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New regulations pertaining to the assessment base for real estate transfer tax (RETT) purposes – Restrictions already in effect

In a previous article we had already reported on the Law Amending the Real Estate Transfer Tax Act (Gesetz zur Änderung des Grunderwerbsteuergesetzes, […]

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Limitation period for VAT purposes in respect of the allocation to private assets or business assets

The European Court of Justice (ECJ) has grappled with the issue of the applicable time limits with respect to the allocation to business assets for […]

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Signing annual financial statements using a qualified electronic signature

The development towards a digitalised work environment has accelerated rapidly since the beginning of the coronavirus pandemic. This will also affect […]

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The right to participate in a shareholders’ meeting in person during times when there are travel restrictions

In times of the coronavirus pandemic, it has not been uncommon to have travel restrictions and these can make it necessary to postpone or cancel a […]

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An insolvency administrator may challenge profit distributions

In the event of a looming crisis at a GmbH [German limited liability company], a question that frequently arises for shareholders is whether or not […]

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Clarification by the Federal Ministry of Finance on occupational pension schemes

The fiscal administration has revised its wide-ranging letter on the application of tax incentives for occupational pension schemes and has regulated […]

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Tax deduction for school fees and extra tuition costs

During the coronavirus pandemic, the temporary suspension of in-class teaching at many schools has given rise to considerable gaps in knowledge for […]

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Work-related activities away from home – No lump-sum allowances instead of ticket costs

When employees go on business trips the rule is that the travel costs that they paid for themselves can be deducted as work-related costs in their tax […]

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Cosmetic repairs – Obliging a tenant to renovate is only possible to a limited extent

Last year, the so-called renovation clause received a lot of media attention on account of a ruling by the Federal Court of Justice […]

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Drawing child benefit in the case of adult children

Child benefit represents a not insignificant part of household income, particularly in the case of large families. Since 1.1.2021, for the first and […]

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