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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
- Special information on special topics
- 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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