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Online Banking - Bank statements should be regularly backed up

These days, bank transactions are being performed more and more frequently via smartphones or PCs. Admittedly, the credit institutions regularly place […]

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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 […]

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Consumer protection - Button for online cancellation must be easily recognisable

Even though it is understandable that companies usually want to hold on to their customers for as long as possible, nevertheless, the principle that […]

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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, […]

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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 […]

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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 […]

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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 […]

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Measuring goodwill in times of inflation and a turnaround in interest rates

Against a background of persistent inflation and higher interest rates, the question of the real value of the goodwill on a balance sheet has gained […]

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Employee shares – Changes due to the German Future Financing Act

Many employers try to create motivation and retention incentives for employees via attractive remuneration packages that go beyond traditional salary […]

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Dismissal on the grounds of time fraud is possible even after unlawful data evaluation

The General Data Protection Regulation (GDPR) specifies, among other things, how video surveillance has to be run. In particular, it stipulates for […]

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Determination of profit – Requirements for the recognition of deferred income

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently considered the criteria for creating a deferred income item for period-related services.

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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 […]

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Discounting a purchase price paid in instalments – Interest and income from capital assets

When an item that forms part of private assets is sold and the claim for payment of the purchase price is deferred for the long term – i.e. longer […]

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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 […]

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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 […]

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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., […]

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German Whistleblower Protection Act – Reporting channel is required where there are at least 50 employees

On 17.12.2023, the statutory provisions in the Whistleblower Protection Act (Hinweisgeberschutzgesetz, HinSchG), which first came into force on […]

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Expansion of the scope of the German Act on Corporate Due Diligence Obligations in Supply Chains

The Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG), which regulates corporate responsibility […]

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Maintaining two households – Costs for a parking space included in the accommodation costs?

If the place of residence and the place of work are far apart from each other it sometimes makes sense to rent a second home at the workplace […]

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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 […]

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