Flensburg Law & Tax Practice: Info Blog
Law & Taxation Blog
Depreciation for heritage-listed assets upon the dissolution of a GbR: The remaining partner may claim the full depreciation
Depreciation for heritage-listed assets upon the dissolution of a GbR: Anyone who becomes the sole owner without receiving a settlement may continue to claim the full amount of depreciation.
Falling ill on holiday: What employees and employers need to know
Krank im Urlaub? Diese Rechte haben Arbeitnehmer bei Krankschreibung im In- und Ausland.
The Federal Ministry of Finance clarifies the requirements for a corporate tax group
The Federal Ministry of Finance clarifies the minimum term of profit transfer agreements and the requirements for partnerships acting as controlling entities.
New rules on electricity costs for company cars: What will apply from 2026
From 2026, the Federal Ministry of Finance (BMF) will introduce new rules governing how employers may reimburse electricity costs for company cars charged for private use on a tax-free basis.
Cessation of business only upon the disposal of the essential assets of the business
Nuremberg Fiscal Court: For tax purposes, a dormant business is only deemed to have been wound up once the last significant assets forming the basis of its operations have been disposed of.
Pension reform 2027: What employers need to know now about mini-jobs, partial retirement and other schemes
Rentenreform 2027: Minijobs, Altersteilzeit und Midijobs stehen vor großen Änderungen. Was Arbeitgeber jetzt prüfen sollten.