BFH: Business owners and employees should be aware of these tax procedures now
The Federal Fiscal Court (BFH) has published new appeal proceedings concerning research allowances, logbooks, fictitious invoices and more.
Tax Reform 2027: What the Government’s Programme Means for Employees and Employers
Basic allowance, child benefit, mini-jobs, top-ups: the government’s programme will bring about significant tax changes from 2027.
Church tax in Baden-Württemberg in 2026: What employers and taxpayers need to know
Baden-Württemberg: The church tax rate for 2026 will remain at 8 %, with an exception for parts of the Diocese of Mainz. A significant change to the flat-rate system will come into effect from 2028.
Early retirement pension: State contributions to pension schemes from childhood onwards
The Federal Ministry of Finance is planning an ‘early-start pension’: from the age of 6, the state will pay 10 euros a month into a pension savings account for children.
Public-sector subsidy for cultural activities: VAT payable
Public sector subsidies for cultural activities may be subject to VAT. The Schleswig-Holstein Finance Court has now clearly defined the threshold.
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.
Net pay optimisation: When are tax-free employer benefits actually recognised?
Tax-free employer benefits are only recognised if the ‘additionality’ criterion is met. What this means and what matters.
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.