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Mini jobs – Adjustments to earnings thresholds

The earnings threshold for marginal part-time workers will, in future, be based on a weekly working time of ten hours at minimum wage conditions. The […]


Pension contributions in income tax returns

In the coalition agreement as well as in interviews with Finance Minister Lindner, recently, the message has consistently been that, as of 2023, […]


Giving gifts to carers leads to a reduction in estate assets

If close relatives receive a high level of care during their lifetime then there is the possibility of giving gifts to the caregivers; these gifts […]


Clarification by the Federal Ministry of Finance on occupational pension schemes

The fiscal administration has revised its wide-ranging letter on the application of tax incentives for occupational pension schemes and has regulated […]


In the case of properties, do step up models constitute a form of abusive structuring?

Frequently, in the case of property that is rented out and held as taxable assets, the tax depreciation volume has been used up, or the amount of […]


A deviating profit distribution formula is not a determinant for inheritance tax

If parents wish to transfer assets to their children, then it is frequently advisable to make a gift already during the donor’s lifetime. A parent […]


Gifting and bequeathing – Securing tax advantages through planning

Transferring assets to the next generation early on makes it possible to achieve big tax advantages while still providing for the future of the donor. […]

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