If a taxpayer who has incurred expenses for the maintenance of a historic building used as his or her primary residence dies before the end of the ten-year deduction period, the right to claim the deduction generally does not pass to the heir. With its most recently published decision the Supreme Tax Court confirmed its earlier case law in similar situations.
On 31 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the salary withholding tax treatment of supplementary payments by employers to employees' expenses for local public transport during the period in which the so-called 9-Euro-Ticket is available.
The circular provides practical guidance on the application of the tax exemption of Section 3 Number 15 of the German Income Tax Act (ITA) vis-à-vis the 9-Euro ticket
An ECJ advocate general has asked the court to rule that a German deduction for personal expenses be extended to non-residents if they would not have had the income without the obligation.
