Tax & Legal

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1. 18. Januar 2026

   No reduction of taxable company car benefit by parking costs ...

   The Supreme Tax Court decided that the taxable benefit from private use of a company car may not be reduced by parking costs borne by the employee. The provision of a parking space or garage free of charge is considered separate to the benefit in kind of using a company car for private trips.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: employee benefit, company car, benefit i ...
2. 18. Januar 2026

   New home office rules for cross-border commuters

   The amendment to the double tax treaty between Germany and the Netherlands has been in force since 1 January 2026. Cross-border commuters can now work from home for up to 34 days per year without suffering changes with respect to their personal income tax status. For many employees and employers, this means more transparency, less bureaucracy, and additional planning security in their everyday cross-border working lives.

   Kategorien: Official Pronouncements

   Schlagwörter: Home office
3. 16. Januar 2026

   Cabinet approves draft amendment to the Tax Consultancy Act ...

   On January 14, 2026, the Federal Cabinet approved the draft of a Ninth Act Amending The Tax Consultancy Act and Other Tax Regulations. Among the various proposed amendment, the draft contains the following amendments with regard to supplementary real estate transfer tax provisions.

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: Real Estate, RETT
4. 16. Januar 2026

   Restriction to offset losses from tax deferral model in case ...

   In a recent judgment, the Supreme Tax Court held that the loss offset restrictions of Section 15b of the Income Tax Act would come into effect if the investor did not actively participate in the project. This also applies if the initiator of a tax deferral model, as a founding partner, participates on the same terms as the other investors.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: restriction, tax deferral scheme, loss c ...
5. 14. Januar 2026

   Federal cabinet to modernize tax consultancy law

   Today, the Federal Cabinet approved the draft amendment to the Tax Consultancy Act and other tax regulations. This initiative aims to modernize tax consultancy law and make it more flexible for citizens. The draft also contains amendments to the Real Estate Transfer Tax Act. Another focus is greater tax fairness in the area of trade tax.

   Kategorien: Legislation

   Schlagwörter: tax consultancy
6. 12. Januar 2026

   Rental of parking space in connection with double-household ...

   In a recently published decision, the Supreme Tax Court held that an employee, in addition to the deduction of expenses for the rented apartment as double-household relief, can also claim the costs for a parking space as income-related expenses.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: deduction, double-household
7. 12. Januar 2026

   Increase in value of shares in a corporation subject to gift ...

   According to Section 7 (8) sentence 1 of the Inheritance and Gift Tax Act, the increase in value of shares in a corporation is deemed to be a gift. In a most recently published decision, the Supreme Tax Court held that this provision does not contain any subjective elements, neither in the form of awareness of the gratuitous nature nor of an intention of personal enrichment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: gift tax, value impairment, taxable valu ...
8. 12. Januar 2026

   MoF: Tax group involving a corporation with an atypical sile ...

   In two judgments published in April 2025, the Supreme Tax Court decided that a corporation in which there is an atypical silent partnership can be a subsidiary within a corporation tax group. With its rulings, the court deviated from an earlier opinion of the tax authorities. The Federal Ministry of Finance has now commented on the consequences of the two judgments.

   Kategorien: Official Pronouncements

   Schlagwörter: non-typical silent partnership
9. 09. Januar 2026

   Hidden profit distribution due to worthless right of first r ...

   A shareholder with a 50.1% stake in a limited liability company (GmbH) who reduces his debt by assigning a non-valuable position designated as a right of first refusal in connection with a property belonging to him to another group company which he indirectly controls might face the consequences of a hidden profit distribution. In a recent judgment the Supreme Tax Court held that this is the case if the GmbH “pays” for this by “taking over” the negative clearing account with the other group company.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: worthless debt, hidden distributions
10. 31. Dezember 2025

    MoF: Interpretation of agreements for avoidance of double ta ...

    In a most current circular, the Federal Ministry of Finance (MoF) revised its position on the application of the OECD Model Tax Convention when interpreting double taxation agreements (DTAs). This was prompted by the publication of a decision of the Supreme Tax Court of 5 December 2023.

    Kategorien: Official Pronouncements

    Schlagwörter: OECD model
11. 31. Dezember 2025

    Restoring the reduced tax rate on restaurant and catering se ...

    In the course of the Tax Amendment Act 2025 a reduction of VAT for restaurant and catering services, with the exception of the sale of beverages, to seven per cent was introduced from 1 January 2026 (Section 12 (2) No. 15 of the Value Added Tax Act). The Federal Ministry of Finance (MoF) has recently issued a brief decree as to specific aspects of the new rule.

    Kategorien: Official Pronouncements

    Schlagwörter: catering, reduced rate VAT
12. 23. Dezember 2025

    2025 Update to the OECD Model Tax Convention

    On 19 November 2025, the OECD published an update to the OECD Model Tax Convention and the corresponding commentary on Article 5 regarding permanent establishments. The new guidelines specify the circumstances under which a home office is considered as permanent establishment.

    Kategorien: From Europe

    Schlagwörter: OECD model
13. 19. Dezember 2025

    Compensation for violation of data protection by tax authori ...

    In a recently published decision, the Supreme Tax Court has for the first time commented on the requirements for claims of damages before the tax court against a tax authority due to violation of data protection regulations. Such action for damages pursuant to Art. 82 of the General Data Protection Regulation (GDPR) is generally inadmissible (for want of being adversely affected or burdened) if there has been no prior out-of-court request of the claim.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: damages, Data Protection
14. 19. Dezember 2025

    German taxation of payments from US 401(k) pension plan

    Payments from a pension plan under Section 401(k) of the US Internal Revenue Code are subject to income tax according to Section 22 No. 5 Sentence 2 letter b of the German Income Tax Act if made before 1 January 2025. The Supreme Tax Court’s conclusion on the matter is largely the result of the structural comparability recognized and acknowledged by Germany pursuant to Section 1 (1), § 1b (2) and (3) of the Law on Promotion of Employer Pension Schemes (Betriebsrentengesetz) specifying ways and means in which employers can organize occupational pension schemes.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: US Pensionsplan, pension plan
15. 16. Dezember 2025

    ECJ: Person liable for VAT in case of joint action by severa ...

    In a most recently published judgment, the European Court of Justice (ECJ) held that the VAT Directive precludes a national legislation which provides that one of the partners in a civil law partnership devoid of legal personality separate from that of its partners and providing taxable services is to be deemed to be the person liable to pay value added tax in respect of taxable services provided by the other partners in that partnership.

    Kategorien: European Court of Justice

    Schlagwörter: liability for VAT, taxable person
16. 16. Dezember 2025

    ECJ: Joint and several VAT liability of a third party after ...

    The request for a preliminary ruling from Bulgaria concerns the joint and several liability of a third party for the VAT debts of a person liable for payment of that VAT (a company) where that person no longer exists, and where the liability of that third party was not prescribed until after that company’s liquidation (here, removal of the principal debtor from the commercial register).

    Kategorien: European Court of Justice

    Schlagwörter: liability for VAT
17. 14. Dezember 2025

    Purchase of additional data concerning investments in offsho ...

    North Rhine-Westphalia (NRW) is taking another decisive step in the fight against tax evasion. The State Office for Combating Financial Crime has acquired a terabyte of data relating to customers in offshore tax havens. The impact on taxpayers could be tremendous.

    Kategorien: Official Pronouncements

    Schlagwörter: Tax evasion, tax haven
18. 14. Dezember 2025

    No gift tax exemption for contributions to state foundation

    Donations to a foundation with legal capacity established by a federal state are not exempt from gift tax if, according to the purposes specified in the statutes of the foundation, the donations do not exclusively serve the purposes of the federal state and are not exclusively used for tax-privileged purposes. This is the conclusion reached by the Supreme Tax Court in a recently published decision.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: donations, gift tax, foundation
19. 14. Dezember 2025

    No confiscation and utilization of damaged oil tanker and it ...

    In two separate but substantively related appeal proceedings for preliminary legal protection, the Supreme Tax Court held that customs authorities are not permitted to confiscate and to utilize the oil tanker “Eventin” for the time being in light of the European Union (EU) sanctions against Russia. The court sees “reasonable doubts“ as to the legitimacy of the proposed measures. It is not clear whether, despite EU sanctions, the ship and its cargo are allowed to enter and leave EU territory due to an exception applicable for emergencies.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: international shipping, fuel oil, Russia
20. 13. Dezember 2025

    Supreme Tax Court considers the land tax reform (“federal mo ...

    In three cases and following oral proceedings on 12 November 2025, the Supreme Tax Court held that using the capitalized earnings value method for the valuation of residential property to determine the land tax from January 1, 2025, to be constitutional.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: land tax, Taxation of real estate
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