News

Recently, a number of new court rulings with respect to private sales transactions involving real estate were disclosed. The courts ruled on whether […]

When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If there are several properties then the […]

The Carbon Dioxide Cost Allocation Act (Kohlendioxidkostenaufteilungsgesetz, CO²KostAufG) has introduced an entitlement for tenants to reimbursements […]

Advances in technology have made it possible for employees in various professional fields to work remotely – from virtually anywhere in the world – […]

When rental apartments are rented out via online portals there is a risk that the actual use of the living space will be different to the one that was […]

Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited scope to provide proof of an actual […]

Capital gains on personal property are not generally subject to income tax. Even the capital gain on a property that was used to generate income from […]

According to a ruling recently issued by the Federal Fiscal Court (Bundesfinanzhof, BFH), payments made to tenants to compensate them for moving out […]

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]