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- 2 min readRecommended
No Contribution Obligation to the Künstlersozialkasse When the EUR 450 Threshold Is Exceeded
A one-off commissioning of an artistic or journalistic service that exceeds the statutory EUR 450 threshold (§ 24 Abs. 3 KSVG) does not automatically trigger a contribution obligation to the Künstlersozialkasse.
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Tax Treatment of Scholarship Payments
To support exceptional talent, foundations in Germany and the EU offer various scholarship programmes. These are intended to provide financial support and thus create an incentive for students to realise their
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Tax-Neutral Withdrawal of Real Estate – Private Sale Transaction
If real estate is sold within the 10-year period following acquisition, it is subject to income tax pursuant to § 23 (1) No. 1. But how is the case to be assessed if the property is withdrawn from business assets without taxation and only sold thereafter?
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Travel Expenses – Meals on Business Trips
For entrepreneurs, business trips are part of daily operations. They are used for contract negotiations as well as for professional training and development. A frequent question is to what extent the actual
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Expenses for Trade Fair Stand Space – Trade Tax
Costs for renting a trade fair stand are only added back for trade tax purposes if the stand qualifies as fixed assets of the company. Whether an asset belongs to fixed assets can be assessed
Tax AdvisoryAuditSource: Deubner Verlag - 4 min readRecommended
Energy Price Allowance – Tax Relief Act 2022
In addition to raising the employee lump sum (to €1,200) and the early increase of the commuter allowance (€0.38 from the 21st kilometre onward), a generally taxable energy allowance of […] was also adopted.
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Extraordinary Expenses for Disability-Friendly Garden Conversion
The fundamental question is whether expenses incurred in connection with the conversion of a garden due to a physical impairment are deductible as extraordinary expenses under § 33 EStG
Tax AdvisoryAuditSource: Deubner Verlag - 4 min readRecommended
Fourth Corona Tax Relief Act
On 10 June 2022, the Bundesrat also approved the Fourth Corona Tax Relief Act. Prior to this, the Bundestag had made several amendments to the original draft bill in its plenary session. The purpose of the Fourth Corona Tax Relief Act is
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
First Place of Work in Distance Learning Programs
An educational institution attended outside of an employment relationship for the purpose of full-time studies or a full-time educational measure also qualifies as a first place of work (§ 9 Abs. 4 S. 8 EStG). However, the question arises
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Information Sheet on Tax Class Selection for Spouses or Civil Partners (2022, both employees)
The tax authorities have updated the information sheet on tax class selection for spouses and civil partners for 2022. The sheet reflects the adopted Tax Relief Act 2022 (Steuerentlastungsgesetz 2022), including the increase in the employee lump-sum allowance to EUR 1,200.
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Amendment of Section 233a AO
On 30 March 2022, the Federal Cabinet adopted the amendment to the interest provisions under § 233a AO. The previous rate had been declared unlawful by the Federal Constitutional Court (BVerfG) due to its excessive level. Overview: Decision
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
VAT Liability for Sports Clubs
Contrary to its previous case law, the BFH has ruled that certain services provided by sports clubs which are remunerated separately are subject to VAT. Reliance on Article 132(1)(m)
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Kindergeld for Children with Long-Term Illness During Vocational Training
In certain cases, a child may be unable to continue their vocational training due to a long-term illness. This gives rise to important changes regarding entitlement to Kindergeld (child benefit), which are explained below.
Tax AdvisoryAuditSource: Deubner Verlag - 1 min readRecommended
Final Statements – Corona Aid Programmes
The Überbrückungshilfen (bridging aid) as well as the November and December aid were primarily granted on the basis of projected revenues and projected costs. For this reason, all applicants are required, once the actual revenues and costs
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Compensation and Travel Expenses for Childcare
In principle, all expenses for services relating to the care of a child belonging to the household within the meaning of § 32 Abs. 1 EStG can be claimed as special expenses, limited to two-thirds of the costs, but no more than
Tax AdvisoryAuditSource: Deubner Verlag - 1 min readRecommended
Private Sale Transaction in Cases of Compulsory Auction
The following explains whether a compulsory auction can be regarded as a private sale transaction within the meaning of § 23 Abs. 1 Nr. 1 EStG. It is important to note
Tax AdvisoryAuditSource: Deubner Verlag - 1 min readRecommended
Social Security Exemption for Bonuses in Minijobs
Paying bonuses in a minijob can trigger social security liability. It is therefore essential to know how and to what extent such a bonus can be paid without falling into social security liability,
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Tax Reduction for Aggregated Overtime Compensation
In a ruling (BFH judgment of 2 December 2021, VI R 23/19), the BFH decided that aggregated overtime compensation is to be assessed at the reduced tax rate under § 34 Abs. 1 EStG. In the
Tax AdvisoryAuditSource: Deubner Verlag - 4 min readRecommended
Mobility Premium for Low-Income Earners
To provide relief across all income groups in light of rising mobility costs, the distance allowance was increased from 2021 onwards. Under a new draft bill from the Federal Ministry of Economic Affairs, it is set to rise even further in 2022. The increased
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Draft Tax Relief Act 2022
The Federal Ministry of Finance has submitted a ministerial draft intended to provide financial relief for taxpayers. Problem and objectives of the Tax Relief Act: In the current political and economic situation,
Tax AdvisoryAuditSource: Deubner Verlag