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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172 questions · Page 4 / 4
How are benefits from foreign occupational pension schemes taxed from 2025 onwards?
From the 2025 assessment period, benefits from foreign occupational pension schemes qualify as other income under § 22 Nr. 5 Satz 1 EStG and are fully taxable. This applies even if the underlying contributions were tax-exempt or tax-privileged abroad.
As of: December 2024
How are premiums from closing-out transactions treated for tax purposes?
If a writer pays premiums in connection with a closing-out transaction, these must be recognised as negative income from capital investments at the time of payment. They are recorded in the loss offset pool, including any related incidental costs.
As of: December 2024
How are losses from reduced-rate letting to persons in need treated?
Any losses arising from charitable residential letting may be offset against other income from the non-profit (ideeller Bereich) activities. This allows charitable landlords to operate on a sustainable tax basis even when rents do not fully cover costs.
As of: December 2024
Wie werden Vorsorgeaufwendungen bei grenzüberschreitender Tätigkeit behandelt?
Bei Tätigkeit über Ländergrenzen hinweg gibt es Neues zum Abzug von Vorsorgeaufwendungen — Einzelheiten und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Wie werden private Versicherungsbeiträge beim Lohnsteuerabzug berücksichtigt?
Beim Lohnsteuerabzug ändert sich die Berücksichtigung privater Kranken- und Pflegeversicherungsbeiträge — Details und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
How will the disability lump-sum allowance be transmitted electronically from 2026?
From 1 January 2026, the authorities that determine or modify a disability assessment must transmit the relevant information electronically to the tax office. Only on this basis will the tax office grant the disability lump-sum allowance (Behinderten-Pauschbetrag). If the allowance is not granted, the cause may lie in missing or incorrect data transmission by the assessing authority.
As of: December 2024
How is the relief amount for single parents accounted for in subsequent years?
In the years following the separation, the relief amount for single parents is accounted for exclusively through tax class II. A separate entry as a wage tax allowance is then no longer required.
As of: December 2024
How is the deductible portion of estate liabilities calculated under limited tax liability?
The deduction is granted on a pro rata basis, in the ratio of the asset acquisition subject to German inheritance tax to the total asset acquisition. Only this portion of the estate liabilities reduces the tax base.
As of: December 2024
How is private use calculated under the 1% rule?
Under the flat-rate method, 1% of the vehicle's gross list price is treated as a taxable benefit per month. In addition, for trips between home and the primary place of work, 0.03% of the gross list price per kilometer of distance is applied each month.
As of: December 2023
Wie wird die Umsatzsteuer bei Spar- und Kombimenüs aufgeteilt?
Bei Menüs aus Speisen und Getränken stellt sich die Frage der Entgeltaufteilung für die Umsatzsteuer — die Einordnung und Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
How is a collective item (Sammelposten) depreciated for tax purposes?
Several assets are combined into a Sammelposten and depreciated uniformly over a fixed period, regardless of the actual useful life of each individual asset. To date, this period is five years; it is set to be shortened to three years.
As of: December 2023
How do loss carryforwards of a spouse affect restructuring income in the case of joint assessment?
For jointly assessed spouses, the current amounts and loss carryforwards of the other spouse must be included in the reduction. This rule applies analogously in cases of discharge of residual debt.
As of: December 2024
How does the reintroduction of declining-balance depreciation affect § 7a EStG?
§ 7a EStG, which governs special depreciation rules, has been adapted to the reintroduced declining-balance depreciation for buildings. This ensures that, after a special depreciation period ends, further depreciation can also be calculated based on the residual value and the applicable declining-balance rate.
As of: December 2024
How does a trustee shareholding affect identity of ownership?
A shareholding held as a trustee is generally harmful to the identity of ownership, even if the trustee is not a co-entrepreneur. An exception applies to zero-percent shareholdings, for example a general partner GmbH without a capital share.
As of: December 2024
Wird der Körperschaftsteuersatz gesenkt?
Für Kapitalgesellschaften ist eine schrittweise Absenkung des Körperschaftsteuersatzes geplant — Zeitplan und Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Wird der Übungsleiterfreibetrag erhöht?
Der Übungsleiterfreibetrag wird angehoben — die neuen Beträge und die Fundstelle finden Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Wird die Forschungszulage ausgeweitet?
Die Forschungszulage wird ausgeweitet — was konkret begünstigt wird, lesen Sie mit Fundstelle im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Is VAT wrongly shown in a credit note (Gutschrift) owed to the tax authorities?
Yes. Under the new rules, a person owes incorrectly shown VAT even when the tax is stated in a previously agreed credit note (Gutschrift). This closes a regulatory gap created by BFH case law, under which credit notes without an underlying supply did not previously trigger a tax liability. The change applies from the day after its promulgation.
As of: December 2024
Where is the VAT place of supply for streaming services located as of 2025?
For streaming services provided to non-taxable persons, the place of supply is where the recipient is established or has their domicile or habitual residence. For admission rights granted to taxable persons for their business with virtual participation, the place of supply is the registered office of the receiving company. The new rules apply from 1 January 2025 and replace the previous link to the event location.
As of: December 2024
Where is the bank account data for the direct payment mechanism stored?
The Annual Tax Act 2022 created the legal basis for storing bank account details centrally alongside the tax identification number database. This central storage forms the technical foundation enabling government agencies to make payments directly, without any further data collection.
As of: December 2024
Worauf muss ich bei einer offenen Ladenkasse achten?
Die offene Ladenkasse steht verstärkt im Prüfungsfokus — worauf es bei den Aufzeichnungen ankommt, lesen Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025
Worauf müssen Influencer steuerlich achten?
Einnahmen und Sachzuwendungen von Influencern rücken in den Fokus der Finanzverwaltung — was zu versteuern ist, lesen Sie im Beitrag. (Quelle: Deubner Recht & Steuern)
As of: December 2025