Skip to content

You are here:

News

Filter news and blogs by category

News

Provisions for bonus points – New recognition requirement for many businesses

A great number of businesses – even smaller ones, such as, pharmacies or bakeries – use bonus point systems or loyalty card schemes to strengthen […]

News

The digital legacy – What happens with data after death?

Our lives are increasingly shifting into digital spaces; here, passwords protect access to personal services such as online banking or social […]

News

Tax-exempt sale of property – Self-use in the year in which the sale takes place is essential

If property that is held in private assets is sold before the end of the ten-year speculation period then the appreciation in value that is realised […]

News

Actual implementation of a profit transfer agreement in a consolidated tax group

According to settled case law, a profit transfer agreement (PTA) would only have actually been implemented if the profit that has been determined is […]

News

Employers only have to remunerate mandatory or approved overtime

Overtime is only paid out if the employer is aware of the additional work that has been performed. In cases of doubt, the employee has to be able to […]

News

Dealers’ guarantee commitments – Insurance premium tax treatment and VAT treatment

The Tax Law Committee of the German Association of Tax Advisers (Deutscher Steuerberaterverband e.V., DStV) has prepared and published a practice […]

News

Social security – Thresholds for 2023

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2023. Accordingly, employees and employers […]

News

Relief provisions to address rising energy prices

The German Federal government has agreed on price brakes for gas, heating and electricity with a view to providing relief to citizens and companies […]

News

Cross-border home office – Austria has defused the permanent establishment issue

The COVID-19 pandemic has changed the world of work. While, during the pandemic, many employees were exceptionally allowed to work from home, now, new […]

News

An about-turn on the tax tainting rule on losses from commercial activity

The Federal Fiscal Court (Bundesfinanzhof, BFH) abandoned its earlier ruling and decided that not just profits but also losses from a commercial […]

Back to top of page