Suchergebnisse für: `federal-ministry-of-finance-circular` (30 gefunden)

1. 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 Pronouncements

   Schlagwörter: Coronavirus (COVID-19), donations, tax r ...
2. 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
3. 09. Dezember 2021

   Federal Ministry of Finance : Circular on Tax Measures aimed ...

   Further extension of the procedural tax relief regulations.

   Kategorien: Official Pronouncements

   Schlagwörter: Coronavirus (COVID-19), Income Tax Act, ...
4. 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 Pronouncements

   Schlagwörter: tax interest, Federal Ministry of Financ ...
5. 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 Pronouncements

   Schlagwörter: Private Wealth, Investment Tax Act, Fund ...
6. 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 Pronouncements

   Schlagwörter: crypto asset
7. 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 Pronouncements

   Schlagwörter: withholding tax, online advertising
8. 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 Pronouncements

   Schlagwörter: pensions, hidden distributions
9. 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 Pronouncements

   Schlagwörter: Spin-off, investment funds
10. 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 Pronouncements

    Schlagwörter: compensation payment, telecommunications
11. 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 Pronouncements

    Schlagwörter: crypto assets / virtual assets, Income T ...
12. 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 Pronouncements

    Schlagwörter: CFC taxation, motive test
13. 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 Pronouncements

    Schlagwörter: electronic invoice
14. 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 Pronouncements

    Schlagwörter: record retention, documentation
15. 11. November 2025

    MoF: Simplification and exemption from VAT for small enterpr ...

    In a most recent circular, the Federal Ministry of Finance (MoF) has commented on the input VAT deduction from services obtained by an entrepreneur prior to the switch from the standard taxation to taxation under the small business regime in Section 19 of the German Value Added Tax Act.

    Kategorien: Official Pronouncements

    Schlagwörter: Small and Medium Enterprises (SME), inpu ...
16. 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 Pronouncements

    Schlagwörter: Crowdfunding, donations
17. 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 Pronouncements

    Schlagwörter: Place of supply of services, educational ...
18. 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 Pronouncements

    Schlagwörter: banking service, input VAT deduction
19. 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 Pronouncements

    Schlagwörter: wage tax
20. 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 Pronouncements

    Schlagwörter: VAT, Finance Act 2018, electronic market ...
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