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- 2 min readRecommended
BFH on Real Estate Transfer Tax: No Adjustment Where the Purchase Price Claim Fails Due to the Buyer's Insolvency
Background: The assessment basis for real estate transfer tax on a property purchase is generally the purchase price including any other obligations assumed by the buyer. The purchase price claim is recognised at its nominal value unless particular circumstances
Source: Deubner Verlag - 1 min readRecommended
Caution, scam: spam emails in circulation, allegedly from the BFH
Forged emails are currently being distributed in the name and with the logo of the Bundesfinanzhof. In these emails, you are sometimes addressed personally with first and last name, following the words
Source: Deubner Verlag - 4 min readRecommended
Bundesrat Has Now Also Approved the New Inheritance Tax Reform
Background: After the Bundesverfassungsgericht (BVerfG) declared the Inheritance Tax Act unconstitutional, a reform had to be brought about. Now, albeit belatedly, all necessary approvals are in place. The last was given on 14 October 2016
Source: Deubner Verlag 
1 min readRecommendedOur Office Will Be Closed on Monday, 17 October 2016
The time has come again: our Bocholt "Oktoberfest", the annual Bocholt autumn fair, always takes place on the third weekend in October; this year, it runs from 14 to 17 October. Of course, this is
From the TowerSource: Deubner Verlag
1 min readRecommendedProvision of practice premises by a physician to other physicians = subject to VAT, as neither a medical nor a medical-like service
According to a recent ruling of the Finanzgericht Münster of 2 August 2015, Az. 15 K 718/12 U, the provision of practice premises including equipment by a physician to other physicians
Source: Deubner Verlag- 1 min readRecommended
Bundestag approves inheritance tax reform – only the Bundesrat's consent is still pending
Last week, the mediation committee of the Bundestag and Bundesrat reached a compromise on the inheritance tax reform. With the new inheritance tax rules, the legislator aims to meet the requirements
Source: Deubner Verlag - 1 min readRecommended
Welcome BFH ruling: VW van with windowless cargo area and two seats exempt from the 1% rule
In its decision of 17 February 2016 (Az. X R 32/11), the Bundesfinanzhof (BFH) held that no private-use share has to be taxed under the 1% rule for a VW van with only two seats and a windowless cargo area
Source: Deubner Verlag - 1 min readRecommended
No VAT on Medical Laboratory Tests! Appeal Against the Fiscal Court Ruling Pending Before the BFH...
In its ruling of 3 September 2015 (case no. 16 K 340/12), the Fiscal Court (Finanzgericht, FG) of Lower Saxony held that laboratory tests ordered by therapists and performed in the course of practising a medical or quasi-medical profession (i.e. healing professions, such as non-medical practitioners)
Source: Deubner Verlag 
1 min readRecommendedAgreement Just Before the Deadline: New Rules for Heirs at Last
Background: The Federal Constitutional Court had set the legislator a final deadline of the end of September to revise the inheritance tax rules regarding benefits for business heirs. Until now, it was often the case that
Source: Deubner Verlag- 1 min readRecommended
Good news: Tax loss offsetting for corporations to be largely permitted in future to boost corporate growth
Background: According to the Federal Ministry of Finance (BMF), the German federal government intends to continue implementing the agreements set out in the coalition agreement based on its "Venture Capital Key Points Paper". The objective: to make equity investments more attractive and improve the framework conditions for
Source: Deubner Verlag - 2 min readRecommended
Verbraucherschutz NRW seeks court ruling on whether the Amazon Dash Button may continue to be used
Background: What is a Dash Button? Recently, the internet giant Amazon introduced the so-called Dash Button. It has been available in Germany since September. The word dash comes from the English verb to dash, meaning to race
Source: Deubner Verlag - 2 min readRecommended
Bogus self-employment risk: new draft legislation from the Federal Government expected to be passed into law by January 2017
Definition of bogus self-employment. A person is deemed to be falsely self-employed if they outwardly claim the status of an independent contractor, but their actual activity more closely resembles that of an employee. For a
Source: Deubner Verlag - 1 min readRecommended
Is the tax office's interest rate (6% per year) too high after all? Attention: new test case pending!
Background: The tax office sets the interest rate at 0.5% per month, totalling 6% per year. And it has done so for more than 50 years. However, protests against the
Source: Deubner Verlag - 1 min readRecommended
Inheritance Tax Reform: Never-Ending Story — Negotiations Adjourned
Background: In 2014, the Bundesverfassungsgericht ruled that the existing privileges for business heirs were too far-reaching; the legislator was therefore required to enact a new regulation by 30 June 2016. The grand coalition agreed
Source: Deubner Verlag - 1 min readRecommended
Caution with asset transfers from (individual) accounts between spouses: BFH confirms gift tax liability
Facts of the case: A husband transferred assets from his individual account/individual securities deposit at a Swiss bank to his wife. The tax office classified this as a gratuitous transfer from the husband to his wife =
Source: Deubner Verlag 
1 min readRecommendedAnniversary Celebration… Gaby Häring, Katharina Kolhep: Thank You for a Combined 55 Years of Loyalty
Once again, there was reason to celebrate – and this time, a twofold one: thank you once more for a combined 55 years with the firm. We are already looking forward to the next anniversary celebration. (Photo above, front centre, […])
From the TowerSource: Deubner Verlag- 1 min readRecommended
Attention corporations: launch the standard query for the church tax deduction feature (KiStAM) by 31 October 2016!
All corporations that intend to make profit distributions must submit the standard query for the church tax deduction feature (KiStAM) to the Federal Central Tax Office (BZSt) between 1 September 2016 and 31 October 2016. The query determines whether
Source: Deubner Verlag - 1 min readRecommended
Properly Taxing Promotional Giveaways: New Administrative Directive from OFD Karlsruhe
Employers have an option regarding the taxation of promotional giveaways: Oberste Finanzdirektion (OFD) Karlsruhe dated 18.12.2015. According to a new administrative directive issued by OFD Karlsruhe, employers have the following options regarding taxation
Source: Deubner Verlag 
1 min readRecommendedHealth Promotion: Prevention Courses as a Tax-Free Employer Benefit
Health promotion: Employers may pay their employees for so-called prevention courses in addition to the wages owed. These prevention courses must serve to improve the general state of health and workplace health promotion. The maximum amount of benefits is
Source: Deubner Verlag- 2 min readRecommended
VAT Treatment of Price Discounts on Pharmaceutical Supplies: May the Discounts Be Assessed Differently? Clarification by the European Court of Justice
VAT treatment of price discounts on pharmaceutical supplies: May the discounts be assessed differently? Clarification by the European Court of Justice (ECJ). Background: Health insurance funds (both statutory and private) have
Source: Deubner Verlag