Construction withholding tax - Key features and risks for recipients of construction services
read moreTo note to the 30 June 2026: Changes to the input VAT refund procedure for non-EU-based entrepreneurs
If a non-EU-based entrepreneur wishes to deduct German input tax and is not required to register for VAT…
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Errors in preliminary VAT returns - Don’t put off making corrections until the annual return!
read moreCrediting foreign withholding tax against trade tax
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VAT exemption for educational services - Broadened scope of application with advantages and disadvantages
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Gifts for particular reasons - Tax-exempt occasional gift or one that is subject to gift tax?
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Company cars for shareholding managing directors - Documentation requirements have been tightened up
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Hospitality expenses - New requirements via a circular from the Federal Ministry of Finance
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Family asset pool company as a structuring instrument for estate planning - Recommendations on choosing the legal form
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Benefits in kind as a component of compensation - Scope for structuring in employment contracts
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The home workplace as a permanent establishment for tax purposes - what companies now have to take into account
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Breach of the blocking period following a reorganisation - Tax concessions despite Section 22 of the Reorganisation Tax Act?
read moreArtificial partition in kind - Treasury shares as economic goods that are eligible for a partition in kind
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Shareholding in a GmbH as a special business asset - A loss is not to be taken into account for tax purposes
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Transferring business assets under the reservation of usufruct - Part II: Co-entrepreneurships
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New Federal Ministry of Finance circular on the expenses incurred for the maintenance and modernisation of buildings
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Deduction of business expenses in the case of contracts between related parties - There is no written form requirement
read moreQuestions referred to the ECJ (T-880/25) by the German Fiscal Court Cologne (decision of 14 May 2025 - 2 K 227/23)
If an entrepreneur based abroad wishes to deduct German input VAT and is not required to register for VAT…
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Transferring business assets under the reservation of usufruct - Part 1: Sole proprietorships
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Cross-border activities - New Federal Ministry of Finance circular provides only partial simplifications
read moreMaintenance payments - New proof requirements for cash contributions
read moreTermination of a two-tier German limited partnership (KG) through accrual - Loss utilisation is still possible
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Dealing with the local tax office - Is a tax auditor allowed to request a company’s e-mail correspondence?
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In the case of reorganisations, a free-form application to maintain the book values is possible
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Intra-Community triangular transaction involving four parties
The intra-Community triangular transaction is a special form of a chain transaction. One of the prerequisites…
read moreIntra-Community triangular transaction with four parties
The intra-Community triangular transaction is a special form of chain transaction. One of the prerequisites…
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Old life insurance policies - Taxation of pension payments?
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New obligations under Section 153(4) of the German Fiscal Code - Extension of obligations to notify and to correct
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Benefits in kind for employees - Tax exemption limits and the particularities in the case of vouchers
read moreEU to abolish € 150 duty-free allowance from 2026
At the Council meeting of finance ministers on 13 November 2025, the EU agreed, among other things, to abolish…
read moreRequirements for zero-rating for intra-Community supplies of goods – evidence
In its judgment of 13 November 2025 (Rs. C-639/24), the European Court of Justice (ECJ) ruled on the…
read moreNew case law: Federal Fiscal Court extends input VAT deduction for foreign entrepreneurs in Germany
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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
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Inherited assets under the regime of the community of accrued gains - Part II: Structuring options
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Inherited assets under the regime of the community of accrued gains - Part 1: A practical case study
read moreExemption from tax on interest from a life insurance policy
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Immediate Programme for Investment - Focus on reduction in corporation tax rate and effects on deferred taxes
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VAT and transfer pricing – Arcomet Towercranes case
In its ruling of 4 September 2025, the ECJ ruled on the VAT liability of transfer prices in the case of…
read moreTax thresholds - Differentiating between gross and net values
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Acquisition-related production costs - Tax traps when acquiring property in need of renovation
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Immediate programme of tax incentives for investment to boost the competitiveness of Germany as a business location
read moreAn update on the confirmation of foreign VATINs
read moreChanges to evidence of export deliveries
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Changes to the legislation on the conversion of companies - A loan receivable as consideration is no longer possible
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EU responds to security situation... with a VAT impact
With effect from 29 May 2025, European Union Regulation 2025/1106 entered into force. This introduced the…
read moreAmendment of input VAT deduction in the event of a change in legal assessment
In practice, the input VAT deduction and its amendment pursuant to Section 15a of the German Value Added Tax…
read moreVAT on operating expenses for leased special property
The leasing and letting of real estate is generally exempt from VAT. If an entrepreneur leases real estate to…
read moreConfirmation of a foreign VAT IDN exclusively by electronic means (amendment to Section 18e.1 UStAE)
The Federal Ministry of Finance amended Section 18e.1 of the UStAE in a Circular dated 6 June 2025.
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Deduction for trade tax purposes when a business is leased out - The Federal Fiscal Court has clarified important practical issues
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An update on the obligation to report cash registers as specified in the German Fiscal Code
read moreImport-One-Stop-Shop: Directive to simplify VAT collection on imports of goods
The Council of the EU reached agreement on the position of the EU Member States on the Directive on VAT rules…
read moreZero-rated supplies: Leasing is not a preliminary transaction for maritime shipping
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Input VAT deduction for intra-group services
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Tax exemption for educational services - New rules as of 2025 have resulted in legal uncertainties
read moreLetting - Payments into the maintenance reserve are not immediately deductible for tax purposes
read moreBonus payments as constructive dividends - Limited liability company principles only conditionally applicable to a joint stock corporation
read moreProhibition on the deduction of a part of business expenses for holding partnerships
read moreReduced-interest rate loan - Calculation of the interest-rate advantage for gift tax purposes
read moreExcessive purchase price - Possibility of double taxation?
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Changes to German postal services with implications for tax-related postal letter communications
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Change in the definition of a group within the meaning of the German Inheritance and Gift Tax Act?
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The gifting of an encumbered property does not constitute a sales transaction
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EU legal action over reinvestment reserve for capital gains on the sale of real estate
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Privately-held foreign currency accounts - Risk of additional charges due to new reporting obligations for German banks as of 2025
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Sale of shares - Taxation of earn-out payments
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Allowable work-related costs frequently deducted by employees
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Builders’ and tradesmen’s services - No tax relief in the event of an unsolicited prepayment
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Social security - Obligation to pay contributions in the event of a delay in flat-rate taxation
read moreThe Federal Ministry of Finance has updated the allocation of purchased supplies to a business
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Procedural documentation - Important in the context of a tax audit and as a business management tool
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Property acquisitions - Immediate deduction of upkeep expenses or recognition of acquisition-related production costs?
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New rules for management reports - Disclosure obligations with respect to intangible resources
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Farewell party with presentation of the successor - Company event or a private party for the bank’s executive board?
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The intention to generate income where residential property is rented out
Owners of rental properties generally pay tax on their rental income minus the allowable expenses associated…
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Sustainability reporting - A step-by-step guide
In the recent parts in this series, we provided a closer examination of the environmental and social…
read moreReal estate tax - German fiscal administration responds to the Federal Fiscal court’s doubts about the valuation rules
In view of the new BFH ruling by the Federal Fiscal Court (Bundesfinanzhof, BFH) and contrary to the legal…
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Valuation of shareholdings - Simplified income capitalisation method or company valuation technique?
In tax law - especially in inheritance and gift tax cases -, it is frequently the so-called fair market value…
read moreNon-compliance with formal requirements as grounds for refusing an exemption from VAT
The ECJ has decided that a company from one Member State cannot obtain an exemption from VAT for supplies of…
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GoBD – New circular from the German fiscal administration
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) recently updated its 2019 circular on…
read moreTransformation - No consolidation of profits in the year of the merger
According to a new Federal Fiscal Court (Bundesfinanzhof, BFH) ruling, when a partnership is included…
read moreTax requirements for influencers
Influencers who operate on social medial networks where they earn their money by promoting products or…
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