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Here you will find all articles of the PKF Magazine. New content is added to the archive every month. Use the filter option to search for specific topics that interest you or use the full-text search.

Person geht durch geöffnete Tür in Richtung 2026

2025 Tax Amendment Act - Relief, digitalisation and simplification for everybody

Tax

Inclusion in aggregate wages and salaries of the remuneration paid to members of a partnership pursuant to Section 13a of the Inheritance and Gift Tax Act

In Brief
Makler und Mieterin unterzeichnen Dokument

Moving out of an apartment - A signed handover report is binding

In Brief

Sale of shares in a GmbH while continuing to work as the managing director - How do the profits have to be taxed?

In Brief
Person zieht Rollkoffer durch Flughafen

Can annual leave (or payment claims in lieu thereof) expire on termination of the employment relationship?

Legal

Bolstering the job market - Tax-exempt active pension and more …?

Legal
Produktionsanlage mit IT-Ausstattung

Financing tools for tackling transformation tasks at SMEs

Accounting & Finance
Person hält Stapel von 1-Euro-Münzen zwischen ihren Fingern

Inherited assets under the regime of the community of accrued gains - Part II: Structuring options

Tax

Crediting of trade tax - Who is entitled to the credit in the event of death?

Tax

Editorial 11/25

Collage aus Seniorenpaar und Summen in Euro

Inherited assets under the regime of the community of accrued gains - Part 1: A practical case study

Tax

Exemption from tax on interest from a life insurance policy

In Brief
Landwirtin kontrolliert ihre Solaranlage

VAT on the direct consumption of self-generated energy

In Brief

Amended Principles of Proper Keeping and Retention of Accounts, Records and Documents in Electronic Form and for Data Access - Adjustments to take account of electronic invoices from 2025

In Brief

Credit card use - Disclosure of SMS TANs constitutes negligence

In Brief

Share purchase - Doubts about the double assessment of real estate transfer tax when there is a time lag between the signing and closing

In Brief
Bauarbeiter trägt Baumaterialien über Baustelle

Even self-employed building workers are normally obliged to pay social security contributions.

Legal

The validity of change-of-control clauses (e.g., in lease agreements)

Legal
Beraterin lädt ihr E-Auto

Immediate Programme for Investment - Focus on reduction in corporation tax rate and effects on deferred taxes

Accounting & Finance

Holiday home - Primary workplace tax trap

Tax
Student macht sich Notizen beim Online-Seminar

Watch out for VAT - Pitfalls for international online education providers in Germany

Tax

Editorial 10/25

Waage auf Weltkugel mit Flaggen im Hintergrund

New presentation of the income statement in financial reporting in accordance with IFRS 18

Accounting & Finance

Absence of the notary’s signature - the validity of a contract of inheritance

In Brief
verhakte Hände Frischvermählter

Nuptial agreements in "entrepreneurial marriages”

Legal

New minimum wage amounts and new upper limits for the amount that can be earned by those with mini jobs as of 2026/27

In Brief
Berater vor Londoner Skyline

Method of determining income for a foreign partnership

Accounting & Finance
Modernes Büro in Altbau

Commercial lease agreements - The problematic path from the written form to the text form

Legal

Tax thresholds - Differentiating between gross and net values

In Brief

Acquisition-related production costs - Tax traps when acquiring property in need of renovation

Absence of the notary’s signature - the validity of a contract of inheritance

In Brief
Geschäftspartner reichen sich die Hand

Transfer of company shares as a gift in the context of business succession planning

Tax

Editorial 9/25

Collage aus Balkendiagramm und Handzeichen

Immediate programme of tax incentives for investment to boost the competitiveness of Germany as a business location

Tax

An update on the confirmation of foreign VATINs

In Brief
Berater schult zu KI-Themen

Artificial intelligence - Mandatory training for employees at companies that use AI

In Brief

A notice of termination via recorded delivery without a delivery receipt is ineffective

In Brief

Tax-exempt integration subsidy - Amounts and benefits for employers

Legal

Changes to evidence of export deliveries

In Brief
Teddybär mit Pfote vor dem einen Auge

New periods of protection after a miscarriage - Adjustments to the Maternity Protection Act

Legal
Siedlung aus Vogelperspektive

Deferral of a purchase price claim - Taxable capital gains despite interest waiver?

Tax

Changes to the legislation on the conversion of companies - A loan receivable as consideration is no longer possible

Tax
Frau zeigt Kollegen Arbeit an Bildschirmen

Draft of a supplementary Federal Ministry of Finance circular on e-invoicing

Tax

Editorial 7-8/25

Hände am Laptop mit Grafik KI Tools

Use of AI in sustainability reporting - Part 2: Application tools

Accounting & Finance
Historisches Hausdach mit Solaranlage

Renewable energy sources - Solar units on historic listed buildings are permissible

In Brief

Social Media - Entitlement to full use of inherited Instagram accounts

In Brief
alte Frauenhand hält Stift und schreibt auf Briefpapier

Tight requirements for the validity of emergency wills

Legal

The ‘Berlin Will’ - Financial support for the building of a house as a trigger for the compulsory portion penalty clause?

Legal
Windräder auf grünem Feld

New IFRS rules for power purchase agreements

Accounting & Finance
Mann zeigt Wohnungsschlüssel

Housing as a tax structuring instrument

Tax

Deduction for trade tax purposes when a business is leased out - The Federal Fiscal Court has clarified important practical issues

Tax
Junge Frau beim Bäcker zahlt am Kartenlesegerät

An update on the obligation to report cash registers as specified in the German Fiscal Code

Tax

Editorial 6/25

Blauer Container mit "Europäischer Union" Logoaufdruck schwebt am Kranhaken

US additional tariffs - Impact on EU imports of goods and international trade relations

Tax

No flat-rate holding company discount when the net asset value method is applied

In Brief

‘One-sided’ revocation of a joint will is not possible

In Brief

Input VAT deduction for intra-group services

In Brief
Mann am Laptop mit Blick auf Bergpanorama

Austria’s Teleworking Act - New challenges for cross-border working situations

Legal
Bürosituation, 2 junge Kollegen gehen freundschaftlich nebeneinander, einer auf Fahrrad

Financial participation for employees - Bad leaver clauses are problematic

Legal

Discrimination - Employers bear the responsibility for equal treatment also in relation to third parties

In Brief

VAT liability in the case of the early termination of a contract for services

In Brief
Grafik mit Uhr und Icons für Büroorganisation

RPA (robotic process automation) as an efficiency booster in the area of finance and tax departments

Accounting & Finance
Grafik Zahnräder greifen ineinander

Use of AI in sustainability reporting - Part I: The report preparation process

Accounting & Finance

Property letting - Merely owning property does not establish residency in Germany

In Brief

Inheriting securities portfolios - Structuring guidelines for reducing tax

Tax

Tax policy plans of the new coalition government in Germany

Tax

Editorial 5/25

Hand hält Kompass, der in vier Richtungen weist

Moving abroad - Tax risks and avoidance strategies, Part II Application options

Tax
Kleinkind mit Musiklehrer am Klavier

Tax exemption for educational services - New rules as of 2025 have resulted in legal uncertainties

Tax

Letting - Payments into the maintenance reserve are not immediately deductible for tax purposes

In Brief

Disposable packaging tax is constitutional

In Brief

German cash register legislation - FAQs updated by the fiscal administration

In Brief
Automobilindustrie Fertigung mit 2 Personen im Hintergrund

Staff leasing - Restriction of the corporate group privilege

Legal

Federal Fiscal Court - The purchaser of a property is not liable for VAT that has been incorrectly stated in the tenancy agreements that have been taken over

In Brief
Anwältin und Mandant im Gespräch

Bonus payments as constructive dividends - Limited liability company principles only conditionally applicable to a joint stock corporation

Tax

Recording of working time can also be required for domestic employees

In Brief

Editorial 4/25

CSRD CSDDD Große Entlastung für den Mittelstand

EU-Omnibus package - Sustainability reporting on the brink of extinction?

Accounting & Finance

Prohibition on the deduction of a part of business expenses for holding partnerships

In Brief
Besprechung unter Berater:innen mit Unterlagen und Tablett

Invoices and payment reminders - Preparations for successful receivables collection

Legal

Reduced-interest rate loan - Calculation of the interest-rate advantage for gift tax purposes

In Brief
Fußballspieler aus der Perspektive hinter einem Tor und Torwart

League clause in employment contracts - Relegation is not a legitimate reason for setting a time limit

In Brief

Acquisition-related production costs for an owned apartment

In Brief

The use of a (qualified) digital signature for annual financial statements - is permitted?

Legal

Excessive purchase price - Possibility of double taxation?

In Brief
Pinsel und vermischte Ölfaben

Offsetting of losses for tax purposes - An overview of the changes

Tax
Postzustellung mit Post-Lastenrädern und Briefzustellern

Changes to German postal services with implications for tax-related postal letter communications

Legal

Change in the definition of a group within the meaning of the German Inheritance and Gift Tax Act?

Tax

Editorial 3/25