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- 4 min read
Tax Assessments: Future 4-Day Receipt Presumption for Notification
The presumption rules for serving administrative acts are being extended. Background: The legislator has extended the delivery time requirements for letters. As a result, the presumption rules for the
Year-EndSource: Deubner Verlag - 1 min read
Increase of the Lump-Sum Allowance for Inheritance-Related Costs
Costs arising from an inheritance – such as funeral expenses – are recognised as a lump sum up to a certain amount without requiring proof. This allowance is being increased. What is changing: The lump-sum allowance for inheritance-related costs is
Year-EndSource: Deubner Verlag - 1 min read
Maintenance Expenses: Cash Payments No Longer Deductible
Going forward, maintenance expenses are only deductible if paid by bank transfer to the recipient. What is changing: A deduction of maintenance expenses for cash gifts will
Year-EndSource: Deubner Verlag - 1 min read
Household-Related Services: Care and Support May No Longer Be Paid in Cash
The tax reduction for household-related care services will no longer be available for cash payments. What is changing: The prerequisites for tax reductions for household-related services and tradesperson services are... According to the BFH, the previous wording
Year-EndSource: Deubner Verlag - 2 min read
Direct Payment Mechanism: Fast Disbursement of State Aid
A so-called direct payment mechanism is intended to enable fast disbursement of state aid. What is changing: The Annual Tax Act (JStG) 2022 established the legal framework for storing bank account details linked to the tax identification number database
Year-EndSource: Deubner Verlag - 1 min read
Donation Receipts from Foreign Recipients: Registration Required
Recipients of donations not resident in Germany must observe an important legislative change. What is changing: Non-resident donation recipients must be entered in the BZSt's donation recipient register.
Year-EndSource: Deubner Verlag - 2 min readRecommended
Important: From autumn 2024, entrepreneurs and freelancers will receive the newly introduced Business Identification Number — have you heard about it?
The Business Identification Number (Wirtschafts-Identifikationsnummer, W-IdNr.) under § 139c AO is being introduced as a uniform federal business identifier. It serves as the primary key in the new Business Base Data Register established under the Unternehmensbasisdatenregistergesetz (UBRegG). The act introducing the
Tax AdvisoryAuditSource: Deubner Verlag 
1 min readTop articleTop Tax Advisor 2024 – the 15th award in a row
Focus Money has named Steffen & Partner a Top Tax Advisor in the large firms segment for the 15th time in a row. We are pleased and continue to do our work… The article states
Source: Deubner Verlag- 2 min readRecommended
No Trade Tax Reduction in Cases of Reverse Operational Split
The Bundesfinanzhof has ruled that real estate companies may claim the extended trade tax reduction under § 9 No. 1 Sentence 2 GewStG upon request, even in cases of a reverse operational split (umgekehrte Betriebsaufspaltung). The extended
Tax AdvisoryAuditSource: Deubner Verlag - 1 min readRecommended
Benefit Period for the Tax Reduction under Section 35b EStG
The Bundesfinanzhof has ruled that the benefit period for the income tax reduction under § 35b EStG begins when the inheritance tax arises, typically upon the death of the decedent. This means that the
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Tax Incentives for Energy-Efficient Building Renovations
As climate protection plays an increasingly important role in our lives, the state has long sought to provide tax incentives for climate-friendly building renovations. To this end, the legislator passed the Act Implementing the 2030 Climate Protection Programme in Tax Law, which
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Payments to a School Support Association as School Fees
Legal framework: Parents may deduct 30% of the fees paid for their children to attend a school operated by a private body (e.g. a foundation) or a predominantly privately financed school
Tax AdvisoryAuditSource: Deubner Verlag - 3 min readRecommended
Chain Transactions – Intra-Community Triangular Transactions
Where several entrepreneurs enter into a supply transaction concerning the same item and the item passes directly from the first entrepreneur to the final customer, this constitutes a chain transaction within the meaning of the German VAT Code (§
Tax AdvisoryAuditSource: Deubner Verlag - 2 min readRecommended
Prepayment Penalty as Income-Related Expense for the Sold Rental Property
A prepayment penalty (Vorfälligkeitsentschädigung) is the fee that must be paid to the lender (e.g. the bank) when a loan is repaid early. The question arises how such a fee should be treated for tax purposes
Tax AdvisoryAuditSource: Deubner Verlag 
1 min readTop articleExcellent Employer 2024
The Steuerberaterverband Westfalen-Lippe e. V. has recognised us as an "Excellent Employer 2024". The "Excellent Employer" award is presented annually to tax firms that demonstrate above-average commitment to their employees.
Source: Deubner Verlag- 1 min readRecommended
Standard Business Expense Allowance for Freelancers
For certain freelance activities, the tax authorities permit a flat-rate deduction of business expenses (H 18.2 EStH). The allowance can be deducted without providing supporting documents. For the following freelance
Tax AdvisoryAuditSource: Deubner Verlag - 18 min read
MoPeG – Die Modernisierung des Personengesellschaftsrechts
Das Gesetz zur Modernisierung des Personengesellschaftsrechts (MoPeG) wurde bereits 2021 im Bundesgesetzblatt verkündet. Es tritt am 01.01.2024 in Kraft. Ein zentraler Punkt im MoPeG ist die Neufassung der Regelungen zur
Year-EndSource: Deubner Verlag - 1 min read
Account inquiries by tax offices are rising steadily
In cases of discrepancies or suspected tax evasion, tax authorities are permitted to inspect bank accounts. In 2022, tax offices submitted around 294,000 inquiries to banks, and the trend is clearly upward
Year-EndSource: Deubner Verlag - 1 min read
Recognition of Medical Expenses Even Without a Doctor's Certificate
Lipedema is a fat distribution disorder that can lead to uncontrolled fat accumulation, particularly on the legs, hips, and buttocks. These effects can be treated by liposuction (so-called fat removal)
Year-EndSource: Deubner Verlag - 1 min read
Commercial Income from Online Poker
Professional poker playing can give rise to income from a commercial business — the Bundesfinanzhof (BFH) has already established this in several rulings. In a new decision from 2023, it has now
Year-EndSource: Deubner Verlag