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Private Clients
Child benefit for persons entitled to freedom of movement within the EU: Derived entitlement possible despite lack of gainful employment (Düsseldorf Finance Court 9 K 1192/23)
FG Münster 15.1.2025 (13 K 26/23): Klage rumänischer Mutter auf Kindergeld abgewiesen – BFH-Revision möglich
Rental value of a retirement flat: Special edition
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
Important Information for Clients: First Quarter of 2026
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
Federal Ministry of Finance – Distinction between maintenance expenses, production costs and pre-acquisition production costs
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.
2025 Tax Return: More benefits for families and single parents
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.
Bahncard for business travel: When employers can cover the costs tax-free
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.
From January 2027: The Riester pension will be replaced
The new pension savings account is available to small and medium-sized business owners, freelancers and the self-employed.
New electric car subsidy from 2026
Many clients were therefore faced with the question of whether switching to electric mobility still made financial sense.
Is a data processing agreement (DPA) required under the GDPR?
An AV contract with a tax adviser – necessary or not? This question keeps cropping up, particularly when it comes to payroll accounting.
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