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Extended trade tax deduction – Letting of operating equipment along with a building is excluded

When business enterprises calculate their trading profit (the assessment base for trade tax) they are allowed to deduct a flat rate of 1.2% of the […]

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Rights to information where a subletting request is refused

If tenants wish to sublet their flats they generally have to request permission from their landlords. As a general rule, the landlords should then […]

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Tax concessions for corporate group reorganisations under Section 6a of the German Real Estate Transfer Tax Act

The Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled on seven cases, which were pending, related to the real estate transfer tax (RETT) corporate […]

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The potential ramifications of coronavirus for inheritance and gift tax

The many tax breaks introduced to mitigate the economic consequences of coronavirus have, so far, not included inheritance and gift tax, even though […]

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Important aspects of the German Research Allowance Act – Part II: Examples of R&D projects that qualify for tax concessions and eligibility conditions

In this article, we provided a definition of R&D projects that would be tax-privileged under the Research Allowance Act (Forschungszulagengesetz, […]

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The key points of the German Coronavirus Tax-Related Assistance Act

Amendments to tax regulations are planned that are aimed at overcoming the coronavirus crisis, including, a reduction in the VAT rate charged by […]

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A partner’s financial settlement claim in the event of insolvency

In the event that a partner leaves a company, the outgoing party is generally entitled to a financial settlement that corresponds to the fair market […]

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Is it permissible to use fingerprints to record working time?

Electronically signing in to a smartphone, tablet or laptop is, in practice, happening more and more frequently via a personal fingerprint. However, […]

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Reorganisation tax legislation – Reversal of negative supplementary partner tax accounts when a partner leaves

If a partner who still had a positive supplementary tax account leaves then, where the so-called net method is used, this will result in the negative […]

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Inheritance and gift tax – Applicable tax class for an acquisition from the biological father

Inheritance tax class I may only be claimed for acquisitions from a legal parent. The Federal Fiscal Court (Bundesfinanzhof, BFH) decided this, on […]

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