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4 min readRecommendedTax Treatment of Initial Vocational Training Costs Is Constitutional
The fact that expenses for initial vocational training or for an initial course of studies that also constitutes initial vocational training cannot be deducted as income-related expenses does not violate the German Basic Law. This was decided by the Federal Constitutional Court
Tax AdvisorySource: Deubner Verlag- 1 min readRecommended
Warning | Fraudulent Emails Regarding the Transparency Register (BMF)
The BMF is warning against fraudulent emails concerning registration in the Transparency Register. The emails in question call on citizens to register in the Transparency Register for a fee. In fact, however, entries in the Transparency Register are
Tax AdvisorySource: Deubner Verlag 
2 min readRecommendedNew VAT Identification Number for Sole Proprietors in the Netherlands from 2020
The competent Dutch authorities have announced that sole proprietors registered there will receive a new VAT identification number (USt-IdNr.), which must be used for intra-Community transactions from 1 January 2020. The remaining
Tax AdvisorySource: Deubner Verlag- 2 min readRecommended
The Annual Tradition – The Company Christmas Party
The Christmas season is just around the corner. Raising a glass to a successful year with colleagues between Christmas trees, festive music and Spekulatius cookies – Christmas parties are popular and strengthen team cohesion
Tax AdvisorySource: Deubner Verlag - 1 min readRecommended
Important Information on the Year-End Transition!
 [Client Information – Year-End …
Tax AdvisorySource: Deubner Verlag - 1 min readRecommended
Home Renovation Costs for Care-Related Purposes
Home renovation costs can be claimed as extraordinary expenses if they are exclusively due to illness or disability. A prerequisite for the recognition of these renovation costs is that they constitute reasonable,
Tax AdvisorySource: Deubner Verlag - 1 min readRecommended
Non-Objection Period for Legacy Cash Register Systems Until 30 September 2020
As of 1 January 2020, all electronic cash registers must be equipped with a certified technical security device (TSE) designed to prevent manipulation. The systems must also be capable of producing a receipt for every business transaction, and users must report the type and number of cash registers in use to the tax authorities
Tax AdvisorySource: Deubner Verlag - 3 min readRecommended
Recommendations regarding "loss-making" shares! Consider selling in 2019!
From 01/01/2020, the taxpayer-friendly case law under which losses from such transactions had to be recognised for tax purposes is no longer expected to apply. The background is that losses from shares are generally recognised for tax purposes
From the TowerTax AdvisorySource: Deubner Verlag 
1 min readRecommendedAre children's health and long-term care insurance contributions paid by parents tax-deductible?
Parents who have a maintenance obligation toward their child and who cover the child's health and long-term care insurance contributions can claim these as their own contributions for tax purposes. In the case at hand, parents whose child was in vocational training
From the TowerTax AdvisorySource: Deubner Verlag- 2 min readRecommended
The ECJ Ruling and Its Setback for the Digital Working World
In its ruling of 14 May 2019, the European Court of Justice held that EU Member States must require employers to record the full working time of their employees, as this is the only way to ensure
From the TowerLegal AdvisoryTax AdvisorySource: Deubner Verlag 
3 min readRecommendedDeducting Moving Expenses for Tax Purposes
Mobility and flexibility are key qualities for gaining a foothold and succeeding in the labour market. This often involves relocating, which is why we would like to draw your attention to the tax deductibility of moving expenses
From the TowerTax AdvisorySource: Deubner Verlag- 1 min readRecommended
Practical Update on the Possible VAT Exemption for Driving Schools: What Should Be Done?
Background: The Finanzgericht Berlin-Brandenburg (Az. 5 V 5144/15) ruled that driving school instruction is generally exempt from VAT (this also includes instruction for classes A and B). Recommended approach in practice
Tax AdvisorySource: Deubner Verlag