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- 4 min readRecommended
Income-Related Expenses – Commuter Allowance under Section 9 EStG
To provide tax relief for commuters, EUR 0.30 may be claimed for each kilometre of the one-way distance. The following explains the other rules that apply to the commuter allowance: how many days
Tax AdvisoryAuditSource: Deubner Verlag - 4 min readRecommended
Making Optimal Use of Tax-Free Allowances for Inheritances and Gifts
The subject of inheritance is governed by a complex legal framework, which is why many people prefer not to address it during their lifetime. However, without early planning, the available allowances within inheritance tax cannot be used effectively, resulting in unintended tax burdens.
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Artists' Social Security Contributions – What Needs to Be Considered?
Under certain conditions, companies that engage artistic or journalistic services are required to pay artists' social security contributions. Several legal principles must be observed, which are explained below.
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Waiver of Profit-Making Intent for Photovoltaic Systems and Combined Heat and Power Units
To simplify administrative procedures, profit-making intent is now waived for certain photovoltaic systems and combined heat and power units. Without profit-making intent, no income from a trade or business (§ 15 EStG) is generated
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Relief Amount for Single Parents (§ 24b EStG)
Many single parents struggle to make ends meet financially. Without a second income from a partner, household funds are limited. For this reason, the state aims to
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Extended Corona Economic Aid in 2022 – Bridging Aid IV (Überbrückungshilfe IV)
The Federal Ministry of Finance and the Federal Ministry of Economic Affairs have approved an extension of the Corona aid programmes into 2022. The objective remains to support companies and solo self-employed persons who continue to be affected by the Corona pandemic.
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Work Clothing – Income-Related Expenses
Many employees and entrepreneurs need work clothing for their on-site activities. But which of these costs can be claimed in the tax return? Definition: What qualifies as typical work clothing? Typical
Tax AdvisoryAuditSource: Deubner Verlag - 4 min readRecommended
Home Office Study
Increasingly modern communication technologies have made working from home more popular in recent years. Added to this last year was the Corona pandemic, which intensified this development, albeit not entirely voluntarily
Tax AdvisoryAuditSource: Deubner Verlag - 1 min readRecommended
Extension of Überbrückungshilfe III Plus and Neustarthilfe Plus
Although the consequences of the coronavirus crisis are slowly easing, some sectors remain affected. For this reason, Überbrückungshilfe III
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Disability Lump Sums 2021
Following a legislative amendment by the German federal government, the disability lump sums (Behinderten-Pauschbeträge) doubled as of 01/01/2021, and the additional requirements under the Income Tax Act no longer apply. The reason for the adjustment was an outdated statutory basis, under which the lump sums could in no way cover today's cost of living
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 1 min readRecommended
Extension of Bridging Aid III Plus and Restart Aid Plus
Although the consequences of the coronavirus crisis are gradually easing, some sectors remain affected. For this reason, Bridging Aid III […] can now also be applied for covering the period from October to December 2021.
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 2 min readRecommended
New Marginal Employment Guidelines 2021
On 26 July 2021, the umbrella organisations of the social insurance carriers published the revised Marginal Employment Guidelines 2021, which have been legally effective since 1 August 2021. The guidelines serve as a practical reference for employers and payroll accountants and
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 2 min readRecommended
Moving Expenses for Job-Related Relocations
If the move is related to the employee's professional activity, the employee can claim the moving expenses incurred as work-related expenses. Otherwise, the employer also has the option of reimbursing the moving expenses incurred to the employee tax-free.
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 4 min readRecommended
Taxation of Photovoltaic Systems and Expiry of the State Feed-in Tariff
As of 01/01/2021, the state feed-in tariffs under the EEG (German Renewable Energy Sources Act) have expired for the first photovoltaic systems. The subsidy amount was set upon commissioning of the photovoltaic system and then paid out for 20
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 4 min readRecommended
One-Stop Shop Procedure (OSS)
The One-Stop Shop procedure can be viewed as an extension of the Mini One-Stop Shop procedure, covering a broader range of services. The new procedure is scheduled to take effect on 1 July 2021
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 3 min readRecommended
Taxation of Tips and Record-Keeping Obligations for Recipients
In many professions (hospitality, hotels, taxi services, etc.), tips represent an important source of income alongside the paid main service. Despite the familiarity of the topic, failures repeatedly occur
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 3 min readRecommended
Mandatory Income Tax Return 2020 – Short-Time Work Allowance
During the Corona crisis, an estimated 10 million employees received wage replacement benefits (e.g. unemployment benefits, sick pay, parental allowance, etc.) or, in particular, short-time work allowance (Kurzarbeitergeld) from their employer. In its letter, the Federal Ministry of Finance points out
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 2 min readRecommended
Improvements to Bridging Aid III (Überbrückungshilfe III)
The ongoing coronavirus pandemic continues to cause severe economic difficulties for many companies and solo self-employed individuals. For this reason, the German federal government has approved several improvements as well as additional support for affected
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag - 1 min readRecommended
Higher Commuter Allowance from 2021
The higher commuter allowance was adopted in 2019. It forms part of the Act Implementing the Climate Protection Programme 2030. From the 21st kilometre onwards, the distance-based allowance is being raised from 30 cents to 35
Tax AdvisoryBusiness ConsultingAuditSource: Deubner Verlag