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Cryptocurrencies – Classification for tax purposes and taxation

In recent years, cryptocurrencies have acquired ever greater significance. There are nevertheless taxation issues that also need to be considered in […]

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Intragroup international assignment of employees – Who has to withhold the payroll taxes?

In the case of an intragroup international assignment of an employee it is possible that the domestic (German) hosting company would become the […]

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Inheritance/gift tax – Equitable measures in the case of falling short of the minimum aggregate wage level due to the pandemic

The inheritance/gift tax relief for business assets or shares in corporations depends on, among other things, the aggregate wages of the business […]

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Community of heirs – Which paths offer a way out?

According to German law, a community of heirs is automatically formed after someone dies and if there are several heirs who have been determined by […]

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Movement of goods – Clarification of the term ‘consignment warehouse’

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published an introductory guideline on the consignment warehouse regulation […]

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Deadlines for submitting tax returns for 2020 to 2024

The 4th Coronavirus Tax-Related Assistance Act was promulgated on 19.6.2022. This specified the new deadlines for submitting tax returns for the years […]

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Measures in the 2022 German Tax Relief Act

In view of high energy costs, on 16.3.2022, the German Federal Cabinet approved a draft of the 2022 Tax Relief Act and, on 20.5.2022, the Bundesrat […]

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Abolition of the requirement to discount liabilities in the tax accounts

The 4th Coronavirus Tax-Related Assistance Act was passed by the Bundestag [lower house of the German parliament] on 20.5.2022. The abolition of the […]

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Interest on tax refunds and on tax arrears – Reduction in the interest rate to 1.8% per year

In a previous issue we already had a report on a ruling by the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) where interest on […]

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Federal Ministry of Finance on the repayment of nominal capital and the return of capital contributions in the case of third-country companies – Prospect of tax neutrality

Previously, the German fiscal administration held the view that in the case of corporations outside of the EU (so-called ‘third-country companies’) […]

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