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- 1 min readRecommended
Caution: "Cash Register Inspection" on the Horizon! Non-compliance with the Planned Tightening of Rules May Result in Fines of up to €25,000!
With the introduction of § 146b AO, the proper keeping of cash register records will in future be reviewed by way of the so-called "cash register inspection" (Kassennachschau). This may be carried out at any time and without prior notice on the business premises of the entrepreneur
Source: Deubner Verlag - 1 min readRecommended
Photovoltaic Systems: Mind the Deadline if Your System Was Installed in 2015! Allocation to Business Assets Must Be Made by 31 May 2016
If you installed a photovoltaic system in 2015, you must allocate the system to your business assets in order to claim the input VAT deduction from the tax office. The allocation must be made for all systems installed in 2015
Source: Deubner Verlag - 1 min readRecommended
Federal Government Approves Premium and Tax Exemption for Electric Vehicles
The Federal Cabinet decided today (18 May 2016) that, as a rule, a purchase premium of EUR 4,000 will be paid for the acquisition of a fully electric vehicle (the federal government and industry each bear half of the
Source: Deubner Verlag 
1 min readFrom Ms. Rajabi-Khamneh to Ms. Nolte: Congratulations on the Wedding
Attention, attention: Ms. Rajabi-Khamneh has married, and we extend our heartfelt congratulations. The entire Steffen & Partner team wishes the happy couple all the best for their shared future…
From the TowerSource: Deubner Verlag
1 min readRecommendedLater Filing Deadline for Tax Returns
On 12 May 2016, the Bundestag resolved that taxpayers who prepare their tax returns themselves will be granted a later filing deadline. In future, returns will no longer need to be submitted by 31 May,
Source: Deubner Verlag- 2 min readRecommended
VAT: Tax Rate on Photo Books (BMF)
The BMF has issued guidance on the VAT rate applicable to supplies and intra-Community acquisitions of photo books (BMF, circular dated 20 April 2016 – III C 2 – S 7225/12/10001). Background: Photo books are typically characterised by
Source: Deubner Verlag - 1 min readRecommended
VAT Exemption for Cost-Sharing Associations
According to a recent ruling by the Fiscal Court of Münster, case no. 15 K 196/11 (appeal V R 40/15), the services provided by a cost-sharing association — such as the provision of medical facilities and equipment as well as
Source: Deubner Verlag - 1 min readRecommended
EU VAT Refund Procedure: Scanned Copy of Invoice Sufficient for Input VAT Deduction
According to a recent ruling of the Cologne Tax Court dated 20 January 2016 (case no. 2 K 2807/12), it is sufficient for VAT refunds within the EU if the entrepreneur scans a copy of the invoice and
Source: Deubner Verlag - 2 min readRecommended
VAT in Mail Order Business! Attention: Delivery Threshold in France Reduced!
Background: Deliveries to other businesses within the EU are generally VAT-exempt (so-called intra-Community supplies). For deliveries with corresponding transport of goods to private customers (end consumers) resident in other EU countries, this exemption
Source: Deubner Verlag 
1 min readTop articleTop Tax Advisor 2016 in the Large Firms Segment (Focus Money 17/2016)
[MY tax advisor test](https://steffen-partner.de/sup-media/uploads/MY-Steuerberatertest.pdf) We are pleased that we may once again call ourselves a "TOP Steuerberater (German …
From the TowerPressAwardsSource: Deubner Verlag- 2 min readRecommended
Travel Expenses for Income from Letting and Leasing: Income-Related Expenses Deductible at Actual Kilometers Driven or Only One-Way Trip Under the Distance Allowance?
Background: Travel expenses to a rental property are generally deductible as income-related expenses within the income from letting and leasing at the kilometers driven and 0.30 euros per kilometer. Current BFH case law:
Source: Deubner Verlag - 2 min readRecommended
Federal Fiscal Court ruling: Currency losses on investments in foreign permanent establishments not deductible
According to a recent BFH ruling of 2 December 2015, currency losses from the liquidation of a foreign lower-tier partnership may not reduce the domestic taxable trade income of the German partnership where the latter (as upper-tier partnership) holds an interest in the foreign partnership
Source: Deubner Verlag - 1 min readRecommended
Soon Regulated by Law: Protection Against Manipulation of Cash Registers
The BMF is planning legislation to combat manipulation of cash registers more effectively in the future. The aim is to ensure that digital primary records, such as cash register records, cannot be altered. The proposed measures are essentially the
Source: Deubner Verlag 
2 min readRecommendedBeverage Calculation under the 30/70 Method: Tax Courts Put Auditors in Their Place
Background: 30/70 Method. The so-called 30/70 method is an estimation method used by tax auditors for restaurants serving food and beverages. The method is based on the assumption that the ratio between food and beverages consumed
Source: 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 - 1 min readRecommended
Dental Practices with Fewer Than 10 Employees: Minimum Standard of Protection Against Dismissal
According to a recent ruling by the Higher Labour Court of Hesse dated 12 October 2015 (16 Sa 278/15), a minimum standard of protection against dismissal also applies in dental practices with fewer than ten employees. According to the court, effective legal protection requires that
Source: Deubner Verlag 
1 min readCongratulations on 30 Years of Service
We wholeheartedly congratulate Ms Gabriele Häring, who celebrates her 30th anniversary with us on 1 March 2016. We are delighted to take this occasion to celebrate with Gaby.
From the TowerSource: Deubner Verlag
1 min readTop articleSteffen & Partner is a Top Tax Firm 2016 (Focus Spezial)
Our firm has impressed the experts. In a special edition, FOCUS-SPEZIAL identified the leading tax firms across all relevant specialist areas and industries to show readers Germany's top tax firms — and our firm is among them
From the TowerAwardsSource: Deubner Verlag
2 min readRecommendedNew Information Obligations for Online Shops
We would like to inform you that new information obligations have recently come into effect for operators of online shops. The legal basis for this obligation is the "Regulation on Online Dispute Resolution for Consumer Disputes" (the ODR Regulation; "Online Dispute
Source: Deubner Verlag
2 min readTop articleOur Winter Edition 2015/2016 – "The Magazine of Steffen und Partner"
Winter is not the only time to stand together. Alongside our tax and legal topics, we report on the Begegnungsstätte in Bocholt, which does remarkable work for children. Our Erfahrungs-Moment tells the story of Grau GmbH, which has made an impressive name for itself in pet food. Last but not least, we feature the U17 women's football team of Borussia Bocholt, who are achieving truly exceptional results.
Firm MagazineSource: Deubner Verlag