Capital gains on personal property are not generally subject to income tax. Even the capital gain on a property that was used to generate income from […]
According to a ruling recently issued by the Federal Fiscal Court (Bundesfinanzhof, BFH), payments made to tenants to compensate them for moving out […]
If an employee residing in Germany works abroad then the question that arises is if and to what extent the income can also be taxed in Germany. Even […]
The effects of compound interest while building assets are mainly impacted by the tax implications. In the previous article we had a look at private […]
A provision for liabilities of uncertain timing or amount presupposes, among other things, that payment is more likely than not. According to a ruling […]
Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal liability for the deceased person‘s debts. […]
The requirements for creating a provision within the meaning of Section 6a of the Income Tax Act (Einkommensteuergesetz, EStG) would generally not be […]
Parisians recently voted to clear e-scooters from their city’s streets in the future. In Germany, by contrast, such a decision will probably not be […]
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