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Tax concessions for corporate group reorganisations under Section 6a of the German Real Estate Transfer Tax Act

The Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled on seven cases, which were pending, related to the real estate transfer tax (RETT) corporate […]

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The potential ramifications of coronavirus for inheritance and gift tax

The many tax breaks introduced to mitigate the economic consequences of coronavirus have, so far, not included inheritance and gift tax, even though […]

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Important aspects of the German Research Allowance Act – Part II: Examples of R&D projects that qualify for tax concessions and eligibility conditions

In this article, we provided a definition of R&D projects that would be tax-privileged under the Research Allowance Act (Forschungszulagengesetz, […]

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The key points of the German Coronavirus Tax-Related Assistance Act

Amendments to tax regulations are planned that are aimed at overcoming the coronavirus crisis, including, a reduction in the VAT rate charged by […]

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A partner’s financial settlement claim in the event of insolvency

In the event that a partner leaves a company, the outgoing party is generally entitled to a financial settlement that corresponds to the fair market […]

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Is it permissible to use fingerprints to record working time?

Electronically signing in to a smartphone, tablet or laptop is, in practice, happening more and more frequently via a personal fingerprint. However, […]

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Reorganisation tax legislation – Reversal of negative supplementary partner tax accounts when a partner leaves

If a partner who still had a positive supplementary tax account leaves then, where the so-called net method is used, this will result in the negative […]

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Inheritance and gift tax – Applicable tax class for an acquisition from the biological father

Inheritance tax class I may only be claimed for acquisitions from a legal parent. The Federal Fiscal Court (Bundesfinanzhof, BFH) decided this, on […]

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VAT – Revenues may only be reduced by bonus points once they have been redeemed

Retailers frequently offer their customers rebate programmes with which they can collect points and receive loyalty bonus gifts. The Federal Fiscal […]

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Coronavirus II – Employers may not prevent the wearing of masks and gloves

The coronavirus crisis has reached the German labour courts. The Berlin labour court recently had to rule on a dispute between a duty-free shop […]

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