Questions & Answers
Answers to common questions.
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2304 questions · Page 36 / 47
Who receives the equity grant and in what amount?
Businesses with an average Corona-related revenue decline of at least 50% in December 2021 and January 2022 receive a supplement of up to 30% on top of the fixed-cost reimbursement. Showpeople, market vendors and private operators of cancelled Advent and Christmas markets with a revenue decline of at least 50% in December 2021 receive a supplement of 50%.
As of: December 2021
Who receives a Business Identification Number?
The W-IdNr. is assigned to all economically active entities within the meaning of § 139a Abs. 3 AO. This includes natural persons, legal entities, partnerships and other associations of persons engaged in economic activity. Multiple W-IdNrn. may be issued for several activities, businesses or permanent establishments.
As of: September 2024
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 qualifies as an artist or publicist subject to mandatory insurance under the Künstlersozialkasse?
Insurance is mandatory for anyone who works on a self-employed basis as an artist or publicist on more than a temporary basis, carries out this activity primarily in Germany, and employs no more than one employee. To support classification, the Künstlersozialkasse also provides a catalogue of listed professions as guidance.
As of: January 2022
Who qualifies as a beneficial owner under the German Anti-Money Laundering Act (GwG)?
Under § 3 Abs. 2 GwG, a beneficial owner is any natural person who directly or indirectly holds more than 25% of the capital shares or voting rights, or who exercises control in a comparable manner. If no actual beneficial owner can be identified, the fictitious beneficial owners must be reported, e.g. the managing director or board member. For foundations and fiduciary arrangements, extended rules under § 3 Abs. 3 GwG apply.
As of: August 2021
Who is liable if a guest brings unexploded fireworks into the house and they detonate there?
According to a ruling by the OLG Köln (Az. 11 U 126/99), both the guest and the host bear responsibility. The guest acts negligently by bringing supposed duds into the house. The host is jointly liable if they fail to prevent the fireworks from being placed in the living area.
As of: December 2013
Who is entitled to the childcare allowance (Betreuungsgeld) and in what amount?
Parents of children born on or after 1 August 2012 who do not use a public childcare facility have been receiving a monthly Betreuungsgeld of 100 euros since 1 August 2013. As of 1 August 2014, the amount was increased to 150 euros per month. Parents who have their child cared for privately or at home are also eligible.
As of: August 2013
Who is entitled to the old-age relief amount (Altersentlastungsbetrag)?
All taxpayers who have completed their 64th year of life before the assessment period are eligible. The percentage rate and maximum amount are determined by the year following the completion of the 64th year of life. Certain types of income under § 24a sentence 2 Nr. 1-5 EStG (e.g. pension payments, life annuities) are excluded from this tax benefit.
As of: February 2022
Who is entitled to the training allowance under § 33a Abs. 2 EStG?
Parents may claim the training allowance if they are entitled to child benefit for the child under § 32 Abs. 6 EStG, the child is of legal age, is undergoing vocational training, and is living away from home. All four conditions must be met cumulatively.
As of: December 2021
Who is entitled to the equity grant supplementing Überbrückungshilfe III (Bridging Aid III)?
Companies that recorded a revenue decline of more than 50 percent in at least three months between November 2020 and June 2021, compared with the corresponding reference months in 2019, are eligible. The equity grant is paid in addition to Überbrückungshilfe III and must be accounted for separately.
As of: April 2021
Who is entitled to the relief amount for single parents under § 24b EStG?
Single taxpayers are entitled if at least one child belongs to their household for whom they receive a child allowance (Kinderfreibetrag) or child benefit (Kindergeld). A person is considered single if they cannot use spousal income splitting or are widowed and do not share a household with another adult. Exceptions apply if the other adult is the taxpayer's own child for whom child benefit or a child allowance is granted.
As of: February 2023
Who is entitled to the 2021 child bonus?
The 2021 child bonus of 150 euros is granted for each child for whom an entitlement to Kindergeld (child benefit) exists for at least one calendar month in 2021. The bonus was introduced under the Third Corona Tax Relief Act (Drittes Corona-Steuerhilfegesetz) to provide financial relief for families during the pandemic.
As of: March 2021
Who is entitled to the 300 EUR energy price allowance?
Eligible are all individuals who were subject to unlimited income tax liability in Germany for at least part of 2022 and earned income under § 13 EStG (agriculture and forestry), § 15 EStG (business operations), § 18 EStG (self-employment), or § 19 Abs. 1 S. 1 Nr. 1 EStG (active employment). Mini-jobbers, working students, cross-border commuters, and employees with tax-free wages (e.g., instructors) are also entitled. No specific date or minimum duration of activity is required.
As of: July 2022
Who received child benefits in the FG Münster case despite not being employed?
A Bulgarian mother who moved to Germany in July 2020 with her children to join her husband, who was already employed there, received child benefits for the first three months after relocation even though she was not employed herself. The decisive factor was that her husband's residence and employment had already established a fictitious family residence in Germany prior to her move.
As of: February 2021
Who is entitled to compensation for loss of earnings under Section 56 IfSG?
Eligible persons include carriers, suspected infectious or contagious individuals, and other carriers of pathogens who are subject to a work ban or quarantine. Parents who must care for their child due to an official closure of schools or daycare centers and are therefore unable to work are also entitled to compensation. In each case, an actual loss of earnings resulting from the official measure is required.
As of: November 2020
Who is eligible to apply for the bridging assistance (Überbrückungshilfe)?
Small and medium-sized enterprises, self-employed individuals, and non-profit organizations affected economically by the coronavirus pandemic are eligible to apply. The program is a joint initiative of the federal and state governments designed to cushion revenue losses.
As of: September 2020
Who is eligible to apply for the Baukindergeld (German child building allowance)?
Eligible applicants are families or single parents with children for whom child benefit (Kindergeld) is received, when acquiring an owner-occupied residential property for the first time. The taxable household income must not exceed EUR 75,000 per year, plus an allowance of EUR 15,000 per child. It is irrelevant whether the property was purchased or self-built, or whether it is a house or a condominium.
As of: December 2018
Who is required to file an income tax return for 2020 due to short-time work allowance?
Employees who received more than 410 euros in wage replacement benefits in the 2020 calendar year — such as short-time work allowance (Kurzarbeitergeld), unemployment benefits, sick pay, or parental allowance — are required to file an income tax return under § 46 Abs. 2 Nr. 1 EStG. This obligation applies to many employees for the first time due to the Corona-related short-time work phases.
As of: May 2021
Who is eligible to apply for the Neustarthilfe (restart aid) under Überbrückungshilfe III (Bridging Aid III)?
Eligible applicants are solo self-employed individuals (including those operating through a partnership such as a GbR, OHG, or KG) as well as corporations with one or more shareholders. The requirements are that at least 51% of income or revenue must derive from commercial activity (§15 EStG) or self-employed activity (§18 EStG), no more than one part-time employee is employed, and the activity or business was established before 01.05.2020. In addition, no application for Überbrückungshilfe III may have been submitted.
As of: March 2021
Who is eligible to apply for the November Assistance (Novemberhilfe)?
Eligible applicants include all businesses, companies, self-employed individuals, associations, and institutions that were required to cease operations under the closure ordinances of 28 October 2020 (directly affected parties). Indirectly affected parties are also eligible if they can demonstrate that they regularly generate 80% of their revenue with directly affected businesses, as are affiliated companies under the same conditions. Accommodation providers and event venues are classified as directly affected.
As of: November 2020
Who is eligible to apply for the extraordinary November aid?
Eligible applicants include companies, businesses, self-employed individuals, associations, and institutions directly affected by the closure orders from 02.11.2020 onwards, including hotels. Indirectly affected are companies that demonstrably generate at least 80% of their revenue on a regular basis with directly affected companies. Affiliated companies are eligible if more than 80% of the group's total revenue is attributable to affected parts.
As of: November 2020
Who is eligible to apply for the Bridging Aid (June–August 2020)?
Eligible applicants are businesses whose revenues declined by at least 60% in April and May 2020 compared to April and May 2019 due to the coronavirus pandemic, and whose revenue losses continue at a level of at least 50% during the months June to August 2020. For businesses founded after April 2019, November and December 2019 serve as the reference period. The aid applies across all sectors but gives particular consideration to severely affected industries such as restaurants, hotels, travel agencies, showmen, and event logistics.
As of: June 2020
Who is eligible to apply for Bridging Aid II?
Eligible applicants are small and medium-sized enterprises, solo self-employed individuals, and freelancers with revenue declines of at least 50% in two consecutive months between April and August 2020 compared to the same months of the previous year, or with an average revenue decline of at least 30% across these months compared to the prior-year period. The previous threshold of a 60% revenue decline has been lowered.
As of: November 2020
Who is eligible to apply for Überbrückungshilfe III Plus in Q4 2021?
Eligible applicants include companies, business associations, self-employed individuals, and comparable applicants with annual revenue below 750 million euros in 2020 and a revenue decline of at least 30% compared to the reference months in 2019. Companies affected by the flood disaster of July 2021 are also eligible to apply.
As of: October 2021
Who is eligible to apply for Überbrückungshilfen III Plus (Bridging Aid III Plus) in Q4 2021?
Eligible applicants include businesses, business associations, and self-employed individuals with annual revenue below 750 million euros in 2020 and a revenue decline of at least 30% compared to the reference months in 2019. Companies affected by the flood disaster in July 2021 are also eligible to apply.
As of: November 2021
Who has been responsible for the motor vehicle tax since 1 July 2014?
Since 1 July 2014, the customs administration, through its main customs offices (Hauptzollämter), has been responsible for the assessment, collection and enforcement of the motor vehicle tax (Kfz-Steuer). Previously, this task was carried out by the state tax authorities (Finanzämter). The transfer of responsibility took place gradually during the course of 2014.
As of: January 2014
Who is required to report to the Transparency Register since the TraFinG?
Since the Transparency Register and Financial Information Act (TraFinG) entered into force on 01.08.2021, all legal entities under private law (e.g. GmbH, AG, cooperatives) as well as registered partnerships (e.g. OHG, KG, Partnerschaftsgesellschaft) are generally subject to reporting obligations. Trust arrangements and comparable legal structures must also report their beneficial owners. The previous reporting exemption for electronically retrievable register entries no longer applies, as the Transparency Register is now a full register.
As of: August 2021
Who is affected by the new contribution assessment for voluntary statutory health insurance (GKV) from 2018?
The change affects self-employed individuals who are voluntarily insured under the statutory health insurance (GKV) and whose contributions are based on profits below the contribution assessment ceiling. Not affected are privately insured persons, self-employed individuals already paying the maximum contribution, and self-employed persons covered under family insurance with low income.
As of: February 2018
Who is obliged to withhold the construction withholding tax?
The withholding obligation applies to legal entities under public law as well as to entrepreneurs within the meaning of § 2 UStG, provided they receive a construction service in Germany for their business. This also applies to small businesses under § 19 UStG and entrepreneurs with exclusively tax-exempt turnover under § 4 UStG. The decisive factor is that the service is received within the scope of the business.
As of: May 2023
Who is required to file an income tax return?
Self-employed individuals, business owners, and farmers and foresters are required to file if their income exceeds the basic tax-free allowance (2021: €9,744). For employees, filing is mandatory in cases such as wages from multiple employers, secondary income exceeding €410, wage replacement benefits exceeding €410, or for married couples where one spouse is registered under tax class IV, V, or VI.
As of: July 2021
Who is required to prepare an inventory?
All merchants within the meaning of the German Commercial Code are required to do so pursuant to § 240 Abs. 1 and 2 HGB. At year-end, they must record all assets such as real estate, goods, receivables, and liabilities by quantity and value. Freelancers and entrepreneurs who determine their profit via the cash-basis income statement (Einnahmenüberschussrechnung) are exempt from this obligation.
As of: November 2023
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
Who can work as a commercial mediator?
Commercial mediators have completed specialised training, often holding a Master of Mediation or a certification as a mediator. They frequently come from a professional background such as Steuerberater (German Certified Tax Advisor), Rechtsanwalt (German Attorney-at-Law) or Wirtschaftsprüfer (German Statutory Auditor), and additionally master conflict-resolution methods. This combination of subject-matter expertise and procedural skills is particularly valuable in commercial disputes.
As of: January 2013
Who can apply for the KfW Quick Loan (Programme 078)?
The KfW Quick Loan is available to companies with at least ten employees that have run into economic difficulties due to the coronavirus crisis. Funds may be used for investments and ongoing operating costs. Applications must be submitted exclusively through the company's principal bank or savings bank and have been accepted since 15 April 2020. The KfW assumes 100% of the credit risk on behalf of the principal bank.
As of: March 2020
Who can apply for a property tax remission for 2020?
Landlords who experienced significant rental losses through no fault of their own in the 2020 calendar year may apply for a partial remission of property tax (Grundsteuer). The prerequisite is a verifiable loss of income from the rented property. The application must be submitted to the tax office of the competent municipality.
As of: March 2021
Who monitors compliance with the artists' social security contribution obligation?
The Deutsche Rentenversicherung (German Pension Insurance) and the Künstlersozialkasse (Artists' Social Security Fund) audit compliance with the contribution obligation at companies. The goal is a fair distribution of the burden among the companies subject to the levy and a sound financial basis for the Künstlersozialkasse.
As of: June 2016
Who sets the average supplementary contribution rate of the health insurance funds?
The average supplementary contribution rate is announced by the Federal Ministry of Health (BMG). It is set annually based on the projected revenue and expenditure trends of the statutory health insurance system.
As of: December 2013
Who sets the level of the statutory minimum wage?
The minimum wage is set by the Mindestlohnkommission (Minimum Wage Commission), which consists of a chairperson, three representatives each from trade unions and employers, and two advisory academic experts. Adjustments are made every two years and are guided by collective bargaining trends, while the commission retains its own scope for discretion.
As of: July 2016
Who sets the level of the statutory minimum wage?
The minimum wage is set by the Minimum Wage Commission (Mindestlohnkommission), which consists of a chair, three representatives each from the trade unions and the employers, and two academic advisors. The commission reviews and decides on adjustments every two years.
As of: June 2016
Who has to pay the Künstlersozialabgabe (artists' social security contribution)?
The Künstlersozialabgabe is levied as a contribution from companies and users that engage artistic or journalistic services. The assessment basis is all remuneration paid to self-employed artists and publicists during a calendar year. The contribution rate is set annually by regulation.
As of: June 2016
Who is required to pay the Künstlersozialabgabe (artists' social security contribution)?
The Künstlersozialabgabe must be paid by companies that exploit artistic or journalistic services provided by self-employed artists or publicists. This includes, for example, publishers, advertising agencies, theaters, and so-called self-promoters that regularly commission work from self-employed individuals. The assessment basis is the total remuneration paid to artists during the calendar year.
As of: August 2016
Who must submit a final statement for the Corona aid programs?
All applicants who received Überbrückungshilfen (bridging aid), Novemberhilfen, or Dezemberhilfen are required to submit a final statement (Schlussabrechnung). Since approval was based on projected revenues and costs, the actual figures must be verified through an authorized reviewing third party such as a Steuerberater (German Certified Tax Advisor), Wirtschaftsprüfer (German Statutory Auditor), or Rechtsanwalt (German Attorney-at-Law).
As of: May 2022
Who organizes the Bocholt Saint Martin's procession?
The Bocholt city-center Saint Martin's procession is organized by the Verein für Heimatpflege (Heimatverein Bocholt). The association welcomes donations; for contributions of 30 euros or more, donors receive a picture by Bocholt artist Helga Wilms as a token of thanks. Further information and account details are available on the Heimatverein's website.
As of: November 2018
Who benefits most from the increase in the commuter allowance?
Commuters with long journeys to work of more than 20 kilometres benefit most from the higher allowance. The aim of the rule is to provide relief in particular for commuters in rural regions who often have no public transport alternatives.
As of: March 2020
Who benefits from the simplified EU funding procedures starting in 2013?
Companies, cities and municipalities, researchers, and students will benefit. They gain easier access to EU funds through less bureaucracy, shorter processing times, and simplified accounting procedures.
As of: November 2012
Who is liable for VAT in an intra-Community triangular transaction?
When the simplification rule under § 25b UStG applies, the final customer owes the VAT on the intra-Community acquisition. If entitled to deduct input VAT, the final customer can simultaneously claim an equivalent input VAT deduction. This relieves the intermediary (first customer) from any obligation to register for VAT in the country of destination.
As of: February 2024
Who should bear income-related expenses if the end of the usufruct is not foreseeable?
In this case, the usufructuary should continue to bear the income-related expenses, as only they currently generate the rental and leasing income. This is the only way to ensure that the expenses are tax-deductible.
As of: October 2023
Who bears the burden of proof in disputed cases of entrepreneurial status on eBay?
The tax office must prove that an entrepreneurial activity exists. If this proof fails, for example because there is no evidence of purchases made for resale, no VAT can be levied. In the case decided, the sale of 140 fur coats from inherited private property was not sufficient to establish entrepreneurial status.
As of: September 2012
Who bears the burden of proof that no gift between spouses has occurred?
The burden of proof lies with the recipient spouse, i.e. the person to whose account the assets were transferred. They must demonstrate that the funds were already attributable to them, in whole or in part, in the internal relationship prior to the transfer. If this proof cannot be provided, the entire transfer is deemed a gift.
As of: September 2016
Who awards the BAFF distinction and how often?
The initiator is Bündnis für Familie in Bocholt e.V. The award was first presented in 2011 and has since been awarded every two years. The patron is the Mayor of Bocholt.
As of: October 2013