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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2304 questions · Page 21 / 47
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
What applies for tax purposes in the case of a rental arrangement not intended to be permanent?
If a rental arrangement is not intended to be permanent, the taxpayer must prepare a forecast covering a 30-year period and demonstrate that an overall surplus will be generated. If this proof cannot be provided, losses will not be recognized for tax purposes.
As of: January 2021
What applies to parental allowance (Elterngeld) for twins or multiple births from 2015?
Since January 2015, entitlement to parental allowance (Elterngeld) exists only per birth, not per child. Parents of twins or multiple births therefore no longer receive a multiple entitlement. This clarification applies regardless of the further new rules, which only apply to children born on or after 1 July 2015.
As of: January 2015
What applies to general contractors under the new case law?
Nothing changes for general contractors: if they engage subcontractors for their own construction services, the tax liability continues to shift to the general contractor under § 13b UStG. Issues only arise when a property developer occasionally acts as a general contractor – in such cases, a precise allocation and clear agreement between client and contractor is essential.
As of: June 2014
What applies to inheritance tax cases not yet assessed after the ruling?
If the BVerfG declares the current law constitutional, assessment proceeds under the existing relief rules. In the event of a declaration of nullity, the tax office would no longer be permitted to assess these cases, meaning no inheritance tax could be levied. More likely, however, is a declaration of incompatibility with a continued-application order, so that the previous law remains applicable until a new regulation is enacted.
As of: August 2014
What qualifies as a company event for tax purposes?
Company events (Betriebsveranstaltungen) are events held at the company level with a social character that serve to foster the working atmosphere and contact between employees. To qualify for preferential tax treatment, the event must be open to all employees of the business.
As of: December 2019
What qualifies as a promotional giveaway for tax purposes?
Promotional giveaways are non-cash gifts whose acquisition or production costs do not exceed EUR 10.00. Such low-value advertising items do not have to be included in the flat-rate taxation under § 37b EStG and therefore generally remain untaxed.
As of: August 2016
What qualifies as typical occupational clothing for tax purposes?
Typical occupational clothing is apparel specifically tailored to a professional group and used almost exclusively for work. This includes uniforms (e.g., police), clothing with permanent company branding, protective gear (helmets, safety shoes, work gloves), and profession-specific items such as a doctor's coat or a lawyer's robe. Private use must be virtually excluded; otherwise, the deduction as work-related expenses (Werbungskosten) does not apply.
As of: December 2021
Was gilt steuerlich beim Minijob?
Für geringfügige Beschäftigungen gelten besondere Pauschalierungs- und Verdienstregeln. Die Infografik finden Sie im Merkblatt-Verzeichnis unter "Geringfügige Beschäftigung Minijob". (Quelle: Deubner Verlag)
What are the tax rules for demonstration vehicles of a car dealer?
Since the BMF letter dated 15.11.2012, demonstration vehicles of a car dealer are classified as vehicles for which private use is typically deemed excluded. As a result, no private use needs to be applied under the 1% rule. However, the prerequisite remains that private use is virtually ruled out in practice.
As of: November 2012
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 January 10 falls on a Saturday or Sunday?
According to the BFH ruling of 27.06.2018 (Az. X R 44/16), the tax deduction in the prior year remains possible even if payment is made on the next business day. In this case, the 10-day period may exceptionally be exceeded. With this decision, the BFH contradicts the previous position of the tax authorities.
As of: October 2018
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 Federal Constitutional Court rule regarding the forfeiture of losses in GmbH share transfers?
The Federal Constitutional Court (BVerfG) ruled that the pro-rata forfeiture of losses upon transfer of more than 25% up to 50% of shares is unconstitutional. The legislator was required to remedy this constitutional violation for the years 2008 to 2015 by 31 December 2018. Whether the unconstitutionality also applies to transfers exceeding 50% has not yet been conclusively clarified.
As of: December 2017
What did the Münster Tax Court rule on mandatory training for professional drivers?
On 09 August 2016 (Az. 13 K 3218/13 L), the FG Münster ruled that an employer's assumption of the statutorily required training costs for drivers of a special and heavy transport company does not constitute taxable wages. The employer was also obliged under the applicable collective bargaining agreement to cover these costs. The court fully upheld the claim against the wage tax liability notice.
As of: January 2017
What did the FG Münster decide regarding the deductibility of waste and wastewater fees?
The FG Münster confirmed the tax authorities' view that neither waste nor wastewater fees are deductible under § 35a Abs. 2 EStG. The reasoning is that these services are typically not performed by members of the household and that the fees exclusively finance activities carried out outside the household. The appeal admitted to the BFH was dismissed as inadmissible due to a missed application deadline (decision of 01.09.2022).
As of: January 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 did the BFH rule in judgment III R 11/21 of 21 June 2023 regarding child benefit during studies abroad?
The BFH ruled that child benefit must be paid through December of the third year of study. In the first year, the absence of home visits was harmless because the studies were initially planned for only one year. In the second year, a 60-day visit met the predominance criterion. Only in the third year, with a visit of just 14 days, was it established that the daughter would not spend more than half of her vacation time at home, so her domestic residence – and thus the entitlement to child benefit – ceased as of January.
As of: October 2023
What exactly did the BFH decide in its ruling X R 25/15 of 13 March 2018?
The BFH ruled that parents may deduct contributions to statutory health and long-term care insurance withheld by their child's employer as their own special expenses (Sonderausgaben) only if they have actually reimbursed or paid these amounts to the child. Providing support in kind (Naturalunterhalt) does not satisfy this requirement.
As of: September 2019
What did the BFH decide in its ruling of 14 April 2015 regarding vitamins and micronutrients?
The BFH (Az. VI R) clarified that expenses for medically prescribed vitamins and micronutrients do not automatically fall under the deduction ban for dietary products. The fiscal court must examine whether the preparations qualify as medicinal products or as dietary supplements. Only dietary foods are excluded from deduction.
As of: August 2015
What did the ECJ rule on 14 May 2019 regarding the recording of working time?
The ECJ ruled that EU Member States must require employers to systematically record the entire daily working time of their employees. Only in this way can compliance with maximum working hours and minimum rest periods, as well as the protection of employees' health, be ensured. Employers must therefore establish an objective, reliable and accessible time recording system.
As of: August 2019
What changed for pensioners as a result of the Alterseinkünftegesetz (Retirement Income Act) of 2005?
The Alterseinkünftegesetz introduced deferred taxation of pensions in 2005. Since then, pensions have gradually become subject to higher taxation, while contributions to retirement provision are increasingly tax-deductible during the savings phase. As a result, many pensioners who previously did not have to file a tax return have become liable to pay tax.
As of: November 2011
What has changed in terms of content for Bridging Aid III Plus (Überbrückungshilfe III Plus) for the fourth quarter of 2021?
In terms of content, Bridging Aid III Plus remains largely unchanged. The only change is the elimination of the restart bonus for reopening businesses, as the federal government considers it to have fulfilled its purpose.
As of: November 2021
What did the BFH rule in 2013 regarding tax liability for construction services provided to property developers?
In August 2013, the Bundesfinanzhof ruled that, contrary to the previous view of the tax authorities, § 13b Abs. 2 Satz 2 UStG generally does not apply to property developers. As a result, the reverse-charge mechanism does not apply to construction services provided to pure property developers. Consequently, many property developers reclaimed the VAT they had previously paid.
As of: June 2015
What is the tax base for real estate transfer tax (Grunderwerbsteuer) on a property purchase?
The tax base is generally the agreed purchase price, including any other obligations assumed by the buyer. The purchase price claim is assessed at its nominal value, unless special circumstances justify a higher or lower value. The relevant point in time is the conclusion of the contract.
As of: October 2016
What was ELENA (electronic income statement)?
ELENA was a procedure under which employers were required to transmit their employees' wage data monthly to a central data storage office in Würzburg. Authorities were to retrieve this data directly when processing applications for housing benefits, unemployment benefits, or parental allowance, eliminating the need for paper certificates. The aim was to reduce the bureaucratic burden on companies.
As of: December 2010
What is Elterngeld Plus and how does it differ from regular Elterngeld?
Elterngeld Plus (Parental Allowance Plus) allows parents to work part-time during parental leave while receiving parental allowance for twice as long. The monthly payment is only half of the regular Elterngeld, but the benefit period extends to up to 24 months. One regular Elterngeld month thus becomes two Elterngeld Plus months. Parents can choose between the two options or combine them.
As of: January 2015
What is Kurzarbeitergeld (short-time work allowance) and how high is the basic benefit?
Kurzarbeitergeld is a benefit provided by the Agentur für Arbeit (Federal Employment Agency) that replaces part of the net wage loss during a temporary reduction in work. Employees without children receive 60 percent, and employees with children 67 percent of the lost net pay. The aim is to ease the burden on employers and to avoid dismissals.
As of: March 2020
What is commercial mediation?
Commercial mediation is a structured out-of-court procedure for resolving business conflicts. A neutral mediator supports the parties in developing a fact-based solution that is acceptable to all involved. The goal is a mutually agreed settlement rather than a court ruling.
As of: January 2013
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 planned regarding foreign capital income in connection with voluntary disclosure?
The Conference of Finance Ministers has proposed introducing a temporary, EU-law-compliant suspension of the limitation period for taxes on foreign capital income. As a result, taxes on undeclared foreign income would initially not become time-barred. The specific implementation is to be determined during the legislative process.
As of: July 2014
Was ist bei der Gründung einer GmbH zu beachten?
Von der Satzung bis zur Eintragung sind bei der GmbH-Gründung mehrere Schritte zu beachten. Die Infografik finden Sie im Merkblatt-Verzeichnis unter "GmbH-Gründung". (Quelle: Deubner Verlag)
What should be considered when setting up an internal corporate reporting system?
Reporting must be tailored to the specific company and avoid creating a flood of information. Only data and information that are genuinely relevant to the business should be shared. Equally important is ensuring that this information reaches the right recipient at the right time.
As of: April 2005
What is the successor selection procedure under section 103 SGB V?
In regions with admission restrictions, a contract physician's license cannot be sold directly by the holder to a buyer. Instead, the license is reassigned through a successor selection procedure, in which the admissions committee decides on the transfer. Practice transfer agreements therefore often include cooperation obligations on the part of the previous license holder.
As of: May 2017
What is the One-Stop-Shop procedure (OSS)?
The OSS is a procedure introduced on 1 July 2021 for the simplified VAT declaration of companies supplying services to private individuals in other EU Member States. It extends the previous Mini One-Stop-Shop procedure to include additional services, in particular intra-Community distance sales. Affected companies can centrally remit the VAT owed in other EU countries to the German Federal Treasury via the Federal Central Tax Office (BZSt).
As of: June 2021
What is Realsplitting for maintenance payments to divorced spouses?
Under Realsplitting pursuant to § 10 Abs. 1a Nr. 1 EStG, the payer may deduct maintenance payments to a divorced or permanently separated spouse as special expenses up to €13,805 per year, increased by any health and long-term care insurance contributions assumed. The recipient must declare the payments as other income and consent to the application via Anlage U. The payer is obliged to compensate the recipient for any resulting tax and social security disadvantages.
As of: April 2021
What is the SanInsFoG and when did it take effect?
The Sanierungs- und Insolvenzrechtsfortentwicklungsgesetz (SanInsFoG, German Act on the Further Development of Restructuring and Insolvency Law) transposes the European Restructuring and Insolvency Directive of 19 June 2019 into German law. It was passed by the Bundestag on 17 December 2020 and came into force on 1 January 2021. Its aim is to avert imminent corporate insolvencies and prevent lengthy insolvency proceedings by granting companies greater self-responsibility.
As of: April 2021
What is the DATEV "Digitale Kanzlei 2019" (Digital Firm 2019) seal?
The "Digitale Kanzlei 2019" seal is an award issued by DATEV eG to tax consulting firms with an especially high level of digitalization in their working processes. It is granted to only a very small share of all Steuerberater (German Certified Tax Advisor) in Germany — according to DATEV, less than 0.5% of the total number of advisors (as of January 1, 2019).
As of: July 2019
What is the 'Excellent Employer' seal in the tax advisory sector?
The 'Excellent Employer' seal is awarded by ten German tax advisor associations in cooperation with PAON GmbH, a consulting firm specializing in HR matters. It recognizes tax advisory firms that stand out for exceptional quality as employers. The award has been granted regularly for several years.
As of: January 2022
What is the VAT refund procedure (Vorsteuervergütungsverfahren)?
The Vorsteuervergütungsverfahren allows businesses to reclaim VAT paid abroad, provided certain conditions are met. It typically applies when no taxable supplies have been made in the foreign country, so a regular input VAT deduction within that country's tax procedure is not possible. Depending on the country, applications are filed via the German Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) or directly with the foreign authorities.
As of: March 2013
What is the Central Register of Wills of the German Federal Chamber of Notaries?
The Central Register of Wills (Zentrales Testamentsregister) is a nationwide electronic register that records all documents relevant to succession, such as wills and inheritance contracts, which are placed in notarial or judicial custody. It also stores data on the custodial institution. The aim is to handle probate proceedings more quickly and efficiently.
As of: December 2014
What is the objective of a practice analysis in quality management?
A practice analysis serves to systematically capture and evaluate the success factors and process quality of a Steuerberater (German Certified Tax Advisor), Rechtsanwalt (German Attorney-at-Law), or Wirtschaftsprüfer (German Statutory Auditor) firm. The aim is to identify weaknesses and derive measures for improving quality. The central focus is on safeguarding the quality standards expected by clients.
As of: March 1997
What is the purpose of a bank rating for companies?
A rating assesses a company's economic situation and expected development, as well as its creditworthiness and potential risks. For banks and investors, it serves as a tool to determine debtor credit quality, default probabilities, and to minimize lending risks. The outcome significantly influences whether a loan is granted and on what terms.
As of: December 2020
What is the purpose of a rating for companies?
A rating assesses all relevant performance and functional areas of a company with regard to its economic situation and expected development. It enables third parties such as banks or investors to evaluate the debtor's creditworthiness and probability of default. This allows credit risks to be categorized and minimized.
As of: August 2019
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 central goal of a successful business succession?
The goal is to align the business with the family while taking into account all personal, economic, and legal aspects. A successful succession addresses both entrepreneurial continuity and family relationships. This is the only way to avoid typical mistakes — the so-called deadly sins of succession.
As of: April 2015
What is the age relief amount (Altersentlastungsbetrag) under § 24a EStG?
The Altersentlastungsbetrag is a tax allowance for elderly taxpayers that reduces the taxation of certain types of income. It is intended to compensate for the fact that income such as wages or rental income remains fully taxable in old age, while pensions are only partially taxed. The provision is set out in § 24a EStG.
As of: February 2022
What is the Amazon Dash Button?
The Dash Button is a small, USB-stick-shaped device from Amazon that lets users reorder everyday products such as laundry detergent or toothpaste at the push of a button. The order is placed automatically with Amazon via Wi-Fi and typically delivered within one to two days. Setup requires a smartphone and the Amazon app for iOS or Android.
As of: September 2016
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 goodwill of a medical practice?
Goodwill (also referred to as practice value) is the intangible value of a medical practice that exceeds the tangible assets such as furnishings and equipment. It primarily comprises the patient base, the practice's reputation, its location, and established structures. When a practice is acquired, goodwill is typically stated separately within the purchase price.
As of: April 2007