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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
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.
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.
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.
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