14. April 2020 Further tax measures to assist people affected by the Corona ... In coordination with the Supreme Tax Authorities of the federal states ("Länder"), the Federal Ministry of Finance published further tax measures to assist those affected by the Corona crisis in its circular dated 9 April 2020. Kategorien: Official PronouncementsSchlagwörter: Coronavirus (COVID-19), donations, tax r ...
14. Juni 2024 Federal Ministry of Finance circular on VAT taxation of publ ... In a detailed circular dated 12 June 2024, the Federal Ministry of Finance has commented on the input tax deduction by legal entities under public law operating as businesses. Kategorien: Official Pronouncements, Tax & Legal New ...Schlagwörter: VAT Act
09. Dezember 2021 Federal Ministry of Finance : Circular on Tax Measures aimed ... Further extension of the procedural tax relief regulations. Kategorien: Official PronouncementsSchlagwörter: Coronavirus (COVID-19), Income Tax Act, ...
03. November 2022 Ministry of Finance Guidance on the Application of General T ... The Ministry of Finance has issued a new version on the Guidance to the Application of General Tax Code in relation to Section 233a (interest on overdue tax/tax refunds) vis-à-vis the implementation of the legal amendments in the Second Act to Amend the General Tax Code and the Introductory Act to the General Tax Code Kategorien: Official PronouncementsSchlagwörter: tax interest, Federal Ministry of Financ ...
29. November 2017 Ministry of Finance clarifies questions on the Investment Ta ... In a circular published on 24 November 2017 the Federal Ministry of Finance clarified a number of urgent questions raised by the German Banking Industry Committee and the Federal Association of Investment and Asset Management with regard the application of the Investment Tax Act in the version applicable from 1 January 2018. Kategorien: Official PronouncementsSchlagwörter: Private Wealth, Investment Tax Act, Fund ...
10. März 2025 MoF: Questions regarding the income tax treatment of specifi ... On 7 March 2025, the Federal Ministry of Finance (MoF) published a revised circular on specific questions regarding the income tax treatment of certain crypto assets in Germany. Kategorien: Official PronouncementsSchlagwörter: crypto asset
11. April 2019 Final confirmation - Online advertising not subject to withh ... The Federal Ministry of Finance has officially clarified in a circular published in April that fees or remunerations paid for the placement of online advertising are not subject to German withholding tax under Section 50a paragraph 1 No. 3 Income Tax Act. Kategorien: Official PronouncementsSchlagwörter: withholding tax, online advertising
03. September 2024 Simultaneous payment of managing director's salary and regul ... The Federal Ministry of Finance has published a circular with comments on the consequences of a Supreme Tax Court decision from 2023 on hidden distributions and has in one part adjusted its earlier circular from 2017 regarding the tax accounting of pension commitments. Kategorien: Official PronouncementsSchlagwörter: pensions, hidden distributions
29. August 2023 Transfer of assets of an investment fund as part of spin-off On 25 August 2023, the Federal Ministry of Finance (MoF) issued a circular on the transfer of assets from an investment fund within the meaning of Chapter 2 of the Investment Tax Act to a new investment fund as part of a spin-off. Kategorien: Official PronouncementsSchlagwörter: Spin-off, investment funds
23. Oktober 2024 MoF: Premature termination of a service contract in the tele ... In a recent circular, the Federal Ministry of Finance /MoF) commented on the VAT treatment of compensation payments in the event of a premature termination of telecommunication contracts with a minimum commitment term. Kategorien: Official PronouncementsSchlagwörter: compensation payment, telecommunications
12. Mai 2022 Federal Ministry of Finance publishes circular on the income ... On 10 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the income taxation of virtual currencies and other tokens in coordination with the Supreme Tax Authorities of the German Federal States. Kategorien: Official PronouncementsSchlagwörter: crypto assets / virtual assets, Income T ...
17. Juni 2021 New decree by Federal Ministry of Finance extends motive tes ... On 17 March 2021, the German Federal Ministry of Finance (BMF) published a decree on the application of Section 8 (2) of the Foreign Tax Act (AStG) which stipulates the “motive test” taxpayers have to meet to escape controlled foreign company (CFC) taxation. Kategorien: Official PronouncementsSchlagwörter: CFC taxation, motive test
18. Juni 2024 Federal Ministry of Finance: Draft circular on mandatory ele ... On 14 June 2024, the Federal Ministry of Finance (MoF) published a draft circular on the introduction of mandatory electronic invoicing for transactions between domestic businesses from 1 January 2025. Kategorien: Official PronouncementsSchlagwörter: electronic invoice
06. April 2025 MoF: Documentation of business relationships via transaction ... The Ministry of Finance (MoF) has published some information on the so-called transaction matrix pursuant to Section 90 (3) sentence 2 no. 1 Fiscal Code which requires taxpayers to keep records of the nature and the content of their business relationships within the meaning of Section 1 (4) of the Foreign Tax Act. Kategorien: Official PronouncementsSchlagwörter: record retention, documentation
16. Januar 2018 Crowdfunding: treatment of donations The Federal Ministry of Finance published a circular on 15 January 2018 on crowdfunding and the conditions for its deduction as a charitable donation. The circular defines various types of crowdfunding and makes a distinction between classic crowdfunding, donation-based crowdfunding and debt-based crowdfunding (also referred to as peer-to peer lending or crowdlending). Kategorien: Official PronouncementsSchlagwörter: Crowdfunding, donations
23. August 2021 Update: VAT - Place of performance of educational or similar ... The Federal Tax Office, by way of a circular, has adjusted its VAT Application Ordinance with regard to the 2019 ruling by the European Court of Justice on the determination of the place of supply of services in connection to the admission to educational events. Kategorien: Official PronouncementsSchlagwörter: Place of supply of services, educational ...
03. Januar 2025 MoF: Revised allocation formula for input VAT deduction of f ... Towards the end of 2024 the Federal Ministry of Finance (MoF) commented in some detail on the input VAT deduction for credit institutions. The ministerial pronouncement focuses on the attribution of input transactions to output transactions and the relevant input VAT allocation in accordance with Section 15 (4) VAT Act. Another focus of the MoF circular is on cross-border structures and specifically the services between local branches and their foreign head office and vice versa. Kategorien: Official PronouncementsSchlagwörter: banking service, input VAT deduction
13. November 2024 MoF: Wage tax treatment of employer‘s expenses for employees ... In a recent circular, the Federal Ministry of Finance (MoF) comments on the question of how expenses for safety measures borne or reimbursed by the employer for employees who are exposed to a specific risk due to their professional position are to be treated for wage tax purposes. The detailed circular was issued with reference to the outcome of discussions with the highest tax authorities of the German Federal States. Kategorien: Official PronouncementsSchlagwörter: wage tax
01. Februar 2019 Tax authorities' circular on VAT liability of operators of a ... The tax authorities have published a circular setting out the official view of the application of the new rules on the VAT liability of operators of electronic market places introduced by the Finance Act 2018. Kategorien: Official PronouncementsSchlagwörter: VAT, Finance Act 2018, electronic market ...
21. Februar 2025 Information on the taxpayer's main rights and obligations to ... The Federal Ministry of Finance (MoF) has updated its information on the taxpayer's main rights and obligations to cooperate during the external tax audit. Kategorien: Official PronouncementsSchlagwörter: cooperation, tax audit