Flensburg Law & Tax Practice: Info Blog
Law & Taxation Blog
BFH: No pilotage district constitutes a permanent establishment; travel expenses are fully deductible
The Federal Fiscal Court (BFH) changes its case law: a maritime pilot’s pilotage district does not constitute a permanent establishment. Travel expenses are fully deductible.
BFH: A maritime pilot does not have a permanent establishment in the pilotage area; travel expenses are fully deductible
BFH: Seelotsen haben keine Betriebsstätte im Lotsrevier. Fahrtkosten sind damit voll absetzbar , mit Bedeutung für viele Selbständige.
Dual household arrangements for the self-employed: Federal Fiscal Court clarifies deduction limits for travel expenses
BFH ruling: Travel expenses incurred by self-employed persons maintaining two households are only deductible as business expenses to a limited extent.
New website for the law firm Reese | Flensburg
Die neue Website der Kanzlei Reese in Flensburg ist online. Ein Überblick über unsere Rechtsgebiete und die Bereiche, die wir nicht mehr betreuen.
Pension taxation in 2025: 72 per cent of pension benefits are subject to income tax
72 % of pension benefits in 2025 were subject to tax. What pensioners need to know and when a tax return is required.
Federal Court of Justice on rent control: A breach of the duty to provide information by the previous tenant does not prejudice subsequent tenants
BGH: Verletzt ein Vermieter im Vormietverhältnis eine Auskunftspflicht, darf der Nachfolgemieter daraus keine Ansprüche ableiten.