Tax liability of foreign companies in Germany: When does a permanent establishment arise?
Conducting business in Germany does not automatically constitute a permanent establishment. What really matters.
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.
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.
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.
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.