When are two businesses regarded as one? The Federal Fiscal Court clarifies a trade tax issue
The Federal Fiscal Court (BFH) clarifies: When are two commercial enterprises treated as a single entity for trade tax purposes? The judgement X R 8/23 sets out key criteria.
Customs duties as extraordinary expenses in the valuation of shares
BFH ruling: Interest expenses on customs duties may be excluded when valuing shares for gift tax purposes.
Platform revenues: Germany extends automatic data exchange to third countries
Germany is extending the automatic exchange of data on platform income to third countries. What this means for taxpayers.
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.
Agency agreement between a limited liability company (GmbH) and a shareholder as a hidden distribution of profits
Payments made by a GmbH to its shareholder may be regarded as a hidden distribution of profits. The Münster Finance Court highlights where contracts fall short.
Münster Fiscal Court: Notional business expenses must also be included in the case of double taxation agreement exemptions
Münster Finance Court: The 5 per cent flat-rate under Section 8b of the Corporation Tax Act (KStG) also applies to foreign income exempt under a double taxation agreement.
Basic allowance for 2023: Münster Finance Court sees no constitutional issues
The Münster Finance Court considers the basic allowance for 2023, amounting to 10,908 euros, to be in accordance with the Constitution. An appeal to the Federal Finance Court is permitted.