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 3 / 4
What is changing for the collective item (Sammelposten) for movable assets?
The maximum amount for assets that can be allocated to the collective item is to be raised from EUR 1,000 to EUR 5,000. At the same time, the dissolution period will be shortened from five to three years.
As of: December 2023
What is changing in the loss offset rules for derivative transactions?
The separate loss offset category for derivative transactions (Termingeschäfte) and the cap on offsetting losses from bad debts are being abolished. As a result, such losses can again be offset against other investment income without restriction. The background includes constitutional concerns about the previous limitation.
As of: December 2024
Welche Abgabefristen gelten für die Steuererklärung?
Für die Steuererklärungen gelten wieder regulär kürzere Abgabefristen — die genauen Termine (mit und ohne Berater) finden Sie mit Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Which shareholdings below 1% fall under Section 17 (6) EStG from 2025 onwards?
As of 1 January 2025, all shareholdings below 1% that arose through a tax-privileged share exchange or a tax-privileged contribution in kind under the provisions of the UmwStG generally fall within the scope of Section 17 (6) EStG. This applies regardless of the date of contribution and therefore also includes legacy contribution-acquired shares (alt-einbringungsgeborene Anteile) that arose before 13 December 2006.
As of: December 2024
Welche Arbeitgeberleistungen bleiben 2025/2026 steuerfrei?
Es gibt eine Übersicht steuerfreier bzw. begünstigter Arbeitgeberleistungen für 2025/2026 — die Liste mit Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
What special rules apply to the deferral of inheritance tax for real estate in third countries?
For real property located in third countries, deferral is only granted if tax information exchange and the collection of claims with that state are ensured. If either requirement ceases to apply, the deferral ends immediately. The BMF is expected to publish a regularly updated list of qualifying countries.
As of: December 2024
Which educational services are exempt from VAT starting in 2025?
From 1 January 2025, services directly serving school and educational purposes are VAT-exempt when provided by public institutions, private schools, and other educational providers holding a certificate from the competent state authority. The exemption now covers school and university instruction, initial and continuing training, retraining, and closely related services — no longer limited to occupational preparation. Instruction by private teachers (natural persons only) also remains exempt.
As of: December 2024
Which health insurance bonus payments fall under the tax-free allowance?
Covered are bonus payments granted by health insurance providers for health-conscious behavior of the insured. This typically includes bonuses for preventive medical check-ups, sports activities, or other preventive measures.
As of: December 2024
What income threshold applies from 2025 for the low-earner subsidy in occupational pension schemes (bAV)?
From 2025, the monthly gross income threshold for the additional state subsidy on employer-funded occupational pensions will be raised from EUR 2,575 to EUR 2,718. The threshold applies regardless of whether the employee works full-time or part-time. It will also be linked to the contribution assessment ceiling and thus indexed dynamically.
As of: December 2024
What income limits apply to tenants under charitable residential letting?
Tenants' income may not exceed five times the standard social assistance rate. For single individuals or single parents, the upper limit is six times the standard rate. The need for support must exist at the start of the respective tenancy.
As of: December 2024
Which types of income are covered by the extension of limited tax liability?
Going forward, income from employment will also qualify as domestic income if it is paid for periods of garden leave in connection with the termination of the employment relationship and the work would have been performed in Germany without the release. This makes such payments taxable for employees who neither reside nor are habitually present in Germany. The rule applies from the day after promulgation.
As of: December 2024
What relief does the BEG IV provide for Steuerberater regarding the assignment of fee claims?
For the assignment or transfer of fee claims held by Steuerberater (German Certified Tax Advisors) that require the client's consent, an express consent in text form will suffice in future. The previously required written form with a handwritten signature is no longer necessary. The rule applies from the first day of the quarter following the promulgation of the act.
As of: December 2024
What is the extension regarding the tax benefit for employee shareholdings under § 19a EStG?
The deferred taxation of the non-cash benefit from equity participations no longer applies only to shares in the employer's company, but also to shares in affiliated group companies. As a result, employees can also receive tax-privileged participations when shares of another group company are transferred to them.
As of: December 2024
Which acquisition transactions interrupt the attribution of a property to the company?
Attribution ends when the underlying acquisition transaction is reversed. However, the original attribution remains in place to the extent that the reversal or a reacquisition would result in circumventing a transaction subject to real estate transfer tax. This ensures that abusive unwindings have no tax effect.
As of: December 2024
What is the consequence of missing entry in the register of donation recipients?
Without entry in the register, a foreign recipient may not issue valid donation receipts on official forms or as electronic donation confirmations. As a result, donors cannot claim a tax deduction for donations in Germany.
As of: December 2024
What are the consequences for the taxpayer if a logbook is not recognised?
If the tax office does not recognise the logbook, the only remaining option is the flat-rate calculation under the 1% rule. Particularly in cases of low private use, this can be significantly less favourable than the actual cost calculation based on a logbook.
As of: December 2023
Which form of donation receipt is covered?
Both the officially prescribed paper forms and the electronic donation receipt are covered. From 2025, foreign recipients may only use either form after registering in the Zuwendungsempfängerregister (German register of donation recipients).
As of: December 2024
Welche Freibeträge steigen 2026?
Grundfreibetrag, Kinderfreibetrag und weitere Beträge werden 2026 angehoben — die Werte und die Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Which arrangements is the new attribution rule intended to prevent?
The rule is designed in particular to prevent a company from being stripped of real estate, after which its shares are sold without triggering a supplementary taxable event, and the original property transaction is subsequently reversed. Accordingly, the attribution rule does not apply to reversed legal transactions or repurchased properties to the extent that this would avoid an acquisition event.
As of: December 2024
Which communication channels with the tax office remain permissible for Steuerberater (German Certified Tax Advisors) and attorneys?
Steuerberater and attorneys may only communicate with the tax authorities via the ELSTER system or the ERiC interface. Other electronic transmission channels are generally excluded.
As of: December 2024
What is the consequence of paying maintenance in cash from 2025 onwards?
If maintenance is paid in cash from 2025 onwards, it is no longer deductible for tax purposes as an extraordinary expense (außergewöhnliche Belastung). The taxpayer thus loses the tax benefit, even if the payment can be verifiably proven.
As of: December 2024
What methods are available for taxing the private use of a company car?
The private use of a company car can be taxed either on a flat-rate basis using the 1% rule or via the logbook method. The logbook method can be particularly advantageous when the vehicle is only used privately to a limited extent or when a precise allocation of usage shares is desired.
As of: December 2023
Welche Pflichten gelten bei der E-Rechnung?
Zur verpflichtenden E-Rechnung im B2B-Bereich gibt es einen aktuellen Umsetzungsstand mit Übergangsfristen — Details und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Which written form requirements are reduced by the BEG IV?
The BEG IV eliminates numerous written form requirements or downgrades them to text form in order to avoid media disruptions in digital processes. Affected areas include commercial lease agreements, association law, contract law, and various commercial and professional regulations. The changes take effect on the first day of the quarter following the law's promulgation.
As of: December 2024
Which turnover thresholds apply from 2025 onwards for the small business scheme under § 19 UStG?
Effective 1 January 2025, turnover must not exceed EUR 25,000 in the previous year and EUR 100,000 in the current year. If the prior-year threshold of EUR 25,000 is exceeded, the scheme is not available in the following year. If the EUR 100,000 threshold is exceeded during the current year, standard VAT taxation applies from that point onward.
As of: December 2024
What is the requirement for declining-balance depreciation after the special depreciation period ends?
Declining-balance depreciation on the residual value after expiry of the special depreciation is only permitted if the asset was already depreciated using the declining-balance method before. If this was not the case, this flexible follow-up depreciation is not available.
As of: December 2024
What requirements apply to the tax-privileged transfer of group shares under § 19a EStG?
The thresholds of § 19a Abs. 3 EStG must not be exceeded with respect to the totality of all group companies. In addition, the formation of none of the group companies may date back more than 20 years.
As of: December 2024
What requirements must a proper logbook meet?
For a logbook to be recognised for tax purposes, all vehicle costs must be documented individually and supported by receipts. Mere estimates of individual cost items – for example fuel consumption – are not permitted and will lead to rejection of the logbook method.
As of: December 2023
What requirements must low-value assets (geringwertige Wirtschaftsgüter, GWG) meet?
They must be movable, independently usable and depreciable fixed assets. Only then can the acquisition or production costs be deducted immediately up to the GWG threshold.
As of: December 2023
Which target group is the Second Occupational Pension Strengthening Act primarily intended to reach?
The act is aimed in particular at low-income earners and employees of small and medium-sized enterprises. Higher subsidy amounts and increased income thresholds are designed to expand occupational pension coverage within these groups. More flexible payout rules are also intended to enhance the appeal of occupational pension schemes (bAV).
As of: December 2024
Welche degressive Abschreibung gilt für Investitionen ab 2025?
Für neu angeschaffte bewegliche Wirtschaftsgüter ist befristet wieder eine degressive Abschreibung möglich; Sätze, Zeitraum und Fundstelle stehen im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
What formal requirements apply to the tax reduction for household-related services?
Two requirements must be met: a proper invoice from the service provider must be available, and payment must be made cashlessly to the provider's account, e.g. by bank transfer. These requirements apply equally to household-related services and tradesperson services.
As of: December 2024
Which transitional rules apply to the e-invoicing obligation until 2028?
From 01/01/2025 to 31/12/2026, paper invoices and electronic invoices in non-EU-compliant formats may still be issued for B2B transactions, provided the recipient agrees. In 2027, this remains possible only if the invoice issuer had an annual turnover of no more than EUR 800,000 in 2026. From 01/01/2028, the new requirements must be observed without exception.
As of: November 2023
Which new transmission obligations apply to the E-Bilanz (electronic balance sheet)?
The electronic transmission obligation will be extended to account statements, the fixed asset register, and the statement of fixed assets. It also applies to any balance sheet prepared for tax purposes, including notes, management report, audit report, and inventories. The obligation to transmit account statements applies to fiscal years beginning after 31 December 2024. The other extended obligations apply to fiscal years beginning after 31 December 2027.
As of: December 2024
Welcher Fallstrick droht bei einer Schenkung an die Erben?
Bei vorweggenommener Erbfolge per Schenkung gibt es einen wichtigen Fallstrick — worauf zu achten ist, lesen Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Who maintains the register of donation recipients (Zuwendungsempfängerregister)?
The Zuwendungsempfängerregister is maintained by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt). It serves as a central database of domestic and foreign non-profit organisations that are authorised to receive tax-deductible donations.
As of: December 2024
Who is required to issue an electronic invoice?
The eRechnung (electronic invoice) is mandatory only for transactions between two businesses (B2B), provided that both the supplier and the recipient are established in Germany or in the territory defined under § 1 Abs. 3 UStG. Establishment requires a registered office, place of management, or a permanent establishment involved in the transaction within Germany; alternatively, a domicile or habitual residence is sufficient. Landlords who have opted for VAT liability under § 9 UStG are also affected.
As of: November 2023
What is the amount of the BAV (occupational pension) subsidy from 2025?
From 2025, the BAV subsidy will be raised from a previous maximum of EUR 288 to a maximum of EUR 360 per year. This allows employers to make state-subsidised additional contributions to occupational pension schemes of up to EUR 1,200 per year (previously EUR 960). The subsidy is reimbursed to the employer by offsetting it against wage tax.
As of: December 2024
What is the lump-sum allowance for estate-related costs after the increase?
The lump-sum allowance for estate-related costs (Erbfallkostenpauschbetrag) has been raised from EUR 10,300 to EUR 15,000. Up to this amount, costs related to the inheritance, such as funeral expenses, are recognised as a lump sum without the need for individual proof.
As of: December 2024
What is the maximum deductible amount for childcare costs from 2025 onwards?
Effective from the 2025 assessment period, the maximum deductible amount for childcare costs will be raised from EUR 4,000 to EUR 4,800 per child. This figure represents the upper limit for the special expenses deduction per child and year.
As of: December 2024
What is the minijob earnings threshold from 2025?
Due to the increase of the statutory minimum wage to EUR 12.82 per hour, the monthly earnings threshold for minijob employees will rise from EUR 538 to EUR 556 as of 1 January 2025. This allows for roughly 43 working hours per month; with a higher hourly wage, the permitted working time is reduced accordingly.
As of: December 2024
What are the social security contribution assessment ceilings in 2025?
As of 1 January 2025, uniform nationwide values apply. The contribution assessment ceiling (BBG) for pension and unemployment insurance is EUR 8,050 per month (EUR 96,600 per year), and EUR 9,900 per month for the miners' pension insurance. For statutory health and long-term care insurance, the BBG is EUR 5,512.50 per month (EUR 66,150 per year), with the general annual income threshold set at EUR 73,800.
As of: December 2024
How high will the new low-value asset (GWG) threshold for immediate write-off be in the future?
The threshold for low-value assets (geringwertige Wirtschaftsgüter, GWG) is set to be raised from the current €800 to €1,000 (net, excluding VAT) per asset. Up to this amount, the acquisition or production costs can be fully deducted as business expenses immediately.
As of: December 2023
Wie hoch wird der gesetzliche Mindestlohn?
Der gesetzliche Mindestlohn steigt in den nächsten Stufen — die Beträge und Termine finden Sie mit Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
How can adverse consequences of the mandatory book value approach be avoided for prior transfers?
If the mandatory book value approach has an adverse effect on the co-entrepreneurs, the co-entrepreneurs holding interests in both co-entrepreneurships may jointly apply for § 6 Abs. 5 Satz 3 Nr. 4 EStG not to be applied to transfers made before 12 January 2024.
As of: December 2024
Wie lange muss eine erste Berufsausbildung für das Kindergeld dauern?
Für den Kindergeldanspruch kommt es auf Dauer und Ausgestaltung der Erstausbildung an — die Kriterien finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
How must rent be calculated for charitable (wohngemeinnützige) residential letting?
The rent must be permanently below the standard market rent. This is reviewed only at the start of the tenancy and upon rent increases. Alternatively, it is sufficient if the rent merely covers the actual expenses, including regular depreciation (AfA), without any profit margin.
As of: December 2024
How must maintenance payments be paid from 2025 onwards to be tax-deductible?
From assessment period 2025, cash contributions are only recognized as maintenance payments for tax purposes if they are made by bank transfer to the recipient's account. Other payment methods, such as cash handovers, result in the loss of the deduction.
As of: December 2024
Wie ordnet die Finanzverwaltung Kryptowährungen steuerlich ein?
Die Finanzverwaltung hat sich zur Besteuerung von Kryptowährungen geäußert — die Kernaussagen und Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
What percentage of childcare costs is tax-deductible from 2025?
Starting with the 2025 assessment period, parents can claim 80% of their childcare costs as special expenses (Sonderausgaben). Previously, only two-thirds of the expenses were deductible. As a result, a higher share of the actual costs is recognized for tax purposes.
As of: December 2024