The draft of the 2022 Annual Tax Act (Jahressteuergesetz, JStG) contains – besides many other changes (please see our previous report) – amendments to […]
Deductions for childcare costs may generally be claimed in your tax return. It is however questionable how spouses who live in permanent separation […]
Input tax deduction for items that are used not just for business purposes requires these items to be promptly allocated to business assets. Recently, […]
If a car parking space renter does not actually use their space at all then a question that arises is whether or not a vehicle that has been illegally […]
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 […]
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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