The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act (Artikelgesetz) through which tax regulations that […]
Tax saving potential cannot be generated by rotating the holdings of two shareholders in a GmbH [German private limited company] among each other if […]
In recent years, trade tax add-backs have frequently been the subject of disputes between taxpayers and the fiscal administration. Tax audits rarely […]
Employers are able to provide an attractive benefit to their employees in the form of tax-free payments for health promotion up to a value of €600 per […]
When children are studying or undertaking vocational training their parents frequently help them out financially. If the child does not live at home […]
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 […]
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