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Stricter rules for the cross-border transfer of functions as of 2022

If business functions are relocated from Germany to affiliated foreign companies or permanent establishments then the German fiscal authorities will […]

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Tax-optimised transfer of own home to relatives

In the case of inheritance, while it is possible to transfer an owner-occupied home to the remaining spouse free of inheritance tax, nevertheless, […]

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Child benefit entitlement – Disputes following initial vocational training

The entitlement to child benefit continues to exist even after the child’s 18th birthday and at least until their initial vocational training has been […]

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Property valuation – Important changes to the German Valuation Act in the 2022 Annual Tax Act

The draft of the 2022 Annual Tax Act (Jahressteuergesetz, JStG) contains – besides many other changes (please see our previous report) – amendments to […]

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Requirements for the recognition of childcare costs for tax purposes

Deductions for childcare costs may generally be claimed in your tax return. It is however questionable how spouses who live in permanent separation […]

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New federal authority for tackling financial crime

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has announced that it is pooling forces of the state in a newly created […]

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Input tax deduction – Right to choose classification in the case of mixed-use items

Input tax deduction for items that are used not just for business purposes requires these items to be promptly allocated to business assets. Recently, […]

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Measures to tackle the energy crisis and to combat inflation

Russia’s war on Ukraine triggered an energy crisis and clearly demonstrated the need to switch to a climate-neutral energy supply. The German Federal […]

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Planned modernisation of external tax audits

A draft law published by the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) includes proposed changes related to external tax […]

News

European tax law – When does a business owner have a fixed establishment?

A matter that is often disputed with fiscal authorities is the question of the circumstances under which a German parent company would create another […]

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