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The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of […]
A tax amendment act that came into force on 9.6.2021 will make life simpler for many taxpayers and provide improved possibilities for deductions.
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 […]
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