Active pension from 2026: Up to 2,000 euros a month tax-free for working pensioners
Since 2026, pensioners have been able to earn up to 2,000 euros a month tax-free from work. The Federal Ministry of Finance has now set out the rules in more detail.
New tick box on the tax return: the Federal Ministry of Finance clarifies what code 500 means
The Federal Ministry of Finance (BMF) makes it clear that the new tick box ‘Code 500’ on the tax return does not create any new obligations or criminal liability risks.
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.
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.
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.