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- 1 min read
Did you know that you still have to pay tax on your pension?
Since January 2005, the so-called "deferred taxation" rule has been in place. The contributions you make to your retirement provision are increasingly tax-free. However, it is important to know that, in return, pension income must be taxed later on; the transition period is 35 years. Incidentally, this taxation generally also applies to pensions for reduced earning capacity and to survivors' pensions.
Source: Deubner Verlag - 1 min read
Legislator to Define the Term "Initial Vocational Training" by Law from 2015
From 2015, the term initial vocational training is to be defined in concrete terms: it will be deemed to exist if the training lasts at least 18 (full-time) months and concludes with an examination.
Source: Deubner Verlag 
2 min readOur Autumn 2014 Edition – "The Magazine of Steffen & Partner"
This edition of our firm magazine focuses on "More Gold". It features a personal insight with MediaBox AG and Wolfgang Balga, a special on VAT and much more.
PressFirm MagazineSource: Deubner Verlag- 1 min read
Planned Increase of the Threshold for Company Celebrations: Is the Legislator's Generosity Deceptive?
Until now, employer expenses for up to two company events per year are exempt from tax and social security contributions up to EUR 110 (including VAT) per event and per employee. Caution: This is a so-called exemption threshold, meaning that just one cent above this amount renders the entire sum subject to tax and social security contributions.
Source: Deubner Verlag - 1 min read
Good News on Electronically Transmitted Bank Statements
Compliance with retention obligations. This time in focus: electronically transmitted bank statements. Electronic bank statements are finally being recognised as accounting documents by the tax authorities — but only under certain conditions. You can find the current BMF circular on this topic
Source: Deubner Verlag - 1 min read
Disappointing: BFH rules 6% annual interest is permissible — late-payment interest charged by the tax office not unconstitutional?
Late-payment interest of 6% per year charged by the tax office is permissible.
Source: Deubner Verlag - 1 min read
Wage Tax Certificates from 2015: New Rules from the BMF
Wage tax certificates from 2015: new rules introduced by the BMF in its circular dated 15 September 2014.
Source: Deubner Verlag - 1 min read
Statutory Vacation Entitlement After Unpaid Special Leave
In its ruling of 6 May 2014, the BAG held that an employee's statutory vacation entitlement may not be reduced by the employer where the employer has granted unpaid special leave at the employee's request
Source: Deubner Verlag - 6 min read
BVerfG: Are the Benefits for Business Assets Unconstitutional?
A ruling by the Federal Constitutional Court (BVerfG) is still expected in 2014. According to the Bundesfinanzhof (BFH), the exemptions in the Inheritance Tax Act granted for business assets are unconstitutional. For this reason
Source: Deubner Verlag - 5 min read
Church Tax Withholding on Investment Income from 2015
Until now, taxpayers belonging to a religious community authorised to levy church tax have been required to subject their investment income to church tax under the flat-rate withholding tax regime. This can be done either
Source: Deubner Verlag - 1 min read
Corporate Insolvencies in 2013
According to a March 2014 report by Creditreform, corporate insolvencies declined by a total of 8.4% in 2013. The decrease in the skilled trades sector was similar at 7.7%.
Source: Deubner Verlag 
1 min readOur Sommerzeit 2014 – "The Magazine of Steffen & Partner"
This issue focuses on "Keeping a cool head". Our experience feature with the Hund family and Hans Hund GmbH helps you do just that. Ulrike Löwe shares her secrets to success. You will find these and many other topics from our practice areas in the magazine.
PressFirm MagazineSource: Deubner Verlag- 1 min read
ECJ: Vacation entitlement can be inherited
In a recent ruling, the European Court of Justice (ECJ) has changed its previous case law to the effect that the vacation entitlement of a deceased person can be inherited. If an employee is unable to take their vacation and dies,
Source: Deubner Verlag - 2 min read
Tax Law | German Federal Fiscal Court Ruling: Logbook Must Be Kept for the Entire Calendar Year
BFH ruling (Az. VI R 35/12) on tax law concerning logbooks: A logbook is only recognised if it has been kept for the entire assessment period.
Source: Deubner Verlag - 1 min read
Exclusion of Severance Payment in GmbH Articles of Association May Be Immoral
In its ruling of 29 April 2014 (Az. II ZR 216/13), the BGH held that the exclusion of severance payments in the articles of association of a GmbH may be considered immoral, provided that no severance is to be paid in the event of a (gross) breach of the interests of the company or
Source: Deubner Verlag - 3 min read
Germany is Football World Champion! What About the Taxation of Our Professionals?
The DFB receives a record sum of EUR 25.6 million from FIFA for the World Cup title; each player receives approximately EUR 300,000 from the DFB. We took a closer look at how our professionals and title heroes are actually taxed.
Source: Deubner Verlag - 4 min read
Tightening of the Voluntary Self-Disclosure Likely in January 2015
For many months, the media has been reporting on voluntary self-disclosure exempting from prosecution. Several prominent tax evasion cases have also generated significant interest in this instrument. For the tax authorities
Source: Deubner Verlag - 6 min read
Construction Services – Section 13b UStG and New Case Law on the Reverse Charge Procedure
What does Section 13b UStG mean in principle? Under the German VAT Act (UStG), Section 13b means that the tax liability shifts to the recipient of the service. Specifically: The supplying entrepreneur issues the invoice without VAT
Source: Deubner Verlag - 1 min read
BGH: No Contributory Negligence for Not Wearing a Bicycle Helmet
In its judgment of 17 June 2014, the BGH ruled that a cyclist who was involved in an accident through no fault of their own cannot be held contributorily negligent for not wearing a bicycle helmet, provided that no helmet requirement
Source: Deubner Verlag - 2 min read
Income tax return for 2013 for spouses: separate assessment (getrennte Veranlagung) no longer available
Background: Until now, spouses or registered civil partners could choose between joint assessment, separate assessment, and individual assessment. In most cases, joint assessment results in the lowest income tax burden, as there is a so-called "splitting advantage" and
Source: Deubner Verlag