Aid for Ukraine: Federal Ministry of Finance extends tax relief until the end of 2027
The Federal Ministry of Finance is extending tax relief for aid to Ukraine until the end of 2027. What this means for donors, charities and businesses.
New double taxation agreement with Ukraine: What will change?
Germany is renewing its tax treaty with Ukraine. The new tax treaty introduces significant changes regarding permanent establishments, dividends and pensions.
New power of attorney database for social security: What tax advisers and clients need to know
From 2028, tax advisers will be able to submit powers of attorney for social security digitally via a central system. What this means.
Federal Fiscal Court (BFH) rulings of 1 October 2026: an overview of hotel tax, child benefit and inheritance tax
The Federal Fiscal Court (BFH) has published nine new rulings: the focus is on hotel tax, child benefit law and inheritance tax.
BFH: These tax proceedings could directly affect business owners and employees
The Federal Fiscal Court (BFH) has published new audit procedures for September 2026 – covering domains, share option schemes, usufruct and more.
Child benefit in shared custody arrangements: Federal Fiscal Court emphasises the importance of the child’s main place of residence
BFH: In a shared custody arrangement, it is the child’s main place of residence that counts for the purposes of child benefit, not maintenance payments.
BFH: Breakfast, fitness and wellness services at hotels are subject to the full rate of tax
The Federal Fiscal Court (BFH) has ruled that breakfast, fitness and wellness services in hotels are subject to the standard tax rate of 19 per cent.
Child benefit for separated parents: Who takes precedence if the child lives in both households?
Federal Fiscal Court (BFH): When it comes to child benefit, what matters is where the child’s main centre of life is, not who pays more maintenance. Ref. III R 8/25.
Tax exemption for properties involved in divorce proceedings: Federal Council calls for change
Divorce and the sale of property can be costly. The Federal Council is calling for a tax exemption for properties involved in divorce proceedings in the 2026 Annual Tax Act.