On August 16, 2023, the German government passed a draft law on the financing of future-proof investments.
The German Federal Fiscal Court (Bundesfinanzhof, BFH) has again ruled on the deduction of input tax for company events in a recent ruling (ruling of 10 May 2023; V R 16/21; published on 27 July 2023) and continues its groundbreaking case law from 2010 (BFH, ruling of 9 December 2010, V R 17/10).
The implementation of electronic invoicing ("e-Rechnung"/ eInvoice]) in Germany on January 1, 2025 is getting closer.
The insurance industry is a data-intensive sector. From underwriting and risk assessment to claims management and customer service, every facet of the industry relies heavily on the collection, processing, and storage of vast amounts of data.
The minimum tax for large corporate groups is to be implemented in national law by December 31, 2023.
Everyone knows it: there is the birthday, farewell or anniversary party to which you, as a managing director or executive, invite business friends and employees. Of course, you want the state to contribute to the costs and claim business expenses or income-related expenses as part of your tax...
If a town house used for own residential purposes is sold within the ten-year holding period, no tax exemption is applied according to the ruling of the German Federal Fiscal Court dated July 19, 2022, file no. IX R 20/21, insofar as the capital gain is attributable to rooms rented to third...
Pursuant to the BFH ruling of February 14, 2023 (IX R 3/22), capital gains that a taxpayer realizes within one year from the disposal or exchange of cryptocurrencies are subject to taxation as a private disposal transaction.
According to the ruling of the German Federal Fiscal Court dated September 1, 2022 (Case No. IV R 13/20), the factual trade tax liability of a commercial real estate trader begins at the earliest with the conclusion of an effective purchase agreement for an initial real estate property.