Adopted legislative amendments and other reform projects

• Reporting obligations under the Income Tax Information Act.
• Secondary Credit Market Promotion Act - wage tax deduction features (ELStAM) for contributions to private compulsory health and long-term care insurance.
• Economic Identification Number Ordinance.
• Fourth Bureaucracy Relief Act (BEG IV) - retention periods, transaction matrix for transfer pricing documentation (BMF) .
• Act to extend the tariff reduction for income from agriculture and forestry.
• Annual Tax Act 2024 (JStG 2024) - photovoltaic systems, e-balance sheet, construction withholding tax.
• Tax Reform Act (SteFeG) - income tax rates 2025 and 2026, child benefit and child allowances.
• Law for an immediate tax investment program ("investment booster") - declining balance depreciation, electric vehicles, corporate tax rates, research allowance.
• Minimum wage and mini-jobs - implementation of the Minimum Wage Commission's proposals
• Seventh ordinance amending tax ordinances - including land of subordinate value, purchase price allocation, depreciation according to shorter useful life.
• Minimum Tax Adjustment Act (MinStAnpG ) - adjustment to OECD administrative guidelines, deferred taxes, license barrier, bureaucracy reduction.
• Act implementing the CSRD Directive - omnibus relief package, reduction of reporting obligations and postponement of sustainability reporting.
• Act amending the Supply Chain Due Diligence Act.
• Second Company Pension Strengthening Act - company pension scheme for low earners.
• Tax Amendment Act 2025 (StÄndG 2025) - Exercise leaders and volunteers, distance allowance, mobility bonus, catering sales, non-profit status.
• Location Promotion Act (StoFöG) - Improvement of financing conditions for companies and facilitation of investments in venture capital.
• Labor Market Strengthening Act - tax-free "active pension", overtime bonuses, top-up bonuses for part-time employees.
• Legislation in the 21st legislative period
  Tax law changes provided for in the coalition agreement
  ‍
  
  • for companies:
    Reduction in electricity tax and grid fees, corporation tax liability for all newly founded companies, self-assessment of corporations and partnerships, mandatory cash registers above a certain turnover threshold, abolition of the receipt requirement, increase in the minimum trade tax rate, combating the transfer of sham registered offices to so-called trade tax havens;
  
  
  • for employees:
    Introduction of a working day allowance, creation of tax incentives for trade union membership;
  
  
  • for families:
    Alignment of the relief effect of child benefit and child allowances, tax relief for single parents, introduction of a retirement savings account for children (so-called "early start pension" );
  
  
  • In addition:
    tax-deductibility of energy-efficient building renovations, reduction in bureaucracy.

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Digitization

• Digitalization and automation of processes in the company.
• Retention obligations, e-mails as commercial or business letters.
• E-invoicing and reporting obligations in accounting.
• E-balance sheet - current developments, implementation in practice, taxonomies 6.8 and 6.9, FAQ.
• VAT in the Digital Age.

Current case law and pronouncements

et al.

• Intangible (digital) assets in the commercial and tax balance sheet, costs of customizing.
• Property, plant and equipment - GWG and collective items, declining balance depreciation, investment deduction and special depreciation in accordance with § 7g EStG, excessive acquisition costs.
• Land - land and land, buildings, outdoor facilities, operating equipment, production costs, acquisition costs, declining balance depreciation and special depreciation for new rental apartment buildings, subsequent production costs due to expansion and significant improvement, production costs close to acquisition, maintenance costs for repair and modernization, special features for listed buildings.
• Differentiation between fixed and current assets.
• Creation and transfer of reserves in accordance with § 6b EStG.
• Financial assets - investments in corporations and partnerships.
• Current asset receivables - disputed receivables, maintenance reserve in accordance with the WEG.
• Realization principle - Advance payments received and made, commission claims from insurance agents, signing fees.
• Company car taxation - rebuttal of prima facie evidence for private use, logbook method, journeys between home and business premises.
• News on non-deductible business expenses - partial deduction ban in accordance with Section 3c (2) EStG, representation, fines and conditions, interest on back payments and refunds for corporation tax and trade tax.
• Revenue surplus statement (annex EÜR 2025).
• Change from inventory comparison to revenue surplus accounting and vice versa.

Current information on provisions and liabilities

et al.

• Provisions due to contractual and public-law obligations - admissibility of a follow-up audit, retention of business records, maintenance and servicing, demolition / dismantling and substance preservation obligations, capitalization of corresponding claims .
• Provisions for onerous contracts.
• Pension provisions, discounting in the commercial and tax balance sheets.
• Adjustment of the discount rates under commercial and tax law.

Value added tax

• Current national and international case law.
• Mandatory e-invoicing in Germany.
• E-invoicing decided at European level (VAT in the digital age).
• The future of the series business.
• Reverse charge procedure.
• OSS taxation procedure; EU plans to expand the special taxation procedure.

Wage tax

• Net wage optimization through salary conversion.
• ABC of tax-free and non-contributory salary components.
• Fiction of accrual for the shareholder-managing director.
• Employee share ownership vs. securing company succession.
• Company car taxation - 1% rule, logbook method, benefit reductions, ban on private use.
• Employee farewell.
• Company pension scheme - reduced taxation of capital payments.
• The latest news on tax-related travel expense law - first place of work and external activity, commuting allowance, double housekeeping, own household for unmarried persons, business trips with a private car.
• Relocation costs,training costs.

Trade tax

• Including current case law on additions and reductions.
• Extended property reduction, ancillary activities that are detrimental to reduction and ancillary activities that are not detrimental to reduction.

Corporate income tax incl. international income

• Among other things, current information on investment income and the sale of shares - free float and box privilege.
• Loss deduction (Section 8c KStG), loss carryforward tied to continuation (Section 8d KStG).
• Income tax group.
• News on hidden profit distributions and hidden contributions.

Business income tax

• Current case law and administrative decrees, including the latest on the taxation of shareholders and partners.
• New case law on flat-rate withholding tax -Share disposal losses, interest-free purchase price deferral.
• Partial transfers of business and private assets.
• Sale of shares in accordance with § 17 EStG - reversal loss through contribution to the capital reserve for the purpose of debt repayment (cash circle).
• Disposal costs on sale of business and shares.