Tax & Legal

Categories: All (1842 found)

1. 01.02.2026

   Tax deduction for donations to Swiss foundation

   The free movement of capital under Article 63 of the Treaty on the Functioning of the European Union is not violated if the tax treatment of a donation to a foundation based in the Swiss Confederation is subject to national requirements that apply in the Member State of the donor. According to the Supreme Tax Court, the national legislature is not obliged to recognize the charitable status under foreign law.

   Categories: Supreme Tax Court cases

   Keywords: donations, charitable status, foreign fo ...
2. 31.01.2026

   Germany: Foreign trade and criminal law tightened

   With the legislative amendments providing for the enforcement of sanctions in criminal law Germany transposed EU Directive 2024/1226 which will now significantly increase liability risks for companies. A large number of violations of foreign trade law will no longer be prosecuted as an administrative offense but as a criminal offense.

   Categories: Legislation

   Keywords: Compliance, Enforcement
3. 31.01.2026

   Late filing penalty and the corona pandemic crisis

   With the extension of the tax return deadlines for the 2019 tax period, the legislator took into account the difficulties caused by the coronavirus pandemic. However, if taxpayers missed these deadlines as well late filing penalties had to be imposed. There was no room to exercise discretion, the Supreme Tax Court said in a most recently published decision.

   Categories: Supreme Tax Court cases

   Keywords: penalty, filing deadlines
4. 30.01.2026

   ドイツにおける不動産移転税および営業税の改正案

   2026年1月14日、ドイツ連邦政府は、税理士法等の第9次改正法案およびその他の税務関連規定の改正案を閣議決定しました。本Newsflashでは特に不動産移転税の二重課税問題（いわゆる、サイニング / クロージング問題）に関する判例と改正案を中心に解説します。

   Categories: Japan Business Network (JBN) Newsflash

   Keywords: Japan
5. 27.01.2026

   ECJ: No strict interpretation of tax exemption for municipal ...

   Is the supply of services by independent groups of people to their members VAT free without distorting competition? The European Court of Justice has commented on this issue in a request for a preliminary ruling from Spain regarding VAT exemption for municipal cost-sharing schemes. The judgment also has implications for the corresponding German exemption in Section 4 No. 49 of the Value Added Tax Act (VAT Act).

   Categories: European Court of Justice

   Keywords: VAT Exemption, municipality
6. 27.01.2026

   Income from crypto lending of bitcoins subject to progressiv ...

   Recent developments in Germany have highlighted that income from crypto lending is taxed at the personal income tax rate as Bitcoin is not considered a legal tender for the purpose of capital gains taxation. The Cologne Tax Court confirmed this development and held that income from the transfer of the cryptocurrency Bitcoin in return for payment (known as crypto lending) is not subject to the 25% flat rate tax but taxable at the regular progressive scale rate.

   Categories: Tax Court

   Keywords: bitcoin, crypto transfer
7. 26.01.2026

   Recurring remuneration from employee profit participation ri ...

   Recurring remuneration from an employee's mandatory employee profit participation right (PPR) is not generally covered by the provisions of Section 19 (1) sentence 1 no. 1 Income Tax Act (ITA) for income from employment. This was decided by the Supreme Tax Court in a most recently published judgment.

   Categories: Supreme Tax Court cases

   Keywords: employment income, profit participation ...
8. 26.01.2026

   Taxation of current income from participation in employer's ...

   Recurring remuneration from a typical silent partnership between the employee and the employer company is taxable as capital investment income within the meaning of Section 20 (1) No.4 Income Tax Act and not separately as commercial income or income from employment.

   Categories: Supreme Tax Court cases

   Keywords: investment income, employment income, si ...
9. 26.01.2026

   Trade tax liability of a foundation with legal capacity

   In a recently published decision, the Supreme Tax Court clarified that foundations with legal capacity are not subject to trade tax per se. The decisive factor is whether economic business operations within the meaning of the Trade Tax Act are carried out.

   Categories: Supreme Tax Court cases

   Keywords: economic activity, foundation
10. 26.01.2026

    MoF: VAT situation for loss-making institutions while simult ...

    As a result of a decision published by the Supreme Tax Court in April 2025, the Federal Ministry of Finance (MoF) has commented on the distinction between the remuneration of a service on the one hand and economic activity on the other in case of deficit-ridden institutions.

    Categories: Official Pronouncements

    Keywords: economic activity, losses
11. 26.01.2026

    Commission strengthens EU cybersecurity resilience and capab ...

    Europe faces daily cyber and hybrid attacks on essential services and democratic institutions, carried out by sophisticated state and criminal groups. On 20 January 2026, the European Commission proposed a new cybersecurity package to further strengthen the EU's cybersecurity resilience and capabilities in the face of these growing threats.

    Categories: From Europe

    Keywords: Information and Communication Technology ...
12. 19.01.2026

    Inheritance tax: An Overview of the Current Debate and Legal ...

    Inheritance tax is currently receiving increased attention. The discussion is being shaped by both legal questions and an increasingly lively political debate. Particular focus is being directed towards the various proceedings that have been pending before the Federal Constitutional Court for several years.

    Categories: Tax & Legal News, Legislation

    Keywords: inheritance tax, inheritance tax exempti ...
13. 18.01.2026

    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.

    Categories: Supreme Tax Court cases

    Keywords: employee benefit, company car, benefit i ...
14. 18.01.2026

    New remote working 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.

    Categories: Official Pronouncements

    Keywords: Remote working, Home office
15. 16.01.2026

    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.

    Categories: Official Pronouncements, Legislation

    Keywords: Real Estate, RETT
16. 16.01.2026

    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.

    Categories: Supreme Tax Court cases

    Keywords: restriction, tax deferral scheme, loss c ...
17. 14.01.2026

    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.

    Categories: Legislation

    Keywords: tax consultancy
18. 12.01.2026

    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.

    Categories: Supreme Tax Court cases

    Keywords: deduction, double-household
19. 12.01.2026

    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.

    Categories: Supreme Tax Court cases

    Keywords: gift tax, value impairment, taxable valu ...
20. 12.01.2026

    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.

    Categories: Official Pronouncements

    Keywords: non-typical silent partnership
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