Breakfast and spa treatments at a hotel: Federal Fiscal Court refuses to grant a reduced VAT rate
BFH: Breakfast and spa services provided by hotels are subject to the full VAT rate of 19 per cent.
Christmas party for sales representatives: flat-rate tax under Section 37b of the Income Tax Act (EStG)
Christmas party with external partners: The Saxony-Anhalt Finance Court ruled that payments to commercial agents are subject to tax at a flat rate.
Criminal defence costs as income-related expenses: What applies in the case of a custodial sentence?
Lower Saxony Finance Court: Costs of criminal defence may be deductible as income-related expenses where the sentence consists solely of a custodial sentence.
Crypto taxation: What the planned change to Section 20 of the Income Tax Act means for investors
The Federal Ministry of Finance plans to introduce new taxation on Bitcoin and similar cryptocurrencies from 2027: the one-year tax exemption will no longer apply to new holdings. What investors need to know now.
Coronavirus emergency aid: Recovery of funds lawful despite slump in turnover
The Koblenz Administrative Court has dismissed a dentist’s claim against the recovery of 15,000 euros in emergency aid. Her own figures proved to be her undoing.
Company cars and abroad: Where is VAT payable?
Company cars for staff based in other EU countries: The Lower Saxony State Tax Office explains when VAT is payable and what the rules are regarding input tax deduction.
BFH: When is an internet portal an intermediary and when is it a landlord?
The Federal Fiscal Court (BFH) has ruled that a car hire portal which does not hire vehicles itself is providing a tax-related intermediary service, rather than conducting business on its own account.
Tax-free repayment of capital by an EU company: Strict obligations on shareholders to provide evidence
Cologne Fiscal Court: Tax-free repayment of capital contributions from foreign companies requires a complex reconciliation with German tax law.
Tax relief for energy-efficiency refurbishments: How the scheme under Section 35c of the Income Tax Act works
Up to 40,000 euros in tax savings on energy-efficiency refurbishments: what Section 35c of the Income Tax Act (EStG) allows and what property owners need to bear in mind.