Categories: Official Pronouncements (287 found)

1. 20.11.2025

   MoF: Draft for revision of attribution taxation for foreign ...

   The Federal Ministry of Finance (MoF) has sent the draft of a revised version of the attribution taxation for foreign family foundations pursuant to Section 15 of the Foreign Tax Act to certain associations. They as well as interested professionals are given the opportunity to comment until 15 January 2026.

   Categories: Official Pronouncements

   Keywords: family foundation, foreign foundation
2. 11.11.2025

   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.

   Categories: Official Pronouncements

   Keywords: Small and Medium Enterprises (SME), inpu ...
3. 09.10.2025

   Federal Government presents a draft of the 2025 Tax Amendmen ...

   The Federal Government has presented a draft of the 2025 Tax Amendment Act.

   Categories: Official Pronouncements, Legislation

   Keywords: charities, VAT, Income Tax Act
4. 12.09.2025

   Federal Government approves Location Promotion Act Bill: Boo ...

   On 10 September 2025, the Federal Cabinet approved a draft bill to promote private investment and the financial centre (Location Promotion Bill). The draft law aims to provide a stronger impetus for private investment. To this end, the framework conditions for private investment should improve, particularly with regard to infrastructure, renewable energies and venture capital. Companies in the financial market sector will be relieved of unnecessary bureaucracy with the elimination of unnecessary auditing, reporting and disclosure requirements.

   Categories: Official Pronouncements, Tax & Legal New ...

   Keywords: Investment Reporting, Investmentbranche, ...
5. 04.09.2025

   Federal Finance Minister appoints Investment and Innovation ...

   With its €500 billion investment package for infrastructure and climate neutrality, the German government has launched an unprecedented investment offensive—for extensive investments in the modernization and future viability of Germany.

   Categories: Official Pronouncements

   Keywords: Innovation, financial investment
6. 20.08.2025

   MoF: Amended circular on the VAT treatment of online event s ...

   In April 2024, the tax authorities commented on the VAT implications of online event services. This administrative circular has now been revoked and replaced by a revised circular issued most recently by the Ministry of Finance (MoF). The VAT Act Application Ordinance was adjusted accordingly.

   Categories: Official Pronouncements

   Keywords: electronic services, digital platform op ...
7. 14.08.2025

   Federal Ministry of Finance publishes draft bill for a Minim ...

   On August 6, 2025, the Federal Ministry of Finance (MoF) sent the draft bill for a law to adjust the Minimum Tax Act (“MTA”) and implement further measures (“MTAA – Draft”) to the associations for comment by August 11, 2025. The draft bill includes measures for the implementation of the OECD Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules from January 2025 as well as “accompanying measures" that are intended to contribute to the simplification of international tax law ("decluttering") outside the scope of the MTA.

   Categories: Official Pronouncements, Tax & Legal New ...

   Keywords: CFC provisions, minimum taxation, Foreig ...
8. 06.08.2025

   Draft bill for a third law amending the Energy Tax Act and t ...

   The Federal Ministry of Finance (MoF) has published a draft bill for a third law amending the Energy Tax Act and the Electricity Tax Act.

   Categories: Official Pronouncements, Legislation

   Keywords: electric power duty, EU Law
9. 06.08.2025

   More effective detection of tax evasion and tax fraud: Germa ...

   According to a press release issued today the Cabinet has decided to extend the retention period for accounting documents at banks, insurance companies and securities institutions to ten years. The amendment to the law aims to combat tax evasion and strengthen effective tax enforcement. This will enable large-scale tax evasion cases, such as those involving cum/cum and cum/ex transactions, to be vigorously prosecuted.

   Categories: Official Pronouncements

   Keywords: retention requirement, accounting data, ...
10. 24.07.2025

    Sustainability reporting: New draft bill published to implem ...

    On 10 July 2025 the Federal Ministry of Justice and Consumer Protection (BMJV) published a new draft bill to transpose the EU Corporate Sustainability Reporting Directive (CSRD) into German law. The previous federal government had already presented a draft bill to implement the CSRD. However, the legislative process was never completed. The CSRD aims to ensure that certain companies report on the social and environmental impacts and risks of their business activities. The aim of the draft bill is to implement the directive with as little bureaucracy as possible.

    Categories: Official Pronouncements, Legislation

    Keywords: Sustainability Reporting, European Green ...
11. 30.06.2025

    What about cum-ex/ cum-cum? The state of play

    The investigations regarding cum-ex and cum-cum transactions are continuing with a focus to uncover the intricate structures and recovering tax losses. Progress is being made but there are also several challenges, particularly regarding the statute of limitations and the elimination of evidence. In response to a question from the party Die Linke, the German government has commented on the current state of affairs.

    Categories: Official Pronouncements

    Keywords: cum-ex
12. 26.06.2025

    Act for an Immediate Tax Investment Programme to Strengthen ...

    On Thursday, 26 June 2025, the Bundestag adopted the draft bill for the “Act for an Immediate Tax Investment Programme to Strengthen Germany as a Business Location” as proposed by the coalition parties (21/323).

    Categories: Official Pronouncements, Tax & Legal New ...

    Keywords: tax incentive, Income Tax Act, corporate ...
13. 18.06.2025

    New online procedure for complaints before the local courts ...

    In future, anyone wishing to bring a monetary claim before the local (district) court will have access to simple, user-friendly and end-to-end digital court proceedings. This is envisaged in a draft bill of the Federal Ministry of Justice and Consumer Protection. The trial phase of the new online procedure is to begin at selected local courts once the legislative process has been completed.

    Categories: Official Pronouncements

    Keywords: digital data
14. 11.06.2025

    MoF: Non-application of Supreme Tax Court judgment on combin ...

    In a current circular the Federal Ministry of Finance (MoF) stated that it does not follow a judgment of the Supreme Tax Court on the requirements for the combination of business operations of public bodies with regard to Section 4 (6) sentence 1 Corporation Tax Act.

    Categories: Official Pronouncements

    Keywords: public sector
15. 21.05.2025

    MoF: Circular on cross-border audit cooperation with foreign ...

    The Federal Ministry of Finance (MoF) has revised its guidelines regarding the exchange of information and the associated external audit titled “instruction sheet on cross-border audit cooperation with tax administrations of other countries and territories: joint and simultaneous audits and presence of officials”.

    Categories: Official Pronouncements

    Keywords: information exchange, tax audit
16. 28.04.2025

    North Rhine-Westphalia: First federal state to use artificia ...

    The Northrhine-Westphalia tax authorities are taking a further step towards digital administration. From May 2025, an AI module will be used for the first time in four pilot tax offices in the state to support the tax assessment procedure. The objective: tax returns are to be processed more efficiently, faster and more accurately - to the benefit of both citizens and employees in the tax administrations.

    Categories: Official Pronouncements

    Keywords: Artificial Intelligence (AI)
17. 11.04.2025

    Tax issues in the coalition agreement between CDU, CSU and S ...

    An overview of the tax issues in the coalition agreement between the CDU, CSU and SPD of 9 April 2025.

    Categories: Official Pronouncements, Tax & Legal New ...

    Keywords: business income, Income Tax Act
18. 06.04.2025

    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.

    Categories: Official Pronouncements

    Keywords: record retention, documentation
19. 10.03.2025

    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.

    Categories: Official Pronouncements

    Keywords: crypto asset
20. 21.02.2025

    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.

    Categories: Official Pronouncements

    Keywords: cooperation, tax audit
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