Skip to content
PKF News

You are here:

Latest news

Filter news and blogs by category

Blog

The German e-invoice is coming to stay!

The introduction of e-invoicing in Germany affects businesses who invoice supplies to other businesses (B2B), provided that both businesses are […]

News

German Growth Opportunities Act ‘lite’ - What has remained?

In the following section we provide an overview of the amendments made to the Growth Opportunities Act within the framework of the outcomes agreed as […]

News

No VAT on students’ cake sales

From 2025, Germany’s public sector will also be generally subject to VAT. This will affect, among others, schools and day nurseries. The Finance […]

News

Protection against the loss of tax revenues caused by cross-border arrangements

The different tax treatment of a situation in two disparate states can lead to the creation of structures that induce undertaxation. In 2021 already, […]

News

Changes related to electricity tax relief from 2024

Through the 2024 German Budget Financing Act, which came into force on 1.1.2024, lawmakers approved changes related to the electricity tax and […]

News

Real estate tax – Subsequent determination of assessed value and updating the value

Real estate owners had until 31.1.2023 to submit a real estate tax return as at the date of the main assessment of 1.2.2022. The reassessed real […]

News

Tax-neutral transfers between affiliated partnerships

Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the case of the transfer of an asset between […]

News

Moving house for a better home office – Relocation costs could be tax deductible

During the COVID-19 pandemic, many professionals with small homes realised that as a result of working from home they suddenly had a need for […]

News

New clarifications with respect to transfer pricing

Federal Fiscal Court (Bundesfinanzhof, BFH) rulings on transfer pricing issues are rare and, therefore, generally deserve special attention. In a […]

News

Tax planning by means of a usufruct in favour of children

The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]

News

Large-scale project planning – the construction of a logistics centre

When planning large-scale projects – such as the construction of a logistics centre -, besides structural engineering and logistical aspects etc., […]

News

Documentary evidence of arrival for intra-Community deliveries – Using the EMCS procedure

Under the German VAT Implementing Ordinance, a business owner can provide documentary evidence of the arrival of intra-Community deliveries for the […]

News

Five-year period and three properties limit – Criteria for commercial trading in property

When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If there are several properties then the […]

News

Introduction of a ‘plastic tax’ from 2024

Single-use plastic products that have been improperly disposed of constitute a notable source of environmental pollution. In order to reduce the […]

News

Large-scale project planning – the construction of a logistics centre

When planning large-scale projects - such as the construction of a logistics centre -, besides structural engineering and logistical aspects etc., […]

News

Payroll tax deductions when staff are deployed across borders

In the global workplace, and against the backdrop of the current worldwide skills shortage, staff are increasingly being deployed across borders. When […]

News

Taxation of free-float dividends

Dividend income or profit distributions that a corporation receives from its shareholding in another corporation are generally exempt from corporation […]

News

Acquisition of the family home – Extent of inheritance tax concession under review

In accordance with the provision of Section 13(1) no. 4c sentence 1 of the Inheritance Tax Act (Erbschaft­steuergesetz, ErbStG), upon succeeding into […]

News

The German Growth Opportunities Act – Improvements of loss deduction and depreciation options

On 30.8.2023, the Federal Cabinet approved a government draft of the Growth Opportunities Act (Wachs­tumschancengesetz) and thus moved it a step […]

News

Workroom at home vs. home office blanket allowance

The tax deductibility of the costs and blanket allowances, respectively, for a workroom at home and a home office is to some extent unclear. The […]

Back to top of page