Questions & Answers
Answers to common questions.
Curated from our articles on tax advisory, statutory audit and legal services — alphabetical, filtered by audience or topic.
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When do the clarifications on the tax exemption of restructuring gains take effect?
The new rules apply from the day after the relevant law is promulgated. Retroactive entry into force is not provided for.
As of: December 2024
When do the new rules on the income tax allowance (Lohnsteuerfreibetrag) take effect?
The changes take effect on the day after the law is officially promulgated. They apply both to the new application deadline and to the rules on the relief amount for single parents in the year of separation.
As of: December 2024
When do the new rules on the deduction of childcare costs apply?
The increase to 80% of expenses and the new maximum amount of EUR 4,800 per child apply for the first time from the 2025 assessment period. For earlier assessment periods, the two-thirds rule and the maximum amount of EUR 4,000 continue to apply.
As of: December 2024
When do the new rules on photovoltaic tax exemption take effect?
The unified capacity thresholds and the clarification as an exemption limit (Freigrenze) apply for the first time to systems acquired, put into operation, or expanded after 31 December 2024. For older systems, the previous rules remain applicable.
As of: December 2024
When does the cash payment ban for household-related care and support services take effect?
The new rule applies from the 2025 assessment period. Anyone wishing to claim care or support services for tax purposes from this year onwards should ensure that payment is made by non-cash means and that an invoice is on file.
As of: December 2024
From when does the increased lump-sum allowance for inheritance costs of EUR 15,000 apply?
The increase applies to acquisitions for which the inheritance tax arises from the month following the promulgation of the law onward. The decisive factor is therefore the point in time when the tax arises, not the date of the inheritance event in general.
As of: December 2024
From when does the statutory EUR 150 allowance for bonus payments apply?
The statutory rule applies from the 2025 assessment period onwards. For payments made up to 31 December 2024, a corresponding administrative rule applied as a simplification provision.
As of: December 2024
From when does the 4-day presumption of receipt for tax assessments apply?
The new 4-day presumption of receipt applies to all administrative acts that are mailed, electronically transmitted, or made available for electronic retrieval after 31 December 2024. It replaces the previous 3-day period and has been adjusted to the extended delivery times for postal mail.
As of: December 2024
From when does the amendment of Section 7a EStG regarding the declining-balance depreciation for buildings apply?
The new rule applies retroactively from the 2023 assessment period. Taxpayers can therefore apply the amended provisions already in their 2023 tax return.
As of: December 2024
When does the restriction to ELSTER and ERiC apply?
The new rules take effect the day after promulgation. No transition period is provided, so firms must adapt their communication processes promptly.
As of: December 2024
From when does the extension of § 19a EStG to group company shares apply?
The rule applies retroactively as of the 2024 assessment period. It can therefore be applied to qualifying share transfers from the beginning of that assessment period onward.
As of: December 2024
From when does the new rule on withdrawals and contributions during the retroactive period apply?
The new rule applies for the first time to contributions where, in cases of universal succession, the conversion resolution was adopted after 31 December 2023. In all other cases, it applies if the contribution agreement was concluded after 31 December 2023.
As of: December 2024
From when does the new rule on closing transactions for option writer premiums apply?
The new rule enters into force on the day after the law is promulgated. From that date, premiums paid on closing transactions must be recorded as negative investment income at the time of payment.
As of: December 2024
From when does the new rule on book value transfers under § 6 Abs. 5 Satz 3 Nr. 4 EStG apply?
The rule applies to all open cases. For transfers made before 12 January 2024, however, all participating co-entrepreneurs may jointly apply to opt out on grounds of legitimate expectations, if the book value approach would be disadvantageous in the individual case.
As of: December 2024
When does the new regulation on charitable housing rental take effect?
The inclusion of charitable housing purposes in the catalogue of tax-privileged charitable purposes applies from 1 January 2025. From this date, qualifying reduced-rate rentals can be recognised as charitable.
As of: December 2024
From when does the registration requirement for foreign donation recipients apply?
The rule applies for the first time to donations made after 31 December 2024. For earlier donations, registration in the donation recipient register is not required.
As of: December 2024
From when does the abolition of the loss offset restriction for derivative transactions apply?
The new rule applies to all open cases. However, for the capital gains tax withholding by credit institutions, it will not be objected to if the IT-related implementation only takes place from January 1, 2026.
As of: December 2024
When does the opt-out rule for electronic notification of tax assessments take effect?
The new rule takes effect on 1 January 2026. From that date, notification of administrative acts by making them available for electronic retrieval no longer requires the recipient's consent. Instead, an opt-out rule applies: those affected must actively object if they do not wish to receive notifications in this form.
As of: December 2024
When does the new rule on electronic child benefit applications take effect?
The new rule applies to child benefit applications received after the date the law is promulgated. Applications submitted before that date remain subject to the previous rules.
As of: December 2024
When does the new attribution rule for real estate transfer tax apply?
The new rule applies for the first time to acquisition transactions under § 1 Abs. 2a to 3a GrEStG that are realised after the date of promulgation of the Jahressteuergesetz 2024 (Annual Tax Act 2024). Acquisition transactions under § 1 Abs. 1 and 2 GrEStG realised before this cut-off date must also be taken into account.
As of: December 2024
When does the eRechnung (e-invoice) become mandatory in B2B and which transitional rules apply?
An eRechnung must be issued in a structured electronic format compliant with EN 16931. For transactions between 1 January 2025 and 31 December 2026, paper invoices or other electronic invoices (with the recipient's consent) remain permitted. Businesses with a prior-year turnover of up to EUR 800,000 benefit from an extended transition period until 31 December 2027. Small-value invoices and transport tickets are permanently exempt.
As of: December 2024
From when can the pro-rated relief amount for single parents be taken into account in the wage tax deduction?
In the case of permanent separation of spouses or civil partners, the pro-rated relief amount for single parents can be established as an allowance in the wage tax deduction procedure starting in the month of separation, provided the remaining requirements are met. This codifies the case law of the BFH.
As of: December 2024
From what amount can assets be allocated to the collective pool?
Assets with acquisition or production costs starting at €250 can be allocated to the collective pool (Sammelposten). The current upper limit is €1,000, but it is set to be raised to €5,000 per asset.
As of: December 2023
From when does the bank transfer requirement apply to maintenance payments?
The rule applies from the 2025 assessment period onward. For earlier periods, cash payments may still be recognized under the previous conditions.
As of: December 2024
From what amount will rental income be taxable in the future?
Under the planned Wachstumschancengesetz (Growth Opportunities Act), income from renting and leasing will only be taxed once it exceeds €1,000 per calendar year. Up to this exemption threshold, the income remains tax-free. If the threshold is exceeded, the entire income is taxable.
As of: December 2023
By when must the application for an income tax allowance (Lohnsteuerfreibetrag) be submitted?
The application deadline for the Lohnsteuerfreibetrag has been moved to 1 November of the year preceding the year for which the allowance is to apply. This gives employees a little more time to file their application with the tax office in good time.
As of: December 2024
Bis zu welchem Bruttolistenpreis wird ein E-Firmenwagen begünstigt?
Die Bruttolistenpreisgrenze für die begünstigte Versteuerung von Elektro-Firmenwagen wurde angehoben; den genauen Betrag und die Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Up to what amount do health insurance bonus payments not count as a contribution refund?
Bonus payments for health-conscious behavior are not treated as a contribution refund up to EUR 150 per insured person and contribution year. Within this allowance, they therefore do not reduce the health insurance contributions deductible as special expenses (Sonderausgaben).
As of: December 2024
Up to what capacity are small photovoltaic systems tax-exempt?
The tax exemption for photovoltaic systems applies uniformly to systems with a maximum permitted gross capacity of 30 kW (peak) per residential or commercial unit, regardless of the type of building. Per taxpayer or co-entrepreneurship, a total of no more than 100 kW (peak) may be installed. The previous limit of 15 kW (peak) for certain buildings no longer applies.
As of: December 2024
Which invoices are exempt from the e-invoicing obligation?
Exempt from the e-invoicing obligation are small-value invoices up to EUR 250 gross (§ 33 UStDV) and tickets for passenger transport (§ 34 UStDV). In these cases, other invoice formats such as paper invoices or electronic invoices in non-compliant formats remain permissible. Also not affected are B2C transactions and supplies that are tax-exempt under § 4 Nr. 8-29 UStG.
As of: November 2023
Are there exceptions to the requirement of bank transfer for maintenance payments?
Yes, relief may be granted on general equitable grounds if special circumstances exist in the country of residence of the supported person, such as in the case of war. This requires a corresponding administrative ruling by the tax authorities.
As of: December 2024
Gibt es Meldepflichten für Krypto-Transaktionen?
Für Krypto-Transaktionen kommen Melde- und Berichtspflichten — ab wann und für wen, steht mit Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Gibt es eine besondere Abschreibung für betriebliche Elektrofahrzeuge?
Für neue E-Fahrzeuge im Betriebsvermögen ist eine eigene degressive Abschreibung vorgesehen — Details und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Will the reduced VAT rate apply to works of art again from 2025?
Yes, as of 1 January 2025, the supply, intra-Community acquisition, and importation of works of art and collectors' items will once again be subject to the reduced VAT rate. This was made possible by an amendment to EU law. However, the leasing of works of art and collectors' items remains excluded from the reduced rate.
As of: December 2024
Does the tax exemption for restructuring gains also apply in cases of discharge of residual debt?
Yes, the tax exemption for restructuring gains also applies in cases of discharge of residual debt (Restschuldbefreiung). A statutory clarification ensures that the rules on restructuring gains apply accordingly.
As of: December 2024
Gilt für Restaurantumsätze wieder der ermäßigte Umsatzsteuersatz?
Für Speisen in der Gastronomie ist die Rückkehr zum ermäßigten Steuersatz vorgesehen — ab wann genau, steht mit Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Is the EUR 1,000 threshold an allowance (Freibetrag) or an exemption limit (Freigrenze)?
It is an exemption limit (Freigrenze). This means: if annual income exceeds EUR 1,000, the entire amount becomes taxable, not just the portion above the limit. An allowance (Freibetrag), by contrast, would always remain tax-free up to its amount.
As of: December 2023
In which law is the planned exemption threshold for rental income provided for?
The introduction of a €1,000 exemption threshold for income from renting and leasing is provided for in the draft of the Wachstumschancengesetz (Growth Opportunities Act). Final implementation depends on the conclusion of the legislative process.
As of: December 2023
Ist das Bundesmodell der Grundsteuer verfassungswidrig?
Zur Verfassungsmäßigkeit des Grundsteuer-Bundesmodells gibt es offene Verfahren — den aktuellen Stand und die Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Is the tax exemption for photovoltaic systems an allowance or a threshold?
It is a threshold (Freigrenze), not an allowance (Freibetrag). This means: if the permitted capacity limit is exceeded, the tax exemption is lost in full, not just for the portion exceeding the limit. This clarification has now been formally codified in law.
As of: December 2024
Ist doppelte Haushaltsführung auch im Einpersonenhaushalt möglich?
Auch Alleinstehende können eine doppelte Haushaltsführung geltend machen — unter welchen Voraussetzungen, steht im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Ist ein Kaufpreisdarlehen eine Alternative zur Immobilienschenkung?
Statt einer Schenkung kann ein Kaufpreisdarlehen ein Gestaltungsmittel bei der Immobilienübertragung sein — Chancen und Grenzen im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Can a lower market value be proven for the property tax value (Grundsteuerwert)?
Yes, under the new statutory rules, taxpayers may prove a lower fair market value (gemeiner Wert) of their property, which must then be applied. A purchase price agreed in ordinary business dealings within one year before or after the main valuation date can also serve as proof. The assessed Grundsteuerwert must not exceed the proven value by 40 % or more.
As of: December 2024
Can the one-fifth rule still be applied to wage tax withholding in 2025?
No. From the 2025 wage tax withholding onwards, employers can no longer apply the one-fifth rule (Fünftelungsregelung) for severance payments or remuneration for multi-year activities within the wage tax withholding procedure, as the process was considered too complex for employers. However, employees can still claim the tax relief as part of their income tax return.
As of: December 2024
Can declining-balance depreciation continue after a special depreciation?
Yes. After a special depreciation ends – for example on newly built rental apartments – further depreciation can be based on the residual value and the applicable declining-balance rate. However, this requires that the asset was already being depreciated on a declining-balance basis before the end of the special depreciation period.
As of: December 2024
Will employees be able to draw their company pension in parallel with a partial pension in the future?
Yes, the Second Company Pension Strengthening Act (Zweites Betriebsrentenstärkungsgesetz) makes access to retirement benefits more flexible. Going forward, employees can draw their company pension as soon as they receive a partial pension from the statutory pension insurance. This facilitates a gradual transition into retirement.
As of: December 2024
Can entrepreneurs from other EU countries also use the German small business regulation (Kleinunternehmerregelung)?
Yes, as of 1 January 2025, entrepreneurs established in other EU member states may also apply the Kleinunternehmerregelung in Germany. Conversely, German entrepreneurs can use the VAT exemption in other EU countries, but they must participate in a special notification procedure with the Bundeszentralamt für Steuern (Federal Central Tax Office) and report their turnover electronically on a quarterly basis.
As of: December 2024
Can beA and beSt still be used for communication with the tax office?
No. The special electronic mailboxes for attorneys and tax advisors (beA and beSt) are generally excluded from communication with the tax authorities. However, their use remains mandatory in court proceedings.
As of: December 2024
Will child benefit (Kindergeld) have to be applied for electronically in the future?
Under the revised § 67 sentence 1 EStG, electronic application will become the standard. It must be submitted using the officially prescribed dataset via the officially prescribed interface; a simple email is no longer sufficient. However, paper applications remain permissible.
As of: December 2024
Do small businesses (Kleinunternehmer) have to issue and receive e-invoices from 2025?
Small businesses (Kleinunternehmer) are exempt from the obligation to issue e-invoices. However, they must be able to receive e-invoices. In addition, § 34a UStDV introduced a simplified invoicing rule specifically for small businesses, which should not be confused with the rules for low-value invoices (Kleinbetragsrechnungen).
As of: December 2024