Flensburg Law & Tax Practice: Info Blog
Law & Taxation Blog
Allocation of CO₂ costs: Landlords to bear a greater share of the burden in future
The new Building Modernisation Act extends the scope of the CO2 Cost Act: in future, landlords will bear more costs that cannot be passed on to tenants.
Parental allowance: What is set to change from 2027
From 2027, the parental allowance is set to be reformed: a shorter payment period, a minimum requirement for both parents to take part, and new payment levels.
Shopping basket reminders by email: Data protection authority classifies them as unauthorised advertising
Warenkorberinnerungen per E‑Mail sind laut LDI NRW unzulässige Werbung , außer Bestandskunden haben zugestimmt.
Cologne Fiscal Court: Input VAT refunds are not permitted where a foreign trader carries out transactions with private individuals in Germany
Cologne Fiscal Court: Anyone who generates turnover from sales to private individuals in Germany cannot reclaim input tax via the refund procedure.
Late payment surcharge despite the floods: Cologne Finance Court stands firm
Late payment surcharge despite the floods and lack of knowledge: Cologne Tax Court upholds the 500-euro surcharge.
Action plan to tackle tax crime: What are the federal government’s plans?
The German Government is planning tougher penalties, a requirement to use cash registers and the end of voluntary disclosure as a means of avoiding prosecution.