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    What does our information letter – law firm magazine offer you?
    • reliable client information from tax law
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    • carefully researched footnotes (included in the full information letter)
    • important issues, deadlines, etc.
    • Information on current changes in the law, court rulings, administrative instructions in tax law
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    • Pure client information and news

    Law Firm News No. 23/24

    Issue Content:
    • Legal costs for post-marital maintenance not income-related expenses
    • Input tax deduction from heating system for apartment rental?
    • Flat-rate income tax in accordance with § 37b EStG
    • Private investment income in the income tax return
    • Input tax apportionment for mixed-use buildings
    • Growth Opportunities Act passed

    Law Firm News No. 22/24

    Issue Content:
    • Unconstitutionality of property tax valuation?
    • Disposal of estate assets after acquisition of shares in a community of heirs
    • Childcare costs only if you belong to a household – is the rule unconstitutional?
    • Destruction of accounting records
    • Constitutionality of late payment penalties
    • Assertion of the care lump sum
    • Waiver of property tax due to reduction in income
    • Private sales transaction: No tax exemption for use by parent
    • Bonus payments from health insurance companies – simplification regulation extended
    • Prepayment penalty as income-related expenses for rental income
    • Adjustments to tax law due to the MoPeG
    • Child benefit: Uniform initial training in the event of an interruption due to voluntary service
    • Loans and grants for training expenses
    • Employees – Savings allowance: increase in income limits from 2024
    • Private sale transaction after division of a (residential) property

    Law Firm News No. 21/24

    Issue Content:
    • Taxation of the so-called December aid 2022 no longer applies
    • 19% VAT on restaurant services again
    • Gift in return for care
    • Letting luxury properties as a “hobby”
    • Current real estate transfer tax rates
    • Permanent deadline extension for advance VAT payments 2024
    • Deadline for annual social security declarations: February 15
    • Car use: Reduction in benefits due to garage and parking space costs
    • Income tax certificates 2023

    Law Firm News No. 20/24

    Issue Content:
    • 2024 non-cash remuneration values for income tax and social insurance
    • Tax-free allowances for journeys on public transport – Germany ticket
    • Cheap transfer of a dwelling
    • VAT: Time of receipt of the payment for bank transfers
    • New values in social insurance for 2024

    Law Firm News No. 19/23

    Issue Content:
    • Special expenses 2023
    • Purchase low-value assets until the end of 2023
    • Benefits in kind to employees (e.g. on the occasion of company or Christmas parties)
    • Pay service and tradesman invoices by the end of 2023
    • Study and home office from 2023
    • Recognition of discretionary business assets
    • Wage tax reduction
    • Inventory at the end of the financial year
    • Education and training costs of own children as business expenses
    • Value assessments binding for inheritance tax
    • Input tax deduction for company events
    • Waiver of late payment penalties for “punctual” taxpayers
    • Accommodation in a shared flat as an extraordinary burden
    • Regularly recurring income and expenses at the turn of the year for surplus income accounting with surplus income

    Law Firm News No. 18/23

    Issue Content:
    • Tax reduction for energy measures in the case of agreement of a conditional usufruct
    • Private sale transaction after property division
    • Craftsman services in an apartment provided free of charge
    • Appropriate interest rate for shareholder accounts
    • “Meals on Wheels”: Expenses not extraordinary burdens
    • Inheritance tax exemption of the “family home” in case of owner-occupation
    • Investment amounts and special depreciation for small and medium-sized enterprises – observe investment deadlines

    Office-News No. 17/23

    Issue Content:
    • Winnings from (online) poker games as commercial income
    • Claiming the tax reduction for household-related services by tenants
    • Childcare costs only if the child belongs to the household
    • Income tax exemption for photovoltaic systems
    • Draft Growth Opportunity Act
    • Reimbursement of input tax amounts from EU member states

    Office-News News No. 16/23

    Issue Content:
    • Exclusive celebration in connection with the farewell of a managing director
    • Private sale transaction: use by the owner’s parents
    • Reducing bureaucracy for small photovoltaic systems
    • Permanent occupational disability in the event of the sale of a business
    • Compensation for the settlement of divorce succession claims subject to gift tax?
    • Interest on purchase price installments in connection with the sale of private assets
    • Deadlines for filing tax returns
    • Pension payments in addition to current managing director’s salary

    Office-News News No. 15/23

    Issue Content:
    • Consideration of losses from foreign permanent establishments
    • Rental of vacation apartments via agents with additional services
    • No tax relief for home emergency call system
    • Lump sum for inheritance costs for subsequent heirs
    • Financial participation in the main household in the case of dual housekeeping
    • Sale of a single-family house after divorce
    • Vocational training costs after previous many years of professional activity
    • Long-term care insurance: Higher contributions from 01.07.2023

    Office-News News No. 14/23

    Issue Content:
    • Amount of late payment penalties and suspension interest lawful?
    • MoPeG: New regulations for the GbR
    • Reimbursement of input tax amounts from so-called third countries (non-EU countries)
    • Photovoltaic systems: sales tax on acquisition, removal and repair
    • Increase in operating expense allowances for certain professional groups from 2023 onwards
    • Tax reduction for household-related services and craftsmen’s services
    • Gains and losses from the sale of cryptocurrencies
    • Tax reduction for remuneration for multi-year activities
    • License plate advertising on private employee vehicles
    • Input tax deduction from the purchase of luxury vehicles?
    • Gift tax for prenuptial agreements
    • Sales tax fiscal unity
    • Private capital gains in the income tax return

    Office-News News No. 13/23

    Issue Content:
    • No input tax deduction for civic clothing
    • Garden conversion for the disabled is not an extraordinary burden
    • “Pension start date” for deferred retirement pension
    • Tax-free cell phone use even after purchase from the employee at a symbolic price
    • Value added tax: allocation decision for input tax deduction
    • Compensation to former tenant does not constitute acquisition-related production costs
    • Current real estate transfer tax rates
    • Private sale transaction in the case of occasional rental of individual rooms

    Office-News News No. 02/23

    Issue Content:
    • Tax changes to the workroom as of 01.01.2023
    • Cab not a “public” means of transport
    • Maintenance expenses: Crediting of educational assistance and negative income
    • Deadline for annual social security declarations: February 15
    • Overview Annual Tax Act 2022
    • Income tax certificates 2022
    • Surrender of an apartment as separation maintenance
    • Taxation of natural gas heat emergency aid.
    • Reduction of the deduction for income-related expenses in the case of a scholarship
    • Permanent extension for advance sales tax payments 2023

    Office-News News No. 01/23

    Issue Content:
    • Non-cash remuneration values 2023 for payroll tax and social insurance
    • Renovation expenses after removal of an apartment
    • Inflation Compensation Act: amendments for the years 2022, 2023 and 2024
    • Commercial activity of an otherwise self-employed or asset-managing partnership
    • Maintenance payments to former partner
    • New values in social security for 2023

    Office-News News No. 12/22

    Issue Content:
    • Inventory at the end of the business year
    • Further tax measures to tackle the crisis
    • Focus of an activity in the home office
    • Higher inheritance/gift tax on real estate
    • Changes in the draft Annual Tax Act 2022
    • Double budgeting: company car in case of additional payments by the employee
    • Cheap transfer of a dwelling
    • Household-related services and craftsman services: No deduction for payment via clearing account

    Office-News News No. 11/22

    Issue Content:
    • Draft Annual Tax Act 2022
    • Benefits in kind to employees (e.g. on the occasion of company or Christmas parties)
    • Investment deductions and special depreciation for small and medium-sized enterprises – Extended investment periods
    • 4 Extension of short-time allowance
    • Wage tax reduction
    • Low-value assets still to be purchased by the end of the year

    Office-News News No. 10/22

    Issue Content:
    • Special expenses 2022
    • Final withholding tax unconstitutional? Order for reference withdrawn
    • Private car use: special lease payment and cost capping
    • Inheritance tax for family home -abandonment of owner-occupancy due to illness
    • Premiums from the greenhouse gas reduction quota
    • Care services for relatives in their household
    • Profit distributions deviating from the participation ratio
    • No artists’ social security contribution for one-time creation of a website
    • Change of income tax assessment due to change of VAT assessment
    • Draft Inflation Compensation Act

    Office-News News No. 09/22

    Issue Content:
    • Payment of the energy price lump sum in September 2022
    • Option for the recognition of non-interest-bearing liabilities
    • Investment deduction: proof of business use of a passenger car
    • Increase of minimum wage and mini-job limit as of 01.10.2022
    • Inheritance tax exemption for family home in case of abandonment of owner-occupation
    • Doubts about the constitutionality of late payment penalties
    • Sale of real estate after separation – (joint) use by children
    • Reimbursement of input tax amounts from EU member states

    Office-News News No. 08/22

    Issue Content:
    • Payment of the energy price lump sum in September 2022
    • Option for the recognition of non-interest-bearing liabilities
    • Investment deduction: proof of business use of a passenger car
    • Increase of minimum wage and mini-job limit as of 01.10.2022
    • Inheritance tax exemption for family home in case of abandonment of owner-occupation
    • Doubts about the constitutionality of late payment penalties
    • Sale of real estate after separation – (joint) use by children
    • Reimbursement of input tax amounts from EU member states

    Office-News News No. 07/22

    Issue Content:
    • New energy price flat rate
    • Submission to the Federal Constitutional Court: Flat Rate Withholding Tax Unconstitutional?
    • Company events: Flat-rate taxation and group of participants
    • Current real estate transfer tax rates
    • Inheritance tax exemption for “family home”: Prevented self-use
    • Value added tax liability for sports clubs
    • Employer subsidies for the 9-Euro-Ticket

    Office-News News No. 06/22

    Issue Content:
    • Inheritance tax: Different taxation of private and business assets not unconstitutional
    • Tax reduction for cumulative overtime payments
    • Child allowances in the case of cohabiting parents
    • Disposal of a plot of land built up with a “garden house
    • Relief amount for single parents pro rata temporis in the year of marriage or separation
    • Reimbursement of input tax amounts from so-called third countries (non-EU countries
    • Tax reduction for household services and craftsman services

    Office-News News No. 05/22

    Issue Content:
    • Interest rate for back taxes and tax refunds is reduced to 0.15% per month
    • Tax Relief Act 2022
    • Home office need not be necessary for the activity
    • Reimbursement of travel expenses as childcare costs
    • Further increase in the minimum wage and increase in the limit for marginal employment
    • Child benefit: Interruption or discontinuation of education due to illness
    • Private capital gains in the income tax return

    Office-News News No. 04/22

    Issue Content:
    • Normal useful life for computer hardware and software now only one year
    • Inflow of bonuses to shareholder-managing directors
    • Preliminary tax assessments with regard to pending test cases
    • Draft Fourth Law on the Implementation of Fiscal Relief Measures to Address the Corona Crisis
    • No gift tax on severance pay in the event of divorce
    • Inheritance tax: equity measures for payroll regulation due to the Corona crisis
    • Destruction of accounting records

    Office-News News No. 03/22

    Issue Content:
    • Doubts about the constitutionality of the amount of late payment penalties
    • Distance allowance when using different means of transport
    • Lack of general cash register requirement not unconstitutional
    • Third-party interest on intercompany loans
    • Property tax waiver due to reduction in income
    • Bonus payments by the statutory health insurance funds
    • Home office in an apartment shared by spouses
    • Real estate tax reform: tax return obligations before the end of this year
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