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The latest news and information worth using from taxes, law, accounting and business management new every month.

PKF newsletter 07-08/2019

Draft of the 2019 Annual Tax Act – New VAT regulations and other important individual measures

Averting abusive tax structuring and the necessary adaptations of German tax laws to bring them into line with court judgements were the reasons behind the publication, on 8.5.2019, by the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) of a draft bill for the proposed “Act to promote further tax incentives for electromobility and to amend other tax regulations”. We already discussed the tax incentives for electromobility in our PKF Newsletter 6/2019. Other significant new regulations are set out below, in particular those relating to VAT. In addition, we have provided information on the affiliation privilege for trade tax purposes, real estate transfer tax in the case of share deals and subsistence expenses.

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