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.

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.

From 1 January 2027, the transition period for e-invoicing will come to an end for many businesses.

The correct allocation of the tax-accounting purchase price determines the amount of depreciation (AfA).

An AV contract with a tax adviser – necessary or not? This question keeps cropping up, particularly when it comes to payroll accounting.

A SEPA direct debit mandate with the tax office ensures that tax payments are made on time and helps avoid unnecessary late payment penalties.