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- 2 min readRecommended
Termination during short-time work<br><small>What effect does this have on salary payments?</small>
Short-time work continues due to the Corona situation, and occasionally an employment relationship has to be terminated despite the short-time work. The first issue that arises here
Legal AdvisorySource: Deubner Verlag - 2 min read
Third Corona Tax Relief Act
The coronavirus pandemic continues to place a significant burden on businesses and private individuals. For this reason, additional support measures are intended to offset the economic consequences of the pandemic. For this support
Source: Deubner Verlag - 4 min readRecommended
Your Personal Emergency Folder
"All change creates fear. And the best way to combat it is to improve knowledge." – Ihno Schneevoigt. Changes in life, whether private or professional, are natural. They
Source: Deubner Verlag - 2 min readRecommended
NO THREE-MONTH WAITING PERIOD FOR EU NATIONALS RELOCATING TO GERMANY
In its judgment of 10 December 2020, the Münster Tax Court ruled that the three-month waiting period for EU nationals relocating to Germany does not apply if an entitlement to […] already existed before they established residence in Germany.
Tax AdvisorySource: Deubner Verlag - 3 min readRecommended
Sale of a Furnished Holiday Apartment
When a furnished holiday apartment is sold within the ten-year speculation period, the gain attributable to the sale of the furniture is not taxed as a speculative gain. This is because the furniture constitutes
Tax AdvisorySource: Deubner Verlag - 2 min readRecommended
Letting of Holiday Apartments
Income and expenses related to the letting of an apartment can only be recognised for tax purposes if the letting activity is intended to be long-term and there is an intention to generate sustained surpluses
Tax AdvisorySource: Deubner Verlag - 4 min readRecommended
Annual Tax Act 2020
On 18 December 2020, the Bundestag also approved the Annual Tax Act 2020 (Jahressteuergesetz 2020). This brings numerous changes, the most important of which we would like to briefly present: home office flat rate
Tax AdvisorySource: Deubner Verlag - 15 min readRecommended
<small>Corona crisis: </small><br/>VAT – What you need to know from 01/01/2021!
The corona crisis is putting citizens and businesses to a tough test. The economic impact – as is already becoming apparent – is enormous and difficult to assess in detail. Policymakers
Source: Deubner Verlag - 3 min read
…And suddenly the lockdown was here.<br><small>A first-hand account by Lena Nolte</small>
Overnight, everything was scaled back to a minimum. Schools, kindergartens, shops and more were closed. We too had to adapt our work quickly in order to respond appropriately and as fast as possible to the pandemic – something new for all of us
Firm MagazineSource: Deubner Verlag - 4 min read
<small>Stefan Deutmeyer:</small><br>Caution with shareholder loans to "their" GmbH
These are very helpful in less favourable times. However, several tax pitfalls lurk. Entrepreneurs should therefore discuss such arrangements in detail with their Steuerberater and Rechtsanwalt beforehand. For entrepreneurs, there are
Firm MagazineSource: Deubner Verlag - 3 min read
Rating – Analysis and Potential Improvement Measures
Initial situation: What associations might the following example evoke for you? You are planning an investment (for example, the purchase of a machine) for your company. A firmly scheduled customer payment does not arrive in your bank account
Firm MagazineSource: Deubner Verlag - 7 min readRecommended
What changes in 2021?
Solidarity surcharge: For 90 percent of those currently paying, the solidarity surcharge will be fully abolished from 2021. The exemption threshold below which no solidarity surcharge applies will rise from today's EUR 972 to EUR 16,956 of the tax payment
Source: Deubner Verlag - 49 min read
Mandanten-Information zum Jahresende 2020
Einleitung – Ein besonderes Jahr geht zu Ende 2020 ist ganz klar ein Ausnahmejahr, nicht nur, was das Steuerrecht anbelangt. Bis März 2020 ging alles fast noch seinen gewohnten Gang,
Source: 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 - 3 min read
<small>Corona Crisis: </small><br/>The Corona Pandemic and the Compensation Claim under Section 56 of the German Infection Protection Act
The current outbreak of COVID-19, caused by the novel coronavirus SARS-CoV-2, has confronted many people with official government measures. Under § 56 Abs. 1 IfSG, compensation is granted for loss of earnings
Emergency PlanSource: Deubner Verlag - 13 min read
<small>Corona Crisis: </small><br/>Corona Aid Update – Our Summary
Beware of phishing emails. We have increasingly noted in the media that the repayment and application processes for Corona aid programmes are accompanied by digital fraud attempts. Please check the senders
Emergency PlanSource: Deubner Verlag - 1 min read
<small>Coronavirus crisis: </small><br/>Settlement and repayment of the corona emergency aid in NRW not before spring 2021 / autumn 2021
Recipients of the emergency aid in North Rhine-Westphalia were most recently given a response deadline of 30 November 2020 by email. Due to the current situation, the resumption of responses regarding
Emergency PlanSource: Deubner Verlag - 7 min read
<small>Coronavirus Crisis: </small><br/>The Second Phase of Bridging Assistance and Support Measures for Temporary Closures
Bridging assistance: Bridging Assistance Phase 2. According to the BMWi, small and medium-sized enterprises (SMEs) as well as solo self-employed individuals and freelancers particularly affected by revenue losses due to government pandemic measures can now apply for further bridging assistance via the nationwide portal www.ueberbrueckungshilfe-unternehmen.de
Emergency PlanSource: Deubner Verlag - 1 min readRecommended
Declining-Balance Depreciation for Movable Assets Reinstated
The Second Corona Tax Assistance Act reinstates the declining-balance depreciation method, which had been abolished in 2011. The federal government aims to create an additional investment incentive and thereby stimulate the economy
Source: Deubner Verlag 
2 min readRecommendedFirst Place of Work in the Case of a Short-Term Educational Measure
Under the new rules on travel expenses applicable from assessment period 2014, an educational institution attended outside an employment or service relationship for the purpose of full-time studies or a comparable full-time educational measure also qualifies as a first place of work
Tax AdvisorySource: Deubner Verlag