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Tax requirements for influencers

Influencers who operate on social medial networks where they earn their money by promoting products or lifestyles should be aware of the tax pitfalls […]

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New regulations pertaining to the assessment base for real estate transfer tax (RETT) purposes – Restrictions already in effect

In a previous article we had already reported on the Law Amending the Real Estate Transfer Tax Act (Gesetz zur Änderung des Grunderwerbsteuergesetzes, […]

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Limitation period for VAT purposes in respect of the allocation to private assets or business assets

The European Court of Justice (ECJ) has grappled with the issue of the applicable time limits with respect to the allocation to business assets for […]

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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 […]

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Tax deduction for school fees and extra tuition costs

During the coronavirus pandemic, the temporary suspension of in-class teaching at many schools has given rise to considerable gaps in knowledge for […]

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Work-related activities away from home – No lump-sum allowances instead of ticket costs

When employees go on business trips the rule is that the travel costs that they paid for themselves can be deducted as work-related costs in their tax […]

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Social security thresholds for 2022

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2022. Accordingly, employees and employers […]

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Legislative tax proposals of the ‘traffic light’ coalition

The parties in the ‘traffic light’ coalition (SPD, Greens and the FDP) presented their coalition agreement on 24.11.2021. This also contains numerous […]

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New option model for partnerships – Part IV – The option under Section 1a of the ‘KöMoG’ in the light of international tax law

In the previous reports in our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law (KöMoG) we provided […]

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The new ‘contribution solution’ for overpayments and underpayments of profit transfers in the context of a consolidated tax group pursuant to the Act on the Modernisation of Corporation Tax Law

Apart from the much-discussed introduction of an option for partnerships to be treated as corporations for tax purposes, the Act on the Modernisation […]

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