News and information

BMF hat mit Schreiben vom 26.01.2026 die steuerliche Behandlung von Instandsetzungs- und Modernisierungsmaßnahmen an Gebäuden umfassend neu gefasst. Das Schreiben ersetzt die bisherigen Verwaltungsanweisungen.

HCSM Tax Consulting has qualified for the Handelsblatt ranking 2025.

Wir möchten Sie über einige aktuelle Änderungen in der Lohnabrechnung für das Jahr 2026 informieren. Gleichzeitig erinnern wir an einige bestehende Regelungen, die möglichweise in Vergessenheit geraten sind.

Nach aktueller Rechtslage bieten die geltenden Abschreibungsregeln und die für 2028 vorgesehene Körperschaftsteuersenkung voraussichtlich ein günstiges Investitionszeitfenster.

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): Klage rumänischer Mutter auf Kindergeld abgewiesen – BFH-Revision möglich

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.