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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.
7 hours ago5 min read
Taxes in the real estate industry: What companies should pay attention to
Various issues relating to income tax, VAT and business rates may arise as early as the planning, implementation and execution stages of property projects.
7 hours ago1 min read
Many companies underestimate the mandatory e-invoicing requirement from 2027 onwards.
From 1 January 2027, the transition period for e-invoicing will come to an end for many businesses.
7 hours ago2 min read
Purchase price allocation for real estate
The correct allocation of the tax-accounting purchase price determines the amount of depreciation (AfA).
8 hours ago2 min read
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.
8 hours ago2 min read
SEPA Direct Debit with the tax office: Setting it up securely and cancelling it in a legally compliant manner
A SEPA direct debit mandate with the tax office ensures that tax payments are made on time and helps avoid unnecessary late payment penalties.
8 hours ago2 min read
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