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Propulsion technology is getting better and traditional concepts in this respect are being left behind and so, currently, the tax treatment of motor […]

Draft legislation to “Supplement and Amend the Regulations for the Equal Participation of Women in Leadership Positions in both the Private and Public […]

The Transparency Register and Financial Information Act (Transparenz- und Informationsgesetz, TraFinG), which was passed at the end June, came into […]

Interest becomes due on tax arrears and tax refunds if 15 months after the end of the calendar year in which the tax liability arose the tax has not […]

In the Federal Ministry of Finance’s circular, of 30.6.2021, the fiscal authority took into account the developments in digitalisation in the area of […]

The Act on the Stabilisation and Restructuring Framework for Enterprises (Gesetz über den Stabilisierungs- und Restrukturierungsrahmen für […]

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

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

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 […]

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 […]