News and information

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

An AV contract with a tax advisor—necessary or not? This question comes up time and again, especially when it comes to payroll processing.

As of January 1, 2027, the transition period for e-billing will end for many companies.

How Individuals and Businesses can Benefit.

The new retirement savings account is now available for small and medium-sized businesses, freelancers, and the self-employed.

Business succession with a reduced tax burden is possible—but tax exemption rules, usufruct, and foundations also pose risks for companies and their successors.

Whether in the housing industry, real estate development, or brokerage: By properly classifying investments, projects, or transactions for tax purposes early on, you can avoid risks and take advantage of tax planning opportunities.

The Federal Fiscal Court has expressed doubts regarding the double land transfer tax on share deals. For companies, issues related to reporting and deadlines may now become more important.

Whether it's a train ticket or a rail pass: Special tax rules apply to business travel by train. Here's what you need to know as an employer or employee.

New tax allowances, higher child benefits and more deductibility of childcare costs: Families will benefit noticeably from important legal changes in 2025.

The Federal Ministry of Finance (BMF) has comprehensively revised the tax treatment of building repair and modernization measures in a letter dated January 26, 2026. This letter replaces the previous administrative guidelines.
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HCSM Tax Consulting has qualified for the Handelsblatt ranking 2025.

We would like to inform you about some recent changes to payroll accounting for the year 2026. At the same time, we would like to remind you of some existing regulations that may have been forgotten.

Under current legislation, the applicable depreciation rules and the planned reduction in corporate tax for 2028 are expected to offer a favorable investment window.

Sevdesk is cloud-based accounting software that combines invoices, quotes, and accounting in one central platform.

Odoo combines many business processes such as accounting, sales, e-commerce, warehouse management, and project management in a single platform.

The article deals with wording for a notarized real estate purchase agreement in order to avoid a condition precedent affecting the validity of the option for sales tax.

HCSM consistently digitizes taxes and finances: encrypted Datafant cloud storage, standardized software, reduced accounting costs.

Royalties paid to controlling managing directors of limited liability companies are only taxable upon receipt. The deemed receipt rule does not apply to non-passive, fixed royalties.

The costs of a small aircraft used exclusively for business purposes may be deductible as business expenses.

The transfer of a property within 10 years of acquisition is considered a private sale for tax purposes if the buyer assumes debts.

BFH ruling on hair root transplants: VAT-exempt for treatment purposes despite cosmetic follow-up treatment?

For rented vacation properties, the tax office requires detailed information on rental days, vacancy days, and days of personal use.

Many parents decide to send their children to private school despite the costs and wonder how school fees affect their taxes.

Profits from the sale of a co-entrepreneurial share are considered business income.

BFH ruling: Is input tax deduction possible for the supply of PV electricity in a rented house? Court rules in favor of landlords – electricity is an independent service despite the tenancy agreement.

In the case of commercial leasing of buildings for use as refugee accommodation, a reduced useful life of ten years is not to be assumed.

Paying funeral costs in advance during your lifetime – tax deductible? The Münster Fiscal Court says no.

BFH expands the possibilities for harmless use in the housing industry.

FG Münster 15.1.2025 (13 K 26/23): Romanian mother's claim for child benefit dismissed – BFH appeal possible

The Cologne Finance Court examined whether a special depreciation allowance for new rental housing construction is possible in the case of demolition and new construction at the same location.

FG Münster 15.1.2025 (13 K 26/23): Romanian mother's claim for child benefit dismissed – appeal to the Federal Fiscal Court possible

Those who work independently as artists or journalists are covered by pension, health, and long-term care insurance through the artists' social insurance scheme.

Shares used as collateral are attributed to the collateral taker for tax purposes, even if voting rights remain unused.

Save tax when replacing your heating system or carrying out energy-efficient renovations: the work must be fully completed and the invoice paid in full.

According to a letter from the Federal Ministry of Finance, aid for Ukraine remains tax-privileged: donations, room and material assistance remain tax-free and eligible for sponsorship.

Profits from the sale of real estate remain tax-free if the owner has lived in the property themselves.

Early repayment penalties and processing fees incurred when repaying a bank loan may be deductible as income-related expenses for rental income.

Thuringian Fiscal Court denies professional drivers the overnight allowance for arrival and departure days without actual overnight stays in their trucks.

A data set that has been incorrectly imported into the ELSTER portal is not considered a correctable clerical error, but rather a content error if it is present at the time of transmission.

BFH: Riding lessons are generally considered leisure activities—accommodation and meals are taxed separately. Only work-related riding courses may be exempt from sales tax.

Legal costs incurred by a professional soldier in military disciplinary proceedings may be considered income-related expenses in income from employment if there is a risk of loss of income.

Private parking, ferry and toll costs do not reduce the monetary benefit from the 1% rule for company cars.

In the case of farm transfers, in addition to ancillary costs, the value of use of a retirement home may also be deductible as special expenses.