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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What does the relocation lump sum for other moving expenses cover?
Instead of providing individual receipts, other moving expenses can be claimed via a lump sum. This includes, for example, re-registration costs for car, telephone and residence, cosmetic repairs in the previous home, and the installation of kitchens, appliances, lamps or curtains. The amount of the lump sum is determined by the BMF letter dated 21.09.2018. In the event of another move within five years, the lump sum is increased by 50 percent.
As of: July 2019
What distinguishes a reverse Betriebsaufspaltung (business split) from the classic form?
In a reverse Betriebsaufspaltung, the holding corporation is controlled by the operating corporation – not the other way around. Due to the prohibition on look-through taxation (Durchgriffsverbot), the circumstances of the shareholder may not be used for taxing the holding company. As a result, no genuinely commercial activity arises at the level of the holding company.
As of: June 2024
What distinguishes an operating fixture from other tenant fit-outs?
An operating fixture (Betriebsvorrichtung) does not serve the use of the building itself but directly supports the tenant's business operations and performs a machine-like function, such as freight elevators, conveyor belts, or work platforms. Other tenant fit-outs, by contrast, serve the use of the building and are only capitalized if the tenant becomes the economic owner or if a specific operational benefit applies.
As of: July 2023
Was verlangen die GoBD an die Buchführung?
Die GoBD stellen Anforderungen an die ordnungsmäßige, unveränderbare digitale Buchführung. Die Infografik finden Sie im Merkblatt-Verzeichnis unter "GoBD". (Quelle: Deubner Verlag)
What does the BFH consider a 'legitimate interest' in interim legal protection?
A legitimate interest exists in particular where the recipient cannot pay the assessed inheritance tax from liquid assets received (e.g. cash). If they would instead have to use their own assets or sell or encumber inherited property, provisional payment of the tax cannot reasonably be expected.
As of: December 2013
What was the former quota-based filing procedure (Kontingentierungsverfahren) for Steuerberater?
Under the Kontingentierungsverfahren, Steuerberater (German Certified Tax Advisors) were required to file a defined share of their tax returns by 31 December of the following year. Only if a Steuerberater participated in this scheme and met the quota was the filing deadline for the remaining returns extended until the end of February of the second following year. With the statutory reform effective from 2018, this requirement no longer applies.
As of: January 2017
What was the particular focus of the Top Steuerberater test 2020?
The 2020 test was conducted under the theme 'The Best Crisis Managers' and was published in issue 25/2020 on 9 June 2020. The background was the heightened advisory demand during the Corona crisis, when clients increasingly required short-term tax and business management support.
As of: June 2020
What counts as use of a mobile phone within the meaning of § 23a Abs. 1a StVO?
The provision covers not only phone calls but also preparatory and follow-up actions linked to the device's functionality (e.g., reading the display, preparing a call). Merely relocating the device without any functional connection does not fall under the prohibition.
As of: December 2014
What qualifies as a "reimbursed expense" within the meaning of § 10 Abs. 4b EStG?
Reimbursed expenses include all returns in cash or cash equivalents that increase the taxpayer's assets and represent a reversal of previous expenditures. The term is to be interpreted broadly; the factual or legal reason for the inflow is irrelevant. Reimbursements resulting from a change in insurance liability also fall under this definition.
As of: August 2023
What qualifies as financial assets under the new rules?
Financial assets include in particular cash holdings, bank balances, fixed-term deposits, sight deposits and comparable receivables. Before the legislative change, these items were not treated as administrative assets and could therefore be used for tax-free transfers. Under the new rules, they must now generally be included in the administrative assets test.
As of: August 2013
What changes from 01.01.2013 in the wage tax procedure?
As of 01.01.2013, the paper wage tax card will be replaced by the electronic wage tax procedure (ELStAM). Employers receive their employees' wage tax deduction features electronically, directly from the tax authorities. Submission of a paper card is therefore no longer required.
As of: December 2012
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
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
What specifically changes in the income capitalisation approach for property valuation?
Management costs are no longer derived as a flat rate from the annual rent, but applied based on the fixed values of the new Annex 23 BewG, covering administrative costs, area-based maintenance costs, and a rental loss risk allowance. A distinction is made between private and commercial use, and the values are adjusted annually in line with the consumer price index. In addition, the property interest rates are reduced, for example from 5% to 3.5% for residential rental properties, which increases the building value.
As of: November 2022
What changes on 01/10/2022 regarding minimum wage and the marginal earnings threshold?
As of 01/10/2022, the statutory minimum wage rises from EUR 10.45 to EUR 12 per hour. At the same time, the marginal earnings threshold for mini-jobs is raised from EUR 450 to EUR 520 per month. Employees earning between EUR 450.01 and EUR 520 are therefore generally classified as mini-jobbers.
As of: September 2022
Does the BFH ruling deviate from prior case law?
Yes, the ruling of 18 August 2016 (VI R 18/13) deviates from the earlier BFH decision of 12 April 2007 (VI R 6/03). The new case law is more employee-friendly and creates greater structuring flexibility when transferring pension commitments.
As of: November 2016
What is the 10-year period for gift tax purposes?
Within a 10-year period, multiple gifts between the same persons are aggregated for the calculation of gift and inheritance tax. The personal tax-free allowance is available only once per 10-year period. Only after this period has expired does the allowance reset and become available for a second time.
As of: July 2008
What filing deadline applies when a Steuerberater prepares the tax return?
If your income tax return is prepared by a Steuerberater (German Certified Tax Advisor), the filing deadline is automatically extended to 28 or 29 February of the second following year. For the 2018 return, this means a deadline of late February 2020. Participation in the former quota procedure (Kontingentierungsverfahren) is no longer required.
As of: January 2017
What filing deadline applies when the tax return is prepared by a Steuerberater?
If the return is prepared by a Steuerberater (German Certified Tax Advisor), the deadline is extended under § 149 Abs. 3 AO to the last day of February of the second following year. For 2022, the relevant date is therefore 29 February 2024. This deadline is also extended if the cut-off date falls on a weekend or public holiday.
As of: July 2021
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 address must the supplying business state on an invoice?
According to the BFH rulings of 21 June 2018, it is sufficient to state an address on the invoice at which the supplying business can be reached by post. It is no longer necessary to indicate the place where the business activity is actually carried out.
As of: August 2018
Which case numbers are decisive for the broader recognition of household-related services?
The relevant decisions are the BFH rulings under case numbers VI R 55/12 and VI R 56/12. In these rulings, the Bundesfinanzhof held that the spatial boundary of the household does not necessarily end at the property line. Taxpayers can rely on this case law.
As of: November 2014
What alternative to the 1% rule exists in the case of a high gross list price?
If the gross list price is significantly higher than the actual vehicle value, keeping a proper logbook (Fahrtenbuch) is a viable alternative. This allows the private usage share to be determined precisely and often reduces the taxable benefit compared with the flat-rate 1% rule.
As of: February 2013
What alternatives exist to a single high financial burden when carrying out disability-friendly renovations?
Taxpayers should examine whether the work can be spread over several years so that invoicing and payment fall into different assessment periods. This allows the deduction as an extraordinary burden (außergewöhnliche Belastung) to be distributed across multiple years, applying the reasonable personal contribution threshold several times. Forward-looking planning with a Steuerberater (German Certified Tax Advisor) is therefore advisable for larger construction measures.
As of: August 2015
What requirements apply to the retention of electronic bank statements?
Electronic bank statements must be retained in their originally transmitted electronic format throughout the statutory retention period (generally 10 years). A mere paper printout is not sufficient for tax purposes. In addition, the data must be stored in an unalterable, legible, and machine-readable form in order to comply with the GoBD requirements.
As of: September 2014
What requirements apply to a one-year study abroad for child benefit (Kindergeld) entitlement?
For a stay abroad for educational purposes that is initially planned for only one year, the absence of return visits home does not result in the loss of the domestic residence. During this period, the child therefore does not need to regularly visit the parental home in order to maintain the residence — and thus the entitlement to Kindergeld.
As of: October 2023
Welche Anforderungen gelten für elektronische Kassen?
Elektronische Kassen brauchen u. a. eine zertifizierte Sicherheitseinrichtung und unterliegen Aufzeichnungspflichten. Die Infografik finden Sie im Merkblatt-Verzeichnis unter "Kassen – Elektronische Kasse". (Quelle: Deubner Verlag)
What additional requirements have applied to electronic POS systems since 2020?
Since 1 January 2020, electronic POS systems must be equipped with a certified technical security device (TSE) approved by the BSI. In addition, a receipt must be issued for every transaction, and the POS systems used must be reported to the tax office. The obligations in force since 2017 regarding individual transaction recording, tamper-proof storage, and a ten-year retention period continue to apply unchanged.
As of: September 2020
What requirements must prevention courses meet to qualify for tax exemption?
The courses must meet the statutory requirements of the Fifth Book of the German Social Code (SGB V) in terms of quality, designated purpose, and targeted objectives. The provider should be qualified at least in the area of therapy or sports. Typical eligible courses include abdominal, back, and spinal exercise classes.
As of: August 2016
What requirements must be met for the costs of professional media to be recognized as work-related expenses?
The medium must be aimed specifically at a professional audience and used almost exclusively for work purposes, or there must be an objectively verifiable basis for allocating business and private use. For mass media with broad entertainment value, this is generally denied.
As of: April 2015
What requirements does the BFH set for rental efforts in cases of long-term vacancy?
According to the BFH ruling of 11 December 2012 (IX R 14/12), landlords must adapt their efforts when a property remains vacant for an extended period. This includes, in particular, making concessions on the rent level and choosing more suitable marketing channels. Standard measures such as routine newspaper ads at the local market rent are not sufficient in cases of multi-year vacancy.
As of: February 2013
What requirements does the BFH set for a provision for follow-up service obligations?
In its ruling of 09.06.2015 (X R 27/13), the BFH requires a clear and unambiguous contractual agreement on the follow-up service obligation. Mere customer relationship management aimed at expanding the client base does not trigger a performance arrears. Only specifically defined and enforceable obligations can justify a provision.
As of: December 2016
What are the requirements of the Focus-Money test for top tax advisors?
The test is not trivial and contains a wide range of tricky technical questions on tax law. Only firms that pass this examination receive the seal as a top Steuerberater (German Certified Tax Advisor).
As of: August 2009
What information must the notification of a cash register system to the tax office contain?
Required details are the taxpayer's name, business location, identifying reference (e.g. tax number), type and serial number of the TSE, the certification ID issued by the BSI, the number, type and serial number of the cash registers used, as well as the dates of acquisition and of commissioning or decommissioning. According to the BMF, the notification may be omitted until an electronic submission procedure is available; however, the data should be kept ready.
As of: September 2020
What information must be reported to the Transparenzregister about the beneficial owner?
Pursuant to § 19 Abs. 1 GwG, the following must be reported: all first names and the surname, date of birth, place of residence, all nationalities, and the nature and extent of the beneficial interest. Reporting is done online at www.transparenzregister.de after prior registration. Responsibility for the report lies with the management of the respective company or with the trustee.
As of: August 2021
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
What application deadline applies to the Baukindergeld (German child building allowance)?
The application must be submitted online to the Kreditanstalt für Wiederaufbau (KfW) no later than three months after moving into the home. If this deadline is missed, the entitlement to the subsidy lapses.
As of: December 2018
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
Which groups of employees are eligible to receive the inflation compensation bonus?
In principle, all employees within the meaning of tax law can receive the inflation compensation bonus (IAP), regardless of their type of employment. This includes full-time and part-time staff, mini-jobbers, short-term employees, trainees, paid interns, employees on short-time work, parental leave or sick pay, as well as volunteers and participants in the Federal Voluntary Service.
As of: January 2023
Which groups of employees are subject to the obligation to record working hours?
Following the ECJ ruling, the obligation to record working hours applies to all employees. This includes full-time and part-time staff as well as mobile workers and employees working from home.
As of: August 2019
Which components of employment income are excluded from the calculation?
Tax-exempt employment income — such as foreign-source wages or tax-free employer benefits — and wages from minijobs taxed at a flat rate are not included. Only the gross employment income is considered, without deducting income-related expenses or the standard employee allowance (Werbungskostenpauschbetrag).
As of: February 2022
What arguments support a private classification of a Sky football package?
The football package is subscribed to by a large number of taxpayers out of general interest in the Bundesliga, DFB-Pokal, and Champions League. The broadcasts are aimed at the general public, not at a specialist audience. Based on general life experience, it can be assumed that other interesting matches beyond opponent scouting are also watched.
As of: April 2015
What types of damage were involved in the BFH case?
The case concerned shattered window panes, destroyed floor tiles, an unreported pipe burst with consequential damage, and mould caused by improper ventilation. The remediation costs of approximately EUR 20,000 could be deducted immediately as maintenance expenses, despite exceeding the 15% threshold.
As of: December 2017
What views exist on the 6-year period in cases of partly paid transfers above book value?
The tax authorities (BMF circular dated 13.1.1993) take the view that fixed assets must be split into a paid and an unpaid portion. If, however, one consistently applies the unitary theory and assumes a single acquisition transaction, the 6-year period would have to start running entirely anew from the date of business acquisition.
As of: August 2022
Which expenses can be claimed as training costs in a tax return?
Deductible items include interest on education loans (e.g. BAföG), tuition fees and semester contributions, work equipment such as a computer, desk and office chair, travel costs to the place of training or university, application costs (for example for a study place or a semester abroad), and relocation expenses related to the training.
As of: August 2023
Which expenses can be entered as an allowance on the income tax card?
Eligible items include, in particular, income-related expenses such as costs for maintaining two households, commuting between home and workplace, and maintenance payments. These income-related expenses must exceed the standard employee allowance (Arbeitnehmer-Pauschbetrag) of EUR 1,000 per year. The registered allowance reduces the monthly wage tax.
As of: November 2014