The Federal Constitutional Court has discontinued the judicial review proceedings concerning the flat-rate payroll tax on payments in kind
The Federal Constitutional Court has discontinued the judicial review proceedings concerning income tax on payments in kind. The constitutional issue remains unresolved.
BFH judgements of 24 September 2026: Five new rulings on travel expenses, household management and mergers
The Federal Fiscal Court (BFH) has published five new judgements on maintaining two households, permanent establishments, goodwill and vehicle brokerage.
Maintaining two households as a self-employed person: Federal Fiscal Court clarifies the deduction for journeys home to the family home
The Federal Fiscal Court (BFH) clarifies when self-employed people are considered to have two households and what is tax-deductible when travelling home to visit family.
BFH: No pilotage district constitutes a permanent establishment – travel expenses are fully deductible
The Federal Fiscal Court (BFH) changes its case law: a maritime pilot’s pilotage district does not constitute a permanent establishment. Travel expenses are fully deductible.
BFH: A maritime pilot does not have a permanent establishment in the pilotage area – travel expenses are fully deductible
BFH: Maritime pilots do not have a permanent establishment in the pilotage area. Travel expenses are therefore fully tax-deductible – which has implications for many self-employed people.
Dual household arrangements for the self-employed: Federal Fiscal Court clarifies deduction limits for travel expenses
BFH ruling: Travel expenses incurred by self-employed persons maintaining two households are only deductible as business expenses to a limited extent.
Pension taxation in 2025: 72 per cent of pension benefits are subject to income tax
72 % of pension benefits in 2025 were subject to tax. What pensioners need to know and when a tax return is required.
Failure to submit final accounts: Court upholds full recovery of Covid-19 aid
Düsseldorf Administrative Court upholds the demand for repayment of coronavirus aid following a failure to submit a final statement of account. What those affected need to know now.
VAT on medical transport: What taxi and hire car operators need to know
When are medical transport journeys exempt from VAT? A new circular clarifies the rules for taxi and hire car operators.