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- 1 min read
Verlustausgleichsbeschränkungen bei Kapitaleinkünften
Mit dem Jahressteuergesetz 2024 wurde die Beschränkung bei Verlusten aus Termingeschäften und privaten Forderungsausfällen (z.B.
Year-EndTax AdvisorySource: Deubner Recht & Steuern - 1 min read
Erhöhung des Mindestlohns
Der gesetzliche Mindestlohn in Deutschland wurde zuletzt zum 01.01.2025 von 12,41 € auf 12,82 € pro Stunde erhöht.
Year-EndTax AdvisorySource: Deubner Recht & Steuern 
1 min readTop article16 Times Top – We Clearly Know Our Numbers! Top Tax Advisors 2025 – the 16th Focus Money Award in a Row
Since 2005, FOCUS-MONEY has been awarding Germany's leading tax firms each year – and we are proud to be among them again in the anniversary year 2025. For the 16th time in a row, we hold the
PressAwardsSource: Deubner Verlag- 3 min read
Digital Transformation: How Digitalisation Is Being Promoted
The Fourth Bureaucracy Relief Act (BEG IV) introduces several measures to promote digitalisation. Notification of tax assessments: The legal framework for notifying tax assessments by making them available for data retrieval is being fundamentally
Year-EndSource: Deubner Verlag - 1 min read
Transfer of Assets Between Partnerships
A new regulation makes it easier to transfer business assets between partnerships with identical partners. What is changing: This is intended to implement the requirements set by the Bundesverfassungsgericht (BVerfG). The new rule allows business assets
Year-EndSource: Deubner Verlag - 1 min read
Restructuring Gains: Clarification on Tax Exemption
For co-entrepreneurships, the amount of the restructuring gain and the amount of the reducing items must also be assessed separately. A new provision is intended to clarify in which cases this still applies.
Year-EndSource: Deubner Verlag - 2 min read
Sale of Shares in Corporations
Going forward, sales of shares in corporations will generally include all shareholdings below 1%. What is changing Under current law, in cases of contributions in kind, only shares below 1% qualify as shares in corporations
Year-EndSource: Deubner Verlag - 1 min read
Building Depreciation
The reintroduction of declining-balance depreciation for buildings required adjustments and clarifications to other depreciation options. What is changing: Section 7a EStG, which contains rules for special depreciation, is being
Year-EndSource: Deubner Verlag - 1 min read
Reduced-Rent Letting to Persons in Need of Assistance
Reduced-rent letting to persons in need of assistance is subject to certain conditions in order to qualify as charitable. What is changing: The catalogue of charitable purposes will be expanded to include the promotion
Year-EndSource: Deubner Verlag - 1 min read
Real Estate Transfer Tax: When a Property Belongs to a Company's Assets
Whether a property belongs to a company's assets is now defined by statute. Here is what is changing: a property belongs to the assets of the company that most recently realised a basic taxable event under § 1 Abs. 1
Year-EndSource: Deubner Verlag - 1 min read
Communication with the Tax Authorities: Important Change for Tax Advisors and Attorneys
Anyone wishing to communicate with the tax office as a Steuerberater (German Certified Tax Advisor) or Rechtsanwalt (German Attorney-at-Law) now has only two options. Here is what is changing: the legal and tax advisory professions may only use the system
Year-EndSource: Deubner Verlag - 1 min read
Occupational Pensions: Now Also for Low Earners and Employees of Small and Medium-Sized Enterprises
The Second Act to Strengthen Occupational Pensions (Zweites Betriebsrentenstärkungsgesetz) is intended to further expand occupational pension provision and make it accessible to more employees. Higher subsidy As an incentive for building up additional employer-financed occupational pension provision,
Year-EndSource: Deubner Verlag - 13 min read
Incorrectly Stated VAT Is Also Owed
The rule on unauthorised tax statement is being supplemented. What changes The new rule provides that a person owes the incorrectly stated VAT even if the tax statement is made in a (previously agreed)
Year-EndSource: Deubner Verlag - 1 min read
Employee Equity Participation
The tax concession for employees receiving shares in their company is being extended retroactively to cover more cases.
Year-EndSource: Deubner Verlag - 1 min read
Forward Transactions: Loss Offsetting Restriction Abolished
The separate loss offsetting category previously applied to forward transactions is being abolished. What is changing: To restore greater weight to the simplification objective of the flat-rate withholding tax, certain restrictions are being eliminated. This is also intended to
Year-EndSource: Deubner Verlag - 3 min read
Small Photovoltaic Systems: Clarification on Tax Exemption
A tax exemption applies to small photovoltaic systems. Legislators have now harmonised the relevant thresholds and added a clarification. What is changing: The amendment unifies the maximum permissible
Year-EndSource: Deubner Verlag - 1 min read
Higher Deduction for Childcare Costs
Parents will be able to claim a higher share of their childcare costs as a tax deduction in the future. What is changing: Until now, two thirds of childcare expenses, but no more than EUR 4,000 per child, can be claimed as special expenses
Year-EndSource: Deubner Verlag - 6 min read
Pension and Insurance Expenses with Tax-Exempt Income
Pension and insurance expenses (Vorsorgeaufwendungen) are deductible as special expenses – exceptionally also where income from employment is tax-exempt under a double taxation treaty (DTT). Further exceptions are now being added. Background: As a general rule, the
Year-EndSource: Deubner Verlag - 1 min read
Income Tax Allowance (Lohnsteuerfreibetrag)
The legislator is making minor changes to the income tax allowance regarding the application deadline and the relief amount for single parents. What is changing: The pro-rated relief amount for single parents can, in the case of permanent separation of spouses or civil partners, be granted from the
Year-EndSource: Deubner Verlag - 1 min read
Pension and Insurance Expenses: Tax-Free Allowance for Bonus Payments
Bonus payments from statutory health insurance funds for health-conscious behaviour are treated as a refund of contributions for tax purposes if they exceed a certain amount. This tax-free allowance is now being codified in law.
Year-EndSource: Deubner Verlag