Questions & Answers
Answers to common questions.
Curated from our articles on tax advisory, statutory audit and legal services — alphabetical, filtered by audience or topic.
For you as…
Topics
172 questions · Page 2 / 4
Must invoice recipients be able to receive eRechnungen (electronic invoices) starting in 2025?
Yes. Since receiving electronic invoices does not require the recipient's consent, all domestic businesses in the B2B sector must be technically able to receive and process standard-compliant eRechnungen from 01.01.2025. This also applies to physicians and landlords who opt for VAT. The recipient's consent is only required if the invoice does not comply with the EU standard.
As of: November 2023
Do foreign donation recipients need to register in Germany?
Yes. Recipients not domiciled in Germany must be entered in the donation recipient register (Zuwendungsempfängerregister) maintained by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) in order to issue donation receipts that are recognized for tax purposes in Germany.
As of: December 2024
Müssen elektronische Kassensysteme gemeldet werden?
Für elektronische Kassensysteme besteht eine Meldepflicht beim Finanzamt; Fristen und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Must tax elections be exercised in a profit-reducing manner in the case of discharge of residual debt?
Yes, by analogy with restructuring gains, tax elections must also be exercised in a profit-reducing manner in the case of discharge of residual debt. This ensures that any available reductions are fully utilized before the tax exemption takes effect.
As of: December 2024
Sind Aufwendungen für die eigene Bestattung steuerlich abziehbar?
Zur Abziehbarkeit vorweggenommener Bestattungskosten gibt es eine aktuelle Einordnung — Details und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Are cash payments still tax-deductible as maintenance payments?
No. From the 2025 assessment period onward, cash payments are no longer deductible as maintenance expenses – even if the money is handed over in person during family visits. A bank transfer to the recipient is now strictly required.
As of: December 2024
Sind Höhe von Säumniszuschlägen und Aussetzungszinsen rechtmäßig?
Die gesetzliche Höhe von Säumniszuschlägen und Aussetzungszinsen ist umstritten — den Verfahrensstand und die Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Are estate liabilities deductible under limited inheritance tax liability?
Yes, in cases of limited tax liability, estate liabilities will be deductible on a pro rata basis. The deduction corresponds to the share of the asset acquisition subject to German inheritance tax.
As of: December 2024
Sind Zahlungen in die Instandhaltungsrücklage sofort abziehbar?
Zur steuerlichen Behandlung von Einzahlungen in die Erhaltungsrücklage bei Eigentumswohnungen gibt es eine aktuelle Linie — Details und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Are household-related care services still tax-deductible from 2025 if paid in cash?
No. Starting with the 2025 assessment period, the tax reduction for household-related care and support services is only granted if payment is made by non-cash transfer to the service provider's account. Cash payments are therefore expressly excluded.
As of: December 2024
Are negative acquisition costs permissible when contributing to a corporation?
The BFH had previously allowed negative acquisition costs in cases of withdrawals during the tax retroactive period. However, the legislator now clarifies that, in line with the tax authorities' view, withdrawals and contributions during the retroactive period must be taken into account when determining the contributed business assets, and negative acquisition costs are to be avoided.
As of: December 2024
Sinkt die Künstlersozialabgabe?
Der Abgabesatz zur Künstlersozialversicherung ändert sich — den aktuellen Satz und die Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Steigt die Entfernungspauschale (Pendlerpauschale)?
Für den Arbeitsweg ist eine höhere Entfernungspauschale vorgesehen — ab wann und in welcher Höhe, steht mit Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Wann erkennt das Finanzamt Verluste aus einer Ferienwohnung an?
Bei der Vermietung von Ferienwohnungen kommt es auf die Einkünfteerzielungsabsicht an — worauf zu achten ist, lesen Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
When does a property belong to a company's assets for real estate transfer tax purposes?
A property belongs to the assets of the company that most recently realized a basic taxable event under § 1 Abs. 1 GrEStG (e.g. a purchase agreement) concerning the property. This attribution applies as long as the acquisition has not been reversed. The statutory definition clarifies which company a property is to be attributed to for real estate transfer tax purposes.
As of: December 2024
When is a tax assessment notice made available for retrieval deemed to have been served?
An administrative act made available electronically for retrieval is deemed served on the fourth day after its provision. This reflects the extended presumption of receipt introduced by the Postrechtsmodernisierungsgesetz (Postal Law Modernization Act). The person entitled to retrieval is notified electronically on the day of provision about the retrieval option and its legal effects.
As of: December 2024
When is a book value approach for contributed business assets not possible?
A book value approach is not possible if, taking into account withdrawals and contributions during the retroactive period, negative acquisition costs would result. In this case, the book values of the contributed assets must be stepped up to the extent necessary to avoid negative acquisition costs.
As of: December 2024
When is an annual wage tax adjustment by the employer excluded starting in 2024?
Retroactively from 1 January 2024, the annual wage tax adjustment is excluded if the employee receives foreign income from which no domestic wage tax was withheld. It is also excluded if, within the standard pension allowance (Vorsorgepauschale), different long-term care insurance deduction rates were applied for the employee during the adjustment year, in order to prevent an incorrect annual wage tax calculation.
As of: December 2024
When is a book-value transfer between sister partnerships possible?
A transfer of assets between partnerships at book value is possible if the same persons hold interests in both entities (identity of ownership). The new rule implements a directive from the Bundesverfassungsgericht (Federal Constitutional Court) and avoids the disclosure of hidden reserves in such transfers.
As of: December 2024
When can inheritance tax on inherited residential property be deferred?
Upon application, a deferral of up to 10 years is granted if the heir could only pay the inheritance tax by selling the inherited residential property. The deferral rule has been extended to all cases in which real estate is used for residential purposes, including rental after the inheritance and owner-occupied use, regardless of the type of property.
As of: December 2024
Wann rutscht eine Immobilien-GmbH in die Gewerblichkeit?
Bei vermögensverwaltenden Immobilien-GmbHs droht unter Umständen die gewerbliche Infektion mit Gewerbesteuerfolgen — worauf zu achten ist, lesen Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
When are pension and insurance contributions deductible as special expenses despite tax-exempt foreign income?
Pension and insurance contributions may exceptionally be deducted if the related income is earned in the EU, the EEA, or Switzerland, is tax-exempt domestically under a double taxation treaty, and the state of employment does not allow any tax recognition of these expenses. The new development is that this exception no longer applies only to employee income, but also to pension income or income from self-employed professional activity. The rule applies to all open cases.
As of: December 2024
Why can it make sense to apply for taxation despite the exemption threshold?
If income-related expenses exceed the income, the exemption threshold would prevent a tax-deductible loss. By applying for taxation, the losses can be claimed and offset against other income, which may reduce the overall tax burden.
As of: December 2023
Why are old contribution-acquired shares included in § 17 Abs. 6 EStG?
Since the previous version of § 21 UmwStG will no longer apply in the future, old contribution-acquired shares created through a contribution in kind must also be included in the taxation regime of § 17 Abs. 6 EStG. This ensures that such shares remain subject to taxation upon a later sale.
As of: December 2024
Why was the tax allowance for bonus benefits enshrined in law?
The income tax treatment of bonus benefits has been the subject of several rulings by Germany's highest courts. As the previously applicable administrative rule has proven effective in practice and a complex allocation with minor tax impact is to be avoided, it has now been codified in law.
As of: December 2024
Why was the deductibility of estate liabilities under limited tax liability changed?
The European Court of Justice ruled that the previous non-deductibility of compulsory portion liabilities under limited tax liability violated the free movement of capital. In response, a proportional deductibility was enacted to ensure compliance with EU law.
As of: December 2024
Why was the taxation of foreign occupational pension schemes adjusted?
Under the previous rules, foreign cases could be treated more favorably than domestic ones if contributions were tax-exempt abroad and only the income portion was taxed in Germany. The legislative clarification ensures that a comparable foreign tax exemption or preferential treatment of contributions also leads to full taxation of the subsequent pension benefits in Germany.
As of: December 2024
Why was the rule on closing transactions amended by law?
The BFH had ruled that the previous administrative practice was not consistent with the wording of the statute. The legislative amendment now anchors this practice in law to ensure a straightforward, easy-to-apply procedure.
As of: December 2024
Why was the rule on cash payment for care services clarified?
The BFH had ruled that the previous wording of the law did not unambiguously prohibit cash payment for care and support services. The legislator has responded and now clarifies that non-cash payment is also a prerequisite for the tax reduction in the case of these services.
As of: December 2024
What does identity of ownership mean in partnerships?
Identity of ownership exists when exactly the same individuals or legal entities hold interests in both partnerships. If a person is a partner in only one of the two entities, identity of ownership is lacking and a book value transfer is not possible.
As of: December 2024
What does deferred taxation of employee equity participations mean?
The non-cash benefit arising from the free or discounted transfer of company shares is not taxed at the time of transfer. Taxation is deferred to a later point, such as the sale of the shares, termination of employment, or expiry of a statutory time limit.
As of: December 2024
What does the dynamic adjustment of the income threshold for the bAV (occupational pension) subsidy mean?
By linking it to the contribution assessment ceiling, the income threshold for the low-income earner subsidy will automatically rise in the future. As a result, employees no longer lose eligibility simply due to regular wage increases. This creates greater planning certainty for both employers and employees with regard to occupational pension schemes (bAV).
As of: December 2024
From 2025, what qualifies as an electronic invoice under the German VAT Act (UStG)?
From 2025, an electronic invoice (eRechnung) is defined exclusively as an invoice in a structured electronic format that complies with the European standard EN 16931 and the syntaxes of Directive 2014/55/EU, and that can be received and processed digitally. Proprietary formats (e.g. EDI) remain permissible, provided the mandatory information can be extracted into an EU-compliant format. A PDF invoice sent by email therefore no longer qualifies as an electronic invoice, but rather as an 'other invoice' (sonstige Rechnung).
As of: November 2023
Was gilt bei Verlustverrechnungsbeschränkungen für Kapitaleinkünfte?
Die Beschränkungen bei der Verrechnung von Verlusten aus Kapitalvermögen stehen auf dem Prüfstand — den Stand und die Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Was gilt zur Verzinsung der Kapitalertragsteuer ausländischer Investoren?
Zur Erstattung und Verzinsung der Kapitalertragsteuer bei ausländischen Investoren gibt es Neues — Einzelheiten und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
What applies if income-related expenses exceed rental income?
If expenses directly economically related to the income exceed the income itself, taxation can be applied for upon request. This allows a tax loss to be claimed, which can be offset against other income.
As of: December 2023
What did the BFH rule in late 2022 regarding the estimation of costs for logbooks?
In late 2022, the Bundesfinanzhof (BFH) ruled that estimating expenses not substantiated by receipts precludes the application of the logbook method. In such cases, private use must be determined using the flat-rate 1% method.
As of: December 2023
What must be determined for co-entrepreneurships with regard to restructuring gains?
For co-entrepreneurships (Mitunternehmerschaften), both the amount of the restructuring gain and the amount of the reducing items must be determined separately. A new provision clarifies in which cases this separate determination remains required.
As of: December 2024
What is the new "RABE" procedure for digital document submission?
"RABE" is a new procedure for referencing documents within the KONSENS network that simplifies the electronic submission of supporting documents via Mein ELSTER. Documents can be uploaded directly when preparing the income tax return and assigned to individual input fields. The pilot phase will begin at selected Bavarian tax offices for the 2023 assessment period, with a nationwide rollout planned for later.
As of: December 2024
What is the Direct Payment Mechanism (DAM)?
The Direct Payment Mechanism is a digitalized disbursement channel that enables government benefits to be paid out to citizens quickly and securely via bank transfer. It is intended for use particularly in crisis situations such as pandemics or flood disasters. It is based on the central storage of bank account details linked to the tax identification number.
As of: December 2024
What is the difference between ELSTER and ERiC?
ELSTER is the online portal of the German tax administration for the electronic transmission of tax data. ERiC is the technical interface (client software) that enables third-party applications such as tax firm software to transmit data to the tax administration.
As of: December 2024
What is the promotion of charitable housing purposes?
The promotion of charitable housing purposes has been added as a new charitable purpose to the official catalogue. It covers the provision of housing at reduced rates to persons in need, in particular those who require assistance due to their physical, mental, or emotional condition or who receive social welfare benefits. As a result, such rentals can be recognised as charitable for tax purposes.
As of: December 2024
Was ist die geplante "Aktivrente"?
Mit der Aktivrente soll Weiterarbeiten im Rentenalter steuerlich attraktiver werden — wie das aussehen soll, lesen Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
What are the tax consequences if bonus payments exceed EUR 150 per year?
Amounts exceeding this threshold are generally treated as a refund of contributions and reduce the special expense deduction for health insurance contributions. However, the taxpayer may provide evidence that the excess amount likewise does not constitute a refund of contributions.
As of: December 2024
What happens if the end of the 4-day period falls on a weekend or public holiday?
If the end of the 4-day period falls on a Saturday, Sunday, or statutory public holiday, the deadline is extended to the end of the next working day. For example, if a tax assessment notice is mailed on a Tuesday and the 4th day would be a Saturday, the notice is deemed served only on the following Monday. The objection and litigation deadlines only begin to run from that day.
As of: December 2024
Was plant der Gesetzgeber zur Betriebsrente?
Ein Gesetzentwurf soll die betriebliche Altersvorsorge stärken — die geplanten Punkte und die Fundstelle stehen im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
What changes from 2028 with the central power of attorney database for employers and Steuerberater?
As of 1 January 2028, employers will no longer need to issue numerous separate written powers of attorney to their Steuerberater (German Certified Tax Advisor) for the various social security institutions. A single general power of attorney will suffice, registered electronically in a central database and accessible to all social security institutions. This significantly reduces administrative burden.
As of: December 2024
Was ändert sich bei der Bekämpfung von Schwarzarbeit?
Die Kontroll- und Sanktionsmöglichkeiten gegen Schwarzarbeit werden verschärft — was das für Betriebe bedeutet, lesen Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Was ändert sich bei der Kleinunternehmerregelung?
Bei der umsatzsteuerlichen Kleinunternehmerregelung gibt es Änderungen bei Grenzen und Verfahren — Einzelheiten und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Was ändert sich bei der Thesaurierungsbegünstigung für Personengesellschaften?
Der Gewinneinbehalt nach § 34a EStG wird für Personengesellschaften verbessert; Einzelheiten und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025