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Issue Content:

• Constitutionality of late payment penalties
• No more provisional tax assessment for the taxation of old-age pensions
• Relocation to set up a study – no deduction of income-related expenses
• Private investment income in the income tax return
• Reimbursement of foreign input tax amounts from so-called third countries (non-EU countries)
• Tax plans of the new coalition government

Issue Content:

• Solidarity surcharge not unconstitutional
• Early repayment penalty as income-related expenses for subletting
• Real estate transfer tax: Subsequent special requests when purchasing buildings still to be constructed
• Tax reduction for household-related services and craftsmen’s services
• Offsetting restriction for losses from tax deferral models not unconstitutional
• No special depreciation after demolition and new construction
• Reporting obligation for electronic cash registers

Issue Content:

Issue Content:

• Distribution of a special leasing payment for travel expenses
• Waiver of property tax due to reduction in income
• Current real estate transfer tax rates
• Inheritance tax: tax-free amount if the father waives statutory inheritance rights
• Destruction of business and accounting documents

Issue Content:

• Partial transfer of a property for consideration as a taxable sale transaction within the meaning of Section 23 EStG?
• Deadline for annual social security notifications: February 15
• Completion of an energy measure in installments
• Proof of medical expenses as an extraordinary burden
• Wage tax certificates 2024
• Permanent deadline extension for advance VAT payments 2025
• Reduced-price transfer of an apartment
• Income tax reduction for 2024 to 2026

Issue Content:

Issue Content:

• Electronic invoices become mandatory
• Company events: Flat-rate taxation and group of participantsBequest in connection with “Berlin will”
• Determining the customary local rent for rental income
• Double household management in cases of relocation – living in the parental home
• Expenses for pre-implantation diagnostics and artificial insemination<
• Growth Opportunities Act: Degressive depreciation for new residential buildings?
• Transmission of information on foreign bank accounts
• Second home tax for dual household management
• Expenses for items of clothing for influencers
• Reimbursement of foreign input tax amounts from so-called third countries (non-EU countries)
• Tax reduction for household-related services and craftsmen’s services
• Decisions on the determination of property tax value
• Maintenance expenses: Low assets of the dependent person
• Sale of a car from discretionary business assets – constitutional complaint dismissed
• Annual Tax Act 2024: New mobility budget
• VAT rate for ancillary accommodation services
• No double housekeeping if main residence is near the place of employment
• Waiver of late payment penalties for “punctual” taxpayers

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 capital gains in the income tax return
• Input tax apportionment for mixed-use buildings
• Growth Opportunities Act passed

Issue Content:

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

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

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

Issue Content:

• Tax reduction for energy-related measures if a conditional usufruct is agreed
• Private sale transaction after property division
• Handyman services in an apartment provided free of charge
• Appropriate interest for shareholder accounts
• “Meals on wheels”: Expenses not an extraordinary burden
• Inheritance tax exemption of the “family home” for owner-occupation
• Investment amounts and special depreciation for small and medium-sized enterprises – observe investment deadlines

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

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

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

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

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

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

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