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The Federal Ministry of Finance's draft proposal calls for electronic cash registers for businesses with total sales of 100,000 euros or more, digital receipts, and stricter rules against cash register tampering.

The Federal Ministry of Finance’s draft proposes the use of electronic cash registers for businesses with a total turnover of 100,000 euros or more, digital receipts and stricter rules against cash register tampering.

FG Münster 15.1.2025 (13 K 26/23): Klage rumänischer Mutter auf Kindergeld abgewiesen – BFH-Revision möglich

The Munich Finance Court (FG) had to rule on whether, in the context of the long-term commercial letting of two buildings as refugee accommodation for a period of 10 years, a reduced useful life with an annual depreciation rate of 10 per cent was applicable, or whether the standard useful life of 50 years with an annual depreciation rate of 2 per cent should be assumed. The tax office assumed a useful life of 50 years.

In the transfer of an agricultural and forestry holding, the transferee often assumes a notarial obligation in rem to provide the previous owner with lifetime maintenance benefits of various kinds, e.g. by providing a retirement flat, including the costs of benefits in kind such as heating, water, electricity, maintenance costs, etc., depending on the exact terms of the contractual obligations undertaken by the transferee. In the present case, the transferee had claimed not o

Profits from the sale of a partnership interest are treated as income from business operations.

HCSM is systematically digitising tax and finance: encrypted Datafant cloud storage, standardised software, reduced accounting costs.

Der Beitrag behandelt Formulierungen für einen notariellen Grundstückskaufvertrag, um eine aufschiebend bedingte Wirksamkeit der Option zur Umsatzsteuer zu vermeiden.

HCSM Tax Consultancy is a registered Odoo accounting expert. Odoo is a modular software system for business management, or ERP for short. Odoo brings together many business processes – such as accounting, sales, e-commerce, stock management and project management – on a single platform.

Sevdesk, a cloud-based accounting software, brings together invoices, quotations and bookkeeping on a single central platform.

Under current legislation, the applicable depreciation rules and the corporation tax cut planned for 2028 are expected to provide a favourable window of opportunity for investment.

Please take your time to read through the following topics 1 through 11, and feel free to contact us if you have any questions. Our Process To ensure that you and your employees receive accurate and timely payroll statements, we ask that you provide the payroll documents by the 15th of the month. The location for storing the documents will now change. We are now using Datev Unternehmen online! Simple, clear, and efficient. 1. Our Path to Digital Collaboration – with Datev Unt

According to the *Handelsblatt*, nearly 30,000 tax advisers, tax consultancy firms, chartered accountants and audit firms were invited to take part in a survey as part of the study.

In a letter dated 26 January 2026, the Federal Ministry of Finance (BMF) comprehensively revised the tax treatment of repair and modernisation work on buildings. This letter replaces the previous administrative instructions.

Ab dem Steuerjahr 2025 treten mehrere steuerliche Neuerungen in Kraft, die insbesondere Familien entlasten sollen. Höhere Freibeträge, verbesserte Absetzbarkeit von Betreuungskosten und präzisere Regelungen bei Unterhaltszahlungen machen eine sorgfältige Steuerplanung lohnenswert.

A BahnCard can be provided tax-free - even with private use - if the expected savings on business travel exceed its cost. The key: assess the business interest upfront and document it properly.

Various issues relating to income tax, VAT and business rates may arise as early as the planning, implementation and execution stages of property projects.

It is possible to arrange business succession with a reduced tax burden – yet tax exemption rules, usufruct and trusts also harbour risks for businesses and their successors.

The new pension savings account is available to small and medium-sized business owners, freelancers and the self-employed.

Many clients were therefore faced with the question of whether switching to electric mobility still made financial sense.