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Basis rollover (Buchwertfortführung) when gifting stakes in partnerships

The transfer of stakes in commercial partnerships (Mitunternehmerschaften, or co-entrepreneurships) for no consideration is a transaction that, in […]

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Renting to close relatives – The average market rent for the local area as an objective benchmark

Income from the letting and leasing of immovable assets and rights also includes, among other things, renting out residential property – frequently at […]

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Deduction of input tax despite a free-of-charge contribution

In principle, businesses can deduct as input tax the VAT that is legally due on the supply of goods or other services that have been provided for […]

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The double taxation of pensions looms

In a recent ruling from 19.5.2021 (case: X R 33/19), the Federal Fiscal Court (Bundesfinanzhof, BFH) confirmed that the current arrangements for the […]

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Changes relating to assessing the grounds for opening insolvency proceedings according to the IDW draft standard 11 (IDW ES 11)

On 8.1.2021, the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) published a revised version of its draft for standard […]

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Treatment by employers of unvaccinated employees

Now that employees in many companies in Germany are able to be vaccinated against COVID-19 by their company doctors, this is giving hope to employers […]

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Partnerships as controlled companies in a consolidated tax group (for VAT purposes)?

In a recent ruling, the ECJ came to the conclusion that the opinion held, up to now, by the Federal Fiscal Court (Bundesfinanzhof, BFH) on the […]

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Attention: Only a few more days, until the One-Stop-Shop (OSS) starts EU-wide

Anyone wishing to declare turnover and VAT via OSS from 1 July 2021 must register for OSS (EU) by 30 June 2021 at the latest!

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Deadlines for 2020 tax returns have been extended

The deadlines for submitting the 2020 tax returns have been extended following an application by the coalition parliamentary group. The deadline for […]

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Appeals statistics – Two thirds of appeals are successful

Every year, the Federal Ministry of Finance publishes statistics, based on the reporting by the federal states, about the processing of appeals in the […]

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