Ac­qui­si­ti­on or pro­duc­tion cos­ts are ge­ne­ral­ly amor­ti­sed over the useful life of the as­set, while main­ten­an­ce ex­pen­ses are ful­ly tax-de­duc­ti­ble in the year they are in­cur­red. This fact sheet ex­plains how you can dif­fe­ren­tia­te bet­ween ac­qui­si­ti­on or pro­duc­tion cos­ts and main­ten­an­ce cos­ts and what you need to bear in mind.

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Ex­pen­ses that are un­avo­ida­ble and ex­tra­or­di­na­ry (e.g. me­di­cal ex­pen­ses) can be re­co­g­nis­ed as ex­tra­or­di­na­ry ex­pen­ses for tax pur­po­ses. You can find out which cos­ts can be re­co­g­nis­ed and how much here.

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Is your in­co­me tax re­turn due? Prepa­re for our next ap­point­ment by gathe­ring all the ne­ces­sa­ry do­cu­ments with this checklist. 

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In a Ber­lin will, the spou­ses draw up a joint will, ap­point each other as heirs and sti­pu­la­te that the es­tate should pass to the child­ren af­ter the de­ath of the se­cond de­cea­sed. In this in­for­ma­ti­on sheet, you will learn ever­y­thing you need to know about dra­wing up a Ber­lin will and about pri­or and sub­se­quent in­he­ri­tance – with many prac­ti­cal examples!

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Sin­ce 2005, pen­si­on in­co­me has also been par­ti­al­ly taxa­ble. Be­cau­se their pen­si­on ex­ceeds the ba­sic tax-free al­lo­wan­ce, more and more pen­sio­ners have had to sub­mit an in­co­me tax re­turn sin­ce then. The in­for­ma­ti­on sheet ex­plains the com­pli­ca­ted cal­cu­la­ti­on and pro­tects you from high ad­di­tio­nal tax claims.

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The path from the tax re­turn th­rough pos­si­ble ob­jec­tion and court pro­cee­dings to the tax as­sess­ment and coll­ec­tion: Here you will find the ti­me­ta­ble and all aspects that you should con­sider in the in­di­vi­du­al phases.

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Alt­hough same-sex part­ner­ships have now ar­ri­ved at the cent­re of so­cie­ty, the­re are still spe­cial tax con­side­ra­ti­ons. Here you will find all the im­portant in­for­ma­ti­on for your tax questions.

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Busi­nesses have been ob­li­ged to use the ELSTER pro­ce­du­re for ye­ars. The pro­ce­du­re is also be­co­ming in­cre­asing­ly po­pu­lar for pri­va­te tax re­turns. This in­for­ma­ti­on sheet gui­des you th­rough the com­pli­ca­ted re­gis­tra­ti­on pro­cess and ex­plains all the re­gu­la­ti­ons you need to observe.

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What is the le­gal or­der of suc­ces­si­on? What re­qui­re­ments must be met when dra­wing up a will? What is a le­ga­cy? When is in­he­ri­tance tax due? What is the com­pul­so­ry por­ti­on and who is en­tit­led to it? You will find ans­wers to the­se and many other ques­ti­ons in this in­for­ma­ti­on sheet – with many prac­ti­cal examples.

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Ex­emp­ti­on re­gu­la­ti­ons, tax bra­ckets, tax-free amounts: Ger­man in­he­ri­tance and gift tax law is com­pli­ca­ted. This fact sheet will help you to keep track of things and find out what struc­tu­ring op­ti­ons you have to ma­xi­mi­se your tax benefits.

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Fa­mi­lies with child­ren are sup­port­ed on many le­vels in Ger­ma­ny: The­se in­clude child be­ne­fit, tax-free al­lo­wan­ces, pa­ren­tal al­lo­wan­ce and the tax de­duc­tion for child­ca­re cos­ts. This fact sheet pro­vi­des you with the in­for­ma­ti­on you need to make ef­fec­ti­ve use of the­se benefits.

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„Sta­tu­to­ry or pri­va­te?“ Un­der tax law, you can off­set many of your he­alth­ca­re ex­pen­ses in full or in part against your in­co­me tax. This fact sheet ex­plains how you can op­ti­mi­se your he­alth ex­pen­ses in your tax return.

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The tax aut­ho­ri­ties sub­si­di­se house­hold-re­la­ted ser­vices and han­dy­man ser­vices with a tax bo­nus. The in­for­ma­ti­on sheet cle­ar­ly shows you the pos­si­bi­li­ties, but also the li­mits of this subsidy.

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Af­ter a tur­bu­lent de­ba­te, the Hea­ting Act has fi­nal­ly pas­sed the Bun­des­rat and will come into force on 1 Ja­nu­ary 2024. In this fact sheet, the ho­meow­ners among your cli­ents in par­ti­cu­lar will find out what the new re­gu­la­ti­ons look like and what ac­tion pro­per­ty ow­ners need to take.

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The in­fla­ti­on ad­jus­t­ment bo­nus en­ables em­ploy­ers to make a tax and so­cial se­cu­ri­ty-free pay­ment to em­ployees of up to a ma­xi­mum of 3,000 €. In this in­for­ma­ti­on sheet, you will find out which re­qui­re­ments must be met for the tax-free pay­ment of the bo­nus and which spe­cial fea­tures must be observed.

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Em­ploy­ers and em­ployees can save mo­ney with a job ti­cket and the new­ly in­tro­du­ced Deutsch­land­ti­cket. This fact sheet tells you ever­y­thing you need to know about the tax and so­cial se­cu­ri­ty-free use of a job ticket!

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In prac­ti­ce, it of­ten hap­pens that a tax as­sess­ment no­ti­ce is­sued is in­cor­rect. The Ger­man Fis­cal Code pro­vi­des for va­rious op­ti­ons to bring about an amend­ment. This in­for­ma­ti­on sheet ex­plains what the­se op­ti­ons are and what you need to bear in mind.

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Cryp­to­cur­ren­ci­es, such as Bit­co­in, now have a histo­ry of ups­wings and downs­wings span­ning more than ten ye­ars. But what are cryp­to­cur­ren­ci­es any­way and how can they be ca­te­go­ri­sed for tax pur­po­ses in Ger­ma­ny? This facts­heet will give you the answers!

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The Plat­form Tax Trans­pa­ren­cy Act (PSt­TG) was pas­sed to im­ple­ment the „DAC 7“ di­rec­ti­ve. This law pro­vi­des for tax re­port­ing ob­li­ga­ti­ons for the ope­ra­tors of di­gi­tal plat­forms. The­re may also be tax con­se­quen­ces for sel­lers on the­se plat­forms. This in­for­ma­ti­on sheet will pro­vi­de you with com­pre­hen­si­ve in­for­ma­ti­on on the PStTG!

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You don’t have to be an en­tre­pre­neur for the tax of­fice to cla­im tax from you on sa­les. This is why the­re is the con­s­truct of „pri­va­te sa­les tran­sac­tions“. This in­for­ma­ti­on sheet ex­plains which sa­les fall un­der this ca­te­go­ry and what you need to bear in mind and what is re­com­men­ded with re­gard to tax.

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If spou­ses go their se­pa­ra­te ways, it is not only the main­ten­an­ce and cus­t­ody of the child­ren that need to be sett­led, but also the tax con­se­quen­ces of a di­vorce. The in­for­ma­ti­on sheet ex­plains the tax plan­ning op­ti­ons, e.g. how you can op­ti­mi­se the equa­li­sa­ti­on of ac­crued gains or re­co­g­ni­se main­ten­an­ce payments.

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Ex­emp­ti­on re­gu­la­ti­ons, tax bra­ckets, tax-free amounts: Ger­man in­he­ri­tance and gift tax law is com­pli­ca­ted. This fact sheet will help you to keep track of things and find out what struc­tu­ring op­ti­ons you have to ma­xi­mi­se your tax benefits.

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In ad­di­ti­on to in­co­me-re­la­ted ex­pen­ses, spe­cial ex­pen­ses are an­o­ther ma­jor item that you can cla­im in your in­co­me tax re­turn. This fact sheet pro­vi­des you with in­for­ma­ti­on on the op­ti­ons and li­mits for de­duc­ting spe­cial expenses.

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Tax law also pro­vi­des for va­rious tax re­li­ef for tax­pay­ers in 2023. This in­for­ma­ti­on sheet tells you what you need to pay at­ten­ti­on to now!

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As­so­cia­ti­ons are at the cent­re of so­cial life in Ger­ma­ny, which is why many are clas­si­fied as non-pro­fit or­ga­ni­sa­ti­ons and en­joy tax be­ne­fits. We have sum­ma­ri­sed the most im­portant points for you so that you can make the most of the­se for your association.

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Fa­voura­ble con­di­ti­ons are com­mon for con­tracts with re­la­ti­ves – af­ter all, it stays in the fa­mi­ly. As this of­ten re­sults in tax ad­van­ta­ges, the tax aut­ho­ri­ties keep a keen eye on the­se con­tracts! With the help of this in­for­ma­ti­on sheet, you can make the most of your op­ti­ons and mi­ni­mi­se your risks.

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The fun­ded pen­si­on sche­me (or more sim­ply: Ries­ter pen­si­on) also of­fers the op­por­tu­ni­ty to ob­tain sta­te sub­si­dies for fi­nan­cing pro­per­ty or per­ma­nent re­si­den­ti­al rights. Find out about your op­ti­ons with this in­for­ma­ti­on sheet!

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Even tem­po­ra­ry em­ploy­ment in an­o­ther EU or EEA coun­try or Switz­er­land re­qui­res an A1 cer­ti­fi­ca­te – is­sued upon no­ti­fi­ca­ti­on by the em­ploy­er – as pro­of that the em­ployee is ex­empt from the so­cial se­cu­ri­ty pro­vi­si­ons ap­pli­ca­ble at the place of em­ploy­ment. You can find all the de­tails in this in­for­ma­ti­on sheet.

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How long can em­ployees work each day? And weekly? Are on-call du­ties working time? When should breaks be ta­ken and for how long? You can find the ans­wers to the­se and many other ques­ti­ons about working hours here.

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Are you one of the lu­cky ones who work from home? Have you set up a se­pa­ra­te room as your work­place? This fact sheet ex­plains whe­ther and to what ext­ent you can de­duct the cos­ts for this from your taxes.

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Em­ploy­ing stu­dents and pu­pils is com­mon prac­ti­ce in many com­pa­nies, but spe­cial ru­les must be ob­ser­ved with re­gard to pay­roll tax, so­cial se­cu­ri­ty and la­bour law. This fact sheet sum­ma­ri­ses the im­portant facts. 

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Sin­ce 2005, pen­si­on in­co­me has also been par­ti­al­ly taxa­ble. Be­cau­se their pen­si­on ex­ceeds the ba­sic tax-free al­lo­wan­ce, more and more pen­sio­ners have had to sub­mit an in­co­me tax re­turn sin­ce then. The in­for­ma­ti­on sheet ex­plains the com­pli­ca­ted cal­cu­la­ti­on and pro­tects you from high ad­di­tio­nal tax claims. 

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Edu­ca­ti­on is not an in­ex­pen­si­ve com­mo­di­ty, and as many pro­fes­si­ons no­wa­days re­qui­re on­go­ing trai­ning, re­cur­ring cos­ts are of­ten in­cur­red. You can find out how to cla­im your edu­ca­ti­on and trai­ning cos­ts for in­co­me tax pur­po­ses here. 

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Short-time working, con­tin­ued pay­ment of wa­ges, qua­ran­ti­ne: a vi­rus epi­de­mic does not stop at com­pa­nies! This in­for­ma­ti­on sheet shows you what you need to be awa­re of now.

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Today’s world of work re­qui­res em­ployees to be high­ly mo­bi­le, so it is not un­com­mon to have a se­cond home clo­se to work. You can find out which cos­ts you can cla­im in your tax re­turn in this in­for­ma­ti­on sheet.

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How can re­fu­gees be em­ploy­ed in your own com­pa­ny? What needs to be con­side­red and what is the pro­ce­du­re? You will find ever­y­thing you need to know in this in­for­ma­ti­on sheet.

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A miss­ing or ina­de­qua­te­ly main­tai­ned log­book is one of the most com­mon de­fi­ci­en­ci­es cri­ti­cis­ed by com­pa­ny au­di­tors. Don’t give them a chan­ce! Here you will find all the facts about the log­book, sup­ple­men­ted by many checklists.

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Small gifts keep fri­end­ships ali­ve, even if they are of a busi­ness na­tu­re. But what do you need to bear in mind for tax pur­po­ses if you want to give busi­ness part­ners or em­ployees gifts or pro­vi­de them with food and drink? In this fact sheet, you will find all the ans­wers and many struc­tu­ring options.

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In ad­di­ti­on to the „pay pa­cket“, em­ploy­ers are in­cre­asing­ly using be­ne­fits in kind to of­fer em­ployees ad­di­tio­nal in­cen­ti­ves. Used as a „sala­ry in­crease“, this can re­du­ce your tax and so­cial se­cu­ri­ty con­tri­bu­ti­on bur­den. Find out how you can uti­li­se this op­por­tu­ni­ty here!

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Working from home is on the rise. But what about data pro­tec­tion, le­gal prin­ci­ples and tax be­ne­fits, for ex­am­p­le? This fact sheet ex­plains what you as an em­ploy­er or em­ployee should be awa­re of when working from home.

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The di­stinc­tion bet­ween the re­du­ced rate and the stan­dard rate al­ways rai­ses ques­ti­ons when it co­mes to VAT. The dif­fe­ren­tia­ti­on is of­ten dif­fi­cult, espe­ci­al­ly for ho­tel ser­vices. So that you do not lose the over­view, you will find the facts cle­ar­ly ex­plai­ned here.

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Small gifts main­tain fri­end­ships, lar­ge gifts re­du­ce pro­fits – or do they? Use this fact sheet to find out what op­ti­ons and li­mits the­re are for ta­king in­cen­ti­ves into ac­count for tax purposes!

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The in­fla­ti­on ad­jus­t­ment bo­nus en­ables em­ploy­ers to make a tax and so­cial se­cu­ri­ty-free pay­ment to em­ployees of up to a ma­xi­mum of 3,000 €. In this in­for­ma­ti­on sheet, you will find out which re­qui­re­ments must be met for the tax-free pay­ment of the bo­nus and which spe­cial fea­tures must be observed.

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Em­ploy­ers and em­ployees can save mo­ney with a job ti­cket and the new­ly in­tro­du­ced Deutsch­land­ti­cket. This fact sheet tells you ever­y­thing you need to know about the tax and so­cial se­cu­ri­ty-free use of a job ticket!

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The in­tro­duc­tion of short-time working and the pay­ment of short-time working al­lo­wan­ce can re­li­e­ve the bur­den on com­pa­nies that would other­wi­se have to make red­un­dan­ci­es or clo­se com­ple­te­ly. This in­for­ma­ti­on sheet shows you what you as an em­ploy­er need to bear in mind with re­gard to short-time working and short-time allowance.

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As a rule, it is bet­ter to have more net from gross in ad­van­ce than to only get back over­paid ta­xes a year la­ter. Here you can find out which tax class com­bi­na­ti­ons are pos­si­ble and which choice is the most fa­voura­ble for you.

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The sta­tu­to­ry mi­ni­mum wage rai­ses many ques­ti­ons, among others: How do I cal­cu­la­te an hour­ly wage for pie­ce­work? Who re­cei­ves the mi­ni­mum wage? What ex­cep­ti­ons exist? And do I have to mo­ni­tor my ser­vice pro­vi­ders? You can find the ans­wers here.

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The world of work would be un­thinkable wi­t­hout mar­gi­nal­ly em­ploy­ed and sea­so­nal tem­po­ra­ry workers. Ho­we­ver, the­re are many spe­cial fea­tures to con­sider with the­se forms of em­ploy­ment: Keep an over­view with the help of this in­for­ma­ti­on sheet!

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Gi­ving your own em­ployees a sta­ke in your com­pa­ny is ad­van­ta­ge­ous in se­ve­ral re­spects: it in­crea­ses the sen­se of be­lon­ging in the work­force and is also good for non-wage la­bour cos­ts thanks to the pos­si­ble ex­emp­ti­on from tax and so­cial se­cu­ri­ty con­tri­bu­ti­ons. Find out more here.

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When so­meone goes on a busi­ness trip, they have a lot to say – in­clu­ding about the com­pli­ca­ted re­gu­la­ti­ons in tax law on how to cla­im tax-re­du­cing tra­vel ex­pen­ses. This fact sheet will enable you to make the most of the­se opportunities.

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If self-em­ploy­ed per­sons only work for one cli­ent, the sword of Dam­o­cles of bo­gus self-em­ploy­ment al­ways hangs over both con­trac­tu­al part­ners. Play it safe and find out about the con­se­quen­ces un­der tax and so­cial se­cu­ri­ty law.

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What so­cial insu­rance sche­mes are the­re, what cha­rac­te­ri­ses them in de­tail, who is lia­ble for so­cial insu­rance, how can con­tri­bu­ti­ons be clai­med for tax pur­po­ses and why is this an im­portant to­pic for em­ployees and en­tre­pre­neurs ali­ke? This fact sheet pro­vi­des the answers.

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Tax law also pro­vi­des for va­rious tax re­li­ef for tax­pay­ers in 2023. This in­for­ma­ti­on sheet tells you what you need to pay at­ten­ti­on to now! 

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A hig­her net sala­ry is of cour­se al­ways app­re­cia­ted by em­ployees, but em­ploy­ers can also re­du­ce their so­cial se­cu­ri­ty bur­den by cle­ver­ly or­ga­ni­s­ing sala­ry be­ne­fits. Here you will find 22 pos­si­ble options.

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The law im­ple­men­ting Di­rec­ti­ve (EU) 2019/1152 came into force on 1 Au­gust 2022 and led to far-rea­ching ch­an­ges in the Ve­ri­fi­ca­ti­on Act. This is in­ten­ded to crea­te trans­pa­rent and pre­dic­ta­ble working con­di­ti­ons. As an em­ploy­er, you should de­fi­ni­te­ly be awa­re of the­se ch­an­ges, as vio­la­ti­ons can be pe­na­li­sed with hea­vy fines!

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„Hire and fire“ is not com­mon in Ger­ma­ny, so as an em­ployee you should take a very clo­se look at whe­ther ever­y­thing is le­gal when it co­mes to dis­mis­sals. This in­for­ma­ti­on sheet will give you an over­view of the points you should be awa­re of.

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Fa­voura­ble con­di­ti­ons are com­mon for con­tracts with re­la­ti­ves – af­ter all, it stays in the fa­mi­ly. The­re can also be tax ad­van­ta­ges, which is why the tax aut­ho­ri­ties keep a clo­se eye on the­se con­tracts! This in­for­ma­ti­on sheet will help you to re­co­g­ni­se your op­ti­ons, but also your risks.

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Ren­tal in­co­me is sui­ta­ble for achie­ving a se­cu­re and pre­dic­ta­ble re­turn over a long pe­ri­od of time. If you are a new land­lord loo­king to ge­ne­ra­te ren­tal in­co­me for the first time, this in­for­ma­ti­on sheet will tell you ever­y­thing you need to know about the spe­cial tax features.

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Ac­qui­si­ti­on or pro­duc­tion cos­ts are ge­ne­ral­ly amor­ti­sed over the useful life of the as­set, while main­ten­an­ce ex­pen­ses are ful­ly tax-de­duc­ti­ble in the year they are in­cur­red. This fact sheet ex­plains how you can dif­fe­ren­tia­te bet­ween ac­qui­si­ti­on or pro­duc­tion cos­ts and main­ten­an­ce cos­ts and what you need to bear in mind.

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To com­bat un­de­clared work in the con­s­truc­tion in­dus­try, the tax aut­ho­ri­ties have de­vi­sed the con­s­truc­tion wi­th­hol­ding tax so that cli­ents pay the tax be­fo­re con­s­truc­tion com­pa­nies are paid. Here you can find out what you should look out for.

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This fact sheet pro­vi­des you with in­for­ma­ti­on on all tax aspects from the in­vest­ment pha­se to the ch­an­ge of ow­ner­ship, so that you can take ad­van­ta­ge of all tax be­ne­fits for your ho­li­day pro­per­ty and avo­id di­s­ad­van­ta­ges at an ear­ly stage!

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In 2018, the Fe­de­ral Con­sti­tu­tio­nal Court ru­led that the va­lua­ti­on of pro­per­ties for pro­per­ty tax pur­po­ses using the stan­dar­di­sed as­ses­sed va­lue is un­con­sti­tu­tio­nal and ob­li­ged the le­gis­la­tor to re­or­ga­ni­se pro­per­ty tax. What has ch­an­ged with this new re­gu­la­ti­on com­pared to the pre­vious le­gal si­tua­ti­on and how is the new pro­per­ty tax cal­cu­la­ted? Find out more in this fact sheet!

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Pro­per­ty tax is a con­sidera­ble bur­den for pro­per­ty ow­ners, which is not ab­sor­bed when ren­ted pro­per­ties are va­cant. Use this in­for­ma­ti­on sheet to find out about your op­ti­ons for re­co­ve­ring pro­per­ty tax in such cases!

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The tax aut­ho­ri­ties sub­si­di­se house­hold-re­la­ted ser­vices and han­dy­man ser­vices with a tax bo­nus. The in­for­ma­ti­on sheet cle­ar­ly shows you the pos­si­bi­li­ties, but also the li­mits of this subsidy.

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Af­ter a tur­bu­lent de­ba­te, the Hea­ting Act has fi­nal­ly pas­sed the Fe­de­ral Coun­cil and will come into force on 1 Ja­nu­ary 2024. As a ho­meow­ner in par­ti­cu­lar, this in­for­ma­ti­on sheet will tell you what the new re­gu­la­ti­ons look like and what ac­tion you need to take.

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In many ca­ses, pro­per­ty ow­ners would like to trans­fer their pro­per­ty to their fu­ture heirs du­ring their life­time wi­t­hout gi­ving up the pre­vious ren­tal in­co­me. The us­u­fruct re­gu­la­ti­ons, which are scru­ti­ni­sed here, make this possible.

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Be­hind the in­no­cent-sound­ing term „hob­by“ lies a tax th­re­at that can fi­nal­ly trip up tax­pay­ers who are al­re­a­dy strugg­ling. You can find out what it is all about in this fact sheet.

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Sec­tion 7b EStG was in­tro­du­ced in Au­gust 2019, which en­ables the uti­li­sa­ti­on of spe­cial de­pre­cia­ti­on al­lo­wan­ces for the con­s­truc­tion of new ren­tal flats. This fact sheet ex­plains ever­y­thing you need to know about the new Sec­tion 7b EStG in a com­pact and clear way. So you too can be­ne­fit from the spe­cial de­pre­cia­ti­on allowances!

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Fa­voura­ble con­di­ti­ons are com­mon for con­tracts with re­la­ti­ves – af­ter all, it stays in the fa­mi­ly. As this of­ten re­sults in tax ad­van­ta­ges, the tax aut­ho­ri­ties keep a keen eye on the­se con­tracts! With the help of this in­for­ma­ti­on sheet, you can make the most of your op­ti­ons and mi­ni­mi­se your risks.

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The fun­ded pen­si­on sche­me (or more sim­ply: Ries­ter pen­si­on) also of­fers the op­por­tu­ni­ty to ob­tain sta­te sub­si­dies for fi­nan­cing pro­per­ty or per­ma­nent re­si­den­ti­al rights. Find out about your op­ti­ons with this in­for­ma­ti­on sheet!

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VAT law has many dod­ges and spe­cial re­gu­la­ti­ons for the sale of di­rect­ly con­su­ma­ble food. This leaf­let pro­vi­des you with a con­cise over­view so that you don’t lose track of things.

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In­com­ple­te in­voices re­gu­lar­ly lead to pro­blems with the tax aut­ho­ri­ties, both for the in­voice is­suer and the in­voice re­ci­pi­ent. This in­for­ma­ti­on sheet pro­vi­des you with all the re­le­vant in­for­ma­ti­on on crea­ting and che­cking invoices!

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When ac­qui­ring a me­di­cal prac­ti­ce with a li­cence from a sta­tu­to­ry he­alth insu­rance fund, the ques­ti­on ari­ses: Is this li­cence an in­tan­gi­ble as­set? Find out at an ear­ly stage so that you can con­sider this aspect be­fo­re the acquisition.

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The ne­ces­sa­ry do­cu­ments must be available at the la­test when a tax au­dit ta­kes a clo­se look at your busi­ness tran­sac­tions. This in­for­ma­ti­on sheet shows you when you can de­s­troy which do­cu­ments wi­t­hout ha­ving to fear any­thing du­ring a tax audit.

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To com­bat un­de­clared work in the con­s­truc­tion in­dus­try, the tax aut­ho­ri­ties have de­vi­sed the con­s­truc­tion wi­th­hol­ding tax so that cli­ents pay the tax be­fo­re con­s­truc­tion com­pa­nies are paid. Here you can find out what you should look out for.

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The path from the tax re­turn th­rough pos­si­ble ob­jec­tion and court pro­cee­dings to the tax as­sess­ment and coll­ec­tion: Here you will find the ti­me­ta­ble and all aspects that you should con­sider in the in­di­vi­du­al phases.

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When the tax of­fice an­noun­ces a tax au­dit, the­re are a few things you should bear in mind. Here you will find the ne­ces­sa­ry in­for­ma­ti­on with a check­list to en­su­re that the tax au­dit runs as smooth­ly as possible.

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On 1 Ja­nu­ary 2021, the UK ch­an­ged from an EU mem­ber sta­te to a third coun­try for VAT pur­po­ses. This fact sheet tells you ever­y­thing you need to know about VAT when sup­p­ly­ing goods, ser­vices and tra­ding with the UK.

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VAT for cross-bor­der de­li­veries is al­ways pro­ne to er­rors. This in­for­ma­ti­on sheet ex­plains what you should pay at­ten­ti­on to in your do­cu­men­ta­ti­on for de­li­veries wi­thin the EU.

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Here you can find out which do­cu­ments we need from you in or­der to take over your book­kee­ping and ac­coun­ting quick­ly and ef­fi­ci­ent­ly, and how the co­ope­ra­ti­on bet­ween you and us should ide­al­ly be organised.

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Short-time working, con­tin­ued pay­ment of wa­ges, qua­ran­ti­ne: a vi­rus epi­de­mic does not stop at com­pa­nies! This in­for­ma­ti­on sheet shows you what you need to be awa­re of now.

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Many com­pa­nies are fa­cing the end of their exis­tence due to the con­se­quen­ces of the co­ro­na cri­sis – the Ger­man go­vern­ment wants to coun­ter­act this with emer­gen­cy aid. In this fact sheet, you can find out which lo­ans and aid pro­gram­mes are available to you and how you can make the most of them!

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Due to the co­ro­na­vi­rus cri­sis, cur­rent tax pay­ments are a hea­vy bur­den for af­fec­ted com­pa­nies. The Ger­man go­vern­ment has the­r­e­fo­re ad­opted se­ve­ral tax me­a­su­res to re­du­ce this bur­den. Our fact sheet ex­plains the me­a­su­res and their requirements.

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Do you trade com­mer­ci­al­ly in used goods? Then this in­for­ma­ti­on on dif­fe­ren­ti­al ta­xa­ti­on is for you. Dif­fe­ren­ti­al ta­xa­ti­on al­lows you to mi­ni­mi­se the VAT di­s­ad­van­ta­ge you suf­fer com­pared to pri­va­te sellers.

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Today’s world of work re­qui­res em­ployees to be high­ly mo­bi­le, so it is not un­com­mon to have a se­cond home clo­se to work. You can find out which cos­ts you can cla­im in your tax re­turn in this in­for­ma­ti­on sheet.

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Two ye­ars af­ter the GDPR co­mes into force, its re­gu­la­ti­ons will take ef­fect. Fail­ure to com­ply can lead to high fi­nes. If you want to com­ply with the re­gu­la­ti­ons, de­pen­ding on the size of your com­pa­ny, you will need ple­nty of time in ad­van­ce. You can get star­ted with this in­for­ma­ti­on sheet.

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Are you re­a­dy for the elec­tro­nic trans­mis­si­on of your ba­lan­ce sheet? Find out whe­ther you are af­fec­ted by the trans­mis­si­on ob­li­ga­ti­on, what you have to trans­mit and which data struc­tu­re is pre­scri­bed. With a prac­ti­cal check­list for op­ti­mum preparation!

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As an en­tre­pre­neur, you are ob­li­ged to use the ELSTER pro­ce­du­re for your tax re­turns. This in­for­ma­ti­on sheet will gui­de you th­rough the com­pli­ca­ted re­gis­tra­ti­on pro­cess and ex­plain your obligations.

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In in­he­ri­tance tax law, the trans­fer of busi­ness as­sets is sub­ject to many con­ces­si­ons so that the con­tin­ued exis­tence of a com­pa­ny is not jeo­par­di­sed by an in­he­ri­tance. To help you keep track of this to­pic, we have sum­ma­ri­sed all the re­le­vant facts for you here.

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If you want to be­co­me self-em­ploy­ed, you should de­fi­ni­te­ly read this in­for­ma­ti­on sheet in pre­pa­ra­ti­on: It in­forms you about many im­portant to­pics, from the busi­ness plan to ca­pi­tal pro­cu­re­ment and sub­si­di­s­a­ti­on me­a­su­res to the ta­xa­ti­on of companies.

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Com­pa­ny ve­hic­les are of­ten also used pri­va­te­ly, whe­ther by you as an en­tre­pre­neur or by your em­ployees. You can find out how to pre­sent this for tax pur­po­ses here – with cal­cu­la­ti­on ex­amp­les and tips on what you should pay at­ten­ti­on to.

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A de­li­very nor­mal­ly be­co­mes ef­fec­ti­ve for tax pur­po­ses whe­re it be­g­ins. Ho­we­ver, this may not be the case wi­thin the EU, as a spe­cial mail or­der re­gu­la­ti­on ap­pli­es here. Find out more and find out what this is all about.

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A miss­ing or ina­de­qua­te­ly main­tai­ned log­book is one of the most com­mon de­fi­ci­en­ci­es cri­ti­cis­ed by com­pa­ny au­di­tors. Don’t give them a chan­ce! Here you will find all the facts about the log­book, sup­ple­men­ted by many checklists.

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An as­so­cia­ti­on is not al­ways the most sui­ta­ble le­gal form for non-pro­fit or­ga­ni­sa­ti­ons. Here you can find out when a gGmbH, a gUG (haf­tungs­be­schränkt) or a foun­da­ti­on is the bet­ter choice. You will also learn the ba­sics about the th­ree ty­pes of com­pa­ny mentioned.

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De­pre­cia­ti­on over se­ve­ral ye­ars does not make sen­se for many as­sets due to their low va­lue, which is why the le­gis­la­tor al­lows de­pre­cia­ti­on in a sin­gle year wi­thin nar­row li­mits. You can find out what op­ti­ons are available here.

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Small gifts keep fri­end­ships ali­ve, even if they are of a busi­ness na­tu­re. But what do you need to bear in mind for tax pur­po­ses if you want to give busi­ness part­ners or em­ployees gifts or pro­vi­de them with food and drink? In this fact sheet, you will find all the ans­wers and many struc­tu­ring options.

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The GmbH & Co. KG is par­ti­cu­lar­ly po­pu­lar with fa­mi­ly busi­nesses and smal­ler com­mer­cial en­ter­pri­ses. This in­for­ma­ti­on sheet pro­vi­des you with de­tail­ed in­for­ma­ti­on on all re­le­vant aspects of this le­gal form.

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What rights do you have as a ma­na­ging di­rec­tor? What ob­li­ga­ti­ons? And are you per­so­nal­ly lia­ble? Here you will find the ans­wers to many ques­ti­ons, cle­ar­ly de­scri­bed and sup­ple­men­ted with num­e­rous tips for your practice.

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The use of a hol­ding com­pa­ny can bring tax ad­van­ta­ges, but only un­der strict con­di­ti­ons. You can find out whe­ther a hol­ding struc­tu­re is also wort­hwhile for you in this fact sheet.

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Au­di­tors of­ten pay par­ti­cu­lar at­ten­ti­on to pen­si­on com­mit­ments and pen­si­ons paid du­ring a tax au­dit. To help you avo­id fal­ling into a trap here, we have com­pi­led the most im­portant facts about pen­si­on com­mit­ments for you in this fact sheet.

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Ever­y­thing has an end, and this also ap­pli­es to li­mi­t­ed lia­bi­li­ty com­pa­nies. You can find out here what steps need to be ta­ken in this case and what the re­gu­lar pro­cess is from the re­ason for dis­so­lu­ti­on to termination. 

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En­tre­pre­neurs have to pay for what plea­ses the tax aut­ho­ri­ties: More and more re­gu­la­ti­ons on di­gi­tal ac­coun­ting re­qui­re con­stant ad­jus­t­ments to soft­ware and busi­ness pro­ces­ses. Find out more about the tax aut­ho­ri­ties‘ la­test di­gi­tal coup: the GoBD.

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Working from home is on the rise. But what about data pro­tec­tion, le­gal prin­ci­ples and tax be­ne­fits, for ex­am­p­le? This fact sheet ex­plains what you as an em­ploy­er or em­ployee should be awa­re of when working from home.

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The di­stinc­tion bet­ween the re­du­ced rate and the stan­dard rate al­ways rai­ses ques­ti­ons when it co­mes to VAT. The dif­fe­ren­tia­ti­on is of­ten dif­fi­cult, espe­ci­al­ly for ho­tel ser­vices. So that you do not lose the over­view, you will find the facts cle­ar­ly ex­plai­ned here.

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Small gifts main­tain fri­end­ships, lar­ge gifts re­du­ce pro­fits – or do they? Use this fact sheet to find out what op­ti­ons and li­mits the­re are for ta­king in­cen­ti­ves into ac­count for tax purposes!

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In­sol­ven­cy re­pres­ents a si­gni­fi­cant break in en­tre­pre­neu­ri­al ac­ti­vi­ty, which also makes wa­ves from a tax per­spec­ti­ve. Find out here what you need to bear in mind and what op­ti­ons are available to you.

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Stock­ta­king is one of the most im­portant ba­ses for a meaningful va­lua­ti­on of a com­pa­ny, which is why we have sum­ma­ri­sed the most im­portant terms, in­ven­to­ry forms and pro­ce­du­res for you.

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Are you plan­ning a ma­jor purcha­se for your com­pa­ny? The in­vest­ment de­duc­tion opens up ef­fec­ti­ve struc­tu­ring op­ti­ons for you to in­fluence your tax bur­den! Here you will find all the im­portant in­for­ma­ti­on you need to weigh up the pros and cons.

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The law for an im­me­dia­te tax in­vest­ment pro­gram­me pro­vi­des im­portant im­pe­tus for streng­thening Ger­ma­ny as a busi­ness lo­ca­ti­on. The key points are a tem­po­ra­ry de­cli­ning ba­lan­ce de­pre­cia­ti­on and new sub­si­dies for elec­tro­mo­bi­li­ty. Use this fact sheet to find out about all the me­a­su­res in this in­vest­ment boos­ter programme!

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The pos­si­bi­li­ty of un­an­noun­ced cash re­gis­ter in­spec­tions and new tigh­tening of the cash re­gis­ter law are put­ting en­tre­pre­neurs un­der fur­ther stress. This leaf­let pro­vi­des you with the most im­portant prac­ti­cal in­for­ma­ti­on on purcha­sing cash re­gis­ters and the re­qui­re­ments for exis­ting cash re­gis­ters. So you re­main ca­pa­ble of acting.

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The small busi­ness re­gu­la­ti­on of­fers the pos­si­bi­li­ty of sim­pli­fy­ing the tax ob­li­ga­ti­ons in­vol­ved in set­ting up a busi­ness. If cer­tain tur­no­ver li­mits are not ex­cee­ded, this re­gu­la­ti­on en­ables an al­most com­ple­te ex­emp­ti­on from VAT ob­li­ga­ti­ons. This in­for­ma­ti­on sheet ex­plains how you can uti­li­se the small busi­ness re­gu­la­ti­on and the ad­van­ta­ges and di­s­ad­van­ta­ges of this regulation.

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The small busi­ness re­gu­la­ti­on of­fers the pos­si­bi­li­ty of sim­pli­fy­ing the tax ob­li­ga­ti­ons in­vol­ved in set­ting up a busi­ness. If cer­tain tur­no­ver li­mits are not ex­cee­ded, this re­gu­la­ti­on en­ables an al­most com­ple­te ex­emp­ti­on from VAT ob­li­ga­ti­ons. In this fact sheet, you will find out how you can use the small busi­ness re­gu­la­ti­on and what ad­van­ta­ges and di­s­ad­van­ta­ges this re­gu­la­ti­on of­fers – in­clu­ding all new re­gu­la­ti­ons from 2025!

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The se­cond Co­ro­na Tax As­sis­tance Act im­ple­ments the government’s eco­no­mic sti­mu­lus packa­ge and con­ta­ins many re­gu­la­ti­ons that are in­ten­ded to boost the eco­no­my again af­ter the co­ro­na cri­sis. This fact sheet shows you which re­gu­la­ti­ons are par­ti­cu­lar­ly im­portant for entrepreneurs.

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In prac­ti­ce, it of­ten hap­pens that a tax as­sess­ment no­ti­ce is­sued is in­cor­rect. The Ger­man Fis­cal Code pro­vi­des for va­rious op­ti­ons to bring about an amend­ment. This in­for­ma­ti­on sheet ex­plains what the­se op­ti­ons are and what you need to bear in mind.

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Cryp­to­cur­ren­ci­es, such as Bit­co­in, now have a histo­ry of ups­wings and downs­wings span­ning more than ten ye­ars. But what are cryp­to­cur­ren­ci­es any­way and how can they be ca­te­go­ri­sed for tax pur­po­ses in Ger­ma­ny? This facts­heet will give you the answers!

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The in­tro­duc­tion of short-time working and the pay­ment of short-time working al­lo­wan­ce can re­li­e­ve the bur­den on com­pa­nies that would other­wi­se have to make red­un­dan­ci­es or clo­se com­ple­te­ly. This in­for­ma­ti­on sheet shows you what you as an em­ploy­er need to bear in mind with re­gard to short-time working and short-time allowance.

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The le­gis­la­ti­ve pro­cess for the Cor­po­ra­te Tax Mo­der­ni­sa­ti­on Act (Kö­MoG) was fast-tra­cked so that the new re­gu­la­ti­ons will come into force on 1 Ja­nu­ary 2022. Among other things, the Kö­MoG re­gu­la­tes the cor­po­ra­ti­on tax op­ti­on for com­mer­cial part­ner­ships and part­ner­ship com­pa­nies. In this fact sheet, you will find out what you need to know about this op­ti­on mo­del and how you can im­ple­ment it in practice!

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Free­lan­ce ar­tists are also sub­ject to so­cial se­cu­ri­ty con­tri­bu­ti­ons, and if you re­gu­lar­ly hire ar­tists, you must also pay an employer’s con­tri­bu­ti­on for them. This over­view will ans­wer your ques­ti­ons about the ar­tists‘ so­cial insu­rance fund!

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The idea of the „simp­le coun­try life“ is ra­re­ly rea­li­stic – espe­ci­al­ly when it co­mes to tax. Count­less spe­cial ru­les make ta­xes in agri­cul­tu­re and fo­restry con­fu­sing. This fact sheet pro­vi­des you with a con­cise over­view of the key tax areas.

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Be­hind the in­no­cent-sound­ing term „hob­by“ lies a tax th­re­at that can fi­nal­ly trip up tax­pay­ers who are al­re­a­dy strugg­ling. You can find out what it is all about in this fact sheet.

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In or­der to coun­ter­act the ex­plo­ita­ti­on of in­ter­na­tio­nal tax ar­ran­ge­ments to re­du­ce the over­all tax bur­den, the­re is now a re­port­ing ob­li­ga­ti­on for cross-bor­der tax ar­ran­ge­ments. This in­for­ma­ti­on sheet ex­plains exact­ly what this in­vol­ves and what you need to look out for in or­der to avo­id brea­ching the re­port­ing ob­li­ga­ti­on and thus in­cur­ring high fines.

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Sin­ce 1 Ja­nu­ary 2025, elec­tro­nic re­cor­ding sys­tems must be re­por­ted to the tax of­fice in ac­cordance with Sec­tion 146a (4) AO. This in­for­ma­ti­on sheet pro­vi­des you with step-by-step in­s­truc­tions to make it easy to re­port cash re­gis­ters via the ELSTER portal.

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The Act on the Mo­der­ni­sa­ti­on of Part­ner­ship Law (Mo­PeG) co­mes into force on 1 Ja­nu­ary 2024. The share­hol­ders among your cli­ents can find out here what ch­an­ges and in­no­va­tions this re­form entails.

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We need a lot of in­for­ma­ti­on from you so that we can work out the most fa­voura­ble tax so­lu­ti­ons for you. This over­view will give you an idea of which do­cu­ments we need at what time and what they are used for.

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In re­cent ye­ars, the­re has been a lot of mo­ve­ment in the area of cash ma­nage­ment, the re­qui­re­ments of the tax aut­ho­ri­ties have been ch­an­ged se­ve­ral times to the di­s­ad­van­ta­ge of tax­pay­ers. Here you can find out ever­y­thing you need to know on the sub­ject, in­clu­ding what is be­hind cash re­gis­ter in­spec­tions and cash re­gis­ter se­cu­ri­ty regulations.

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The di­gi­tal VAT packa­ge will re­sult in fun­da­men­tal ch­an­ges to VAT law from 1 July 2021. Among other things, it in­cludes a new pro­ce­du­re for the pay­ment of for­eign VAT: the One-Stop-Shop (OSS). Here you will find ever­y­thing you need to know about the new re­gu­la­ti­ons on the OSS procedure.

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If you feed so­lar power into the pu­blic grid, you are also con­side­red an „en­er­gy com­pa­ny“ – with all the tax im­pli­ca­ti­ons that this ent­ails. Keep track of your ob­li­ga­ti­ons with this in­for­ma­ti­on sheet.

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The EU VAT re­form is co­ming – the first ch­an­ges are al­re­a­dy in force! All com­pa­nies that move goods wi­thin the EU are af­fec­ted by the ch­an­ges and must im­ple­ment them from 1 Ja­nu­ary 2020. Find out all you need to know and stay on top of things with the help of our fact sheet!

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A chain tran­sac­tion exists if se­ve­ral com­pa­nies con­clude sup­p­ly tran­sac­tions for the same item and this item is dis­patched di­rect­ly from the first com­pa­ny to the last cus­to­mer. This in­for­ma­ti­on sheet sup­ports you in ma­king the cor­rect as­sess­ment and op­ti­mi­sing the struc­tu­re of chain tran­sac­tions and pro­vi­des re­com­men­da­ti­ons for ac­tion to avo­id in­cor­rect in­voi­cing, even in com­plex sup­p­ly chains.

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When so­meone goes on a busi­ness trip, they have a lot to say – in­clu­ding about the com­pli­ca­ted re­gu­la­ti­ons in tax law on how to cla­im tax-re­du­cing tra­vel ex­pen­ses. This fact sheet will enable you to make the most of the­se opportunities.

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The VAT lia­bi­li­ty is re­ver­sed for some tran­sac­tions, mea­ning that you as the re­ci­pi­ent of the ser­vice are lia­ble for the tax in this case. The sec­tors af­fec­ted in­clude the con­s­truc­tion in­dus­try and buil­ding clea­ning ser­vices, the scrap trade and trade in cer­tain me­tals. This in­for­ma­ti­on sheet ex­plains what at first glan­ce ap­pears to be a com­pli­ca­ted procedure.

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If self-em­ploy­ed per­sons only work for one cli­ent, the sword of Dam­o­cles of bo­gus self-em­ploy­ment al­ways hangs over both con­trac­tu­al part­ners. Play it safe and find out about the con­se­quen­ces un­der tax and so­cial se­cu­ri­ty law.

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A part­ner­ship is not taxa­ble for in­co­me or cor­po­ra­ti­on tax pur­po­ses; in­s­tead, the re­sults are ta­xed at part­ner le­vel. The so-cal­led spe­cial ope­ra­ting ex­pen­ses and in­co­me are im­portant here, as their cor­rect re­cor­ding en­su­res that the cor­rect tax re­sult is cal­cu­la­ted for the in­di­vi­du­al part­ners. This in­for­ma­ti­on sheet will tell you ever­y­thing you need to know about this im­portant topic!

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What so­cial insu­rance sche­mes are the­re, what cha­rac­te­ri­ses them in de­tail, who is lia­ble for so­cial insu­rance, how can con­tri­bu­ti­ons be clai­med for tax pur­po­ses and why is this an im­portant to­pic for em­ployees and en­tre­pre­neurs ali­ke? This fact sheet pro­vi­des the answers.

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This in­for­ma­ti­on sheet ex­plains which in­co­me is af­fec­ted by the tax de­duc­tion and how the tax de­duc­tion is car­ri­ed out – espe­ci­al­ly from the per­spec­ti­ve of the en­tre­pre­neur who has to pay the tax. The im­portant ques­ti­on of lia­bi­li­ty is also clarified.

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Due to the high vo­lu­me of cash tran­sac­tions and the man­da­to­ry li­cence, the­re are many spe­cial tax aspects to con­sider in the taxi in­dus­try. Use this in­for­ma­ti­on sheet to make sure you don’t take the wrong tax route!

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The fight against mo­ney laun­de­ring is be­co­ming in­cre­asing­ly im­portant due to the ever more com­plex struc­tures of or­ga­nis­ed crime. The­re are ex­ten­si­ve re­gu­la­ti­ons in Ger­ma­ny that also ob­li­ge com­pa­nies to car­ry out ap­pro­pria­te checks on their cus­to­mers, such as iden­ti­ty checks. This fact sheet pro­vi­des in­for­ma­ti­on on the ob­li­ga­ti­ons that may af­fect small and me­di­um-si­zed companies.

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Both su­per­vi­so­ry boards and su­per­vi­sed stock cor­po­ra­ti­ons are con­fron­ted with a high de­gree of un­cer­tain­ty re­gar­ding the VAT tre­at­ment of su­per­vi­so­ry board fees. This in­for­ma­ti­on sheet ex­plains the back­ground to the case law and ad­mi­nis­tra­ti­ve opi­ni­on and gi­ves you clear re­com­men­da­ti­ons for action. 

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The cor­rect al­lo­ca­ti­on of VAT for cross-bor­der ser­vices (wi­thin and out­side the EU) is al­ways a dif­fi­cult en­dea­vour. In this fact sheet, we break down this com­plex field for you with many examples.

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Ser­vices pro­vi­ded in con­nec­tion with an ill­ness by mem­bers of the he­al­ing pro­fes­si­ons are ex­empt from VAT and as a free­lan­cer you are not sub­ject to trade tax, but as is so of­ten the case, the­re are many ex­cep­ti­ons. This fact sheet will help you keep track of them.

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As of 1 Ja­nu­ary 2021, the tax ra­tes will in­crease again to 19 % or 7 %. What do you need to bear in mind, what struc­tu­ring op­ti­ons do you have and whe­re might the tax aut­ho­ri­ties fo­cus their au­dits? This in­for­ma­ti­on sheet pro­vi­des the ans­wers to the­se and other questions!

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VAT will be re­du­ced for the se­cond half of 2020. Our fact sheet ex­plains what you need to pay at­ten­ti­on to now when im­ple­men­ting this change!

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VAT is a spe­cial type of tax: As an en­tre­pre­neur, you have to cal­cu­la­te VAT yours­elf at shorter in­ter­vals and sub­mit it to your tax of­fice. We have sum­ma­ri­sed for you here what you need to bear in mind and which re­gu­la­ti­ons apply.

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To en­su­re that your an­nu­al ac­coun­ting can be car­ri­ed out quick­ly and ef­fi­ci­ent­ly, you can use this simp­le check­list to check whe­ther all do­cu­ments are available. A short check­list of the re­qui­red in­voice de­tails is also included.

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One of the most im­portant ques­ti­ons for en­tre­pre­neurs: Which com­pa­ny form is the ide­al one? The ad­van­ta­ges and di­s­ad­van­ta­ges of the in­di­vi­du­al com­pa­ny forms and their tax im­pli­ca­ti­ons are cle­ar­ly ex­plai­ned for you here.

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If ser­vices are pro­vi­ded by a cor­po­ra­ti­on to a share­hol­der wi­t­hout ap­pro­pria­te con­side­ra­ti­on, the­re is al­ways the su­s­pi­ci­on of a hid­den pro­fit dis­tri­bu­ti­on – with tax con­se­quen­ces. Here you can find out ever­y­thing you need to know about this of­ten tri­cky issue.

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As an im­portant com­po­nent of the GoBD, pro­ce­du­ral do­cu­men­ta­ti­on is in­cre­asing­ly be­co­ming the fo­cus of the tax aut­ho­ri­ties. When it co­mes to tax au­dits, it is no lon­ger en­ough to quick­ly put so­me­thing tog­e­ther – it is es­sen­ti­al to be well pre­pared. Other­wi­se you could face penalties!

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Trans­fer pri­ces are the pri­ces and con­di­ti­ons that are cal­cu­la­ted bet­ween af­fi­lia­ted com­pa­nies in an in­ter­na­tio­nal group. They re­gu­la­te the dis­tri­bu­ti­on of pro­fits bet­ween com­pa­nies in dif­fe­rent count­ries and must com­ply with the arm’s length prin­ci­ple. In or­der to de­mons­tra­te arm’s length to the tax aut­ho­ri­ties, trans­fer pri­cing do­cu­men­ta­ti­on must be pre­pared. In this in­for­ma­ti­on sheet, you will find out what needs to be ta­ken into ac­count in such documentation!

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How are the company’s in­vent­ories and work in pro­gress cor­rect­ly pre­sen­ted in the ba­lan­ce sheet? This in­for­ma­ti­on sheet shows your cli­ents what they need to pay at­ten­ti­on to.

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Have you paid VAT to a com­pa­ny ba­sed ab­road? You can use the in­put tax re­fund pro­ce­du­re to re­cla­im this, as with do­me­stic in­put tax. Find out how you need to proceed.

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Have you been as­ked by the tax of­fice to cal­cu­la­te your pro­fit in fu­ture by com­pa­ring your in­vent­ories? Or do you want to switch from ba­lan­ce sheet ac­coun­ting to re­ve­nue sur­plus ac­coun­ting? Then you can find out more about the points you should con­sider here.

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To mi­ti­ga­te the eco­no­mic con­se­quen­ces of the lock­down in spring 2020, the Ger­man go­vern­ment has de­ci­ded to pro­vi­de ex­ten­si­ve bridging aid for small and me­di­um-si­zed com­pa­nies. Find out here how you can be­ne­fit from this fi­nan­cial injection!

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The bridging as­sis­tance pro­gram­me is en­te­ring its se­cond pha­se! Here you will find ever­y­thing you need to know about the ap­pli­ca­ti­on re­qui­re­ments and dead­lines – in­clu­ding a prac­ti­cal gui­de to help you op­ti­mi­se your application.

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The third pha­se of the bridging aid of­fers, among other things, an ex­ten­ded fun­ding pe­ri­od and im­pro­ved con­di­ti­ons for com­pa­nies that are di­rect­ly and in­di­rect­ly af­fec­ted by the se­cond to­tal lock­down. This in­for­ma­ti­on sheet also pro­vi­des you with all the im­portant in­for­ma­ti­on on re­start aid for the self-employed!

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Emer­gen­cy aid du­ring the pan­de­mic is en­te­ring the next pha­se with Bridging Aid III Plus and ex­ten­ded fun­ding con­di­ti­ons. You can also find all the im­portant in­for­ma­ti­on about Re­start Aid Plus here!

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With Bridging Aid IV and Re­start Aid, the go­vern­ment will con­ti­nue to sup­port com­pa­nies suf­fe­ring from the on­go­ing pan­de­mic in 2022. You can find all the im­portant in­for­ma­ti­on on this co­ro­na­vi­rus aid in the in­for­ma­ti­on sheet!

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The fi­nal state­ment is due for co­ro­na­vi­rus aid for the ye­ars 2020 to 2022. This in­for­ma­ti­on sheet shows you which do­cu­ments are re­qui­red and how you can sup­port your third par­ty au­di­tor with the fi­nal statement.

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