Categories: Official Pronouncements (277 found)

  1. 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
  3. 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
  6. 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)
  11. 03.01.2025

    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.

    Categories: Official Pronouncements
    Keywords: banking service, input VAT deduction
  12. 26.11.2024

    Introduction of compulsory e-invoicing in Germany – final Mo ...

    The Growth Opportunities Act of 27 March 2024 introduced a binding standard for electronic invoices (e-invoice) from 2025, which applies to all supplies of goods and services performed between taxable persons (B2B) established in Germany. Staggered transition periods will apply for issuing e-invoices, but accepting such invoices in the prescribed format will be mandatory from 1 January 2025. Now the Federal Ministry of Finance (MoF) has published a final decree on this matter.

    Categories: Official Pronouncements
    Keywords: electronic invoice
  15. 13.11.2024

    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.

    Categories: Official Pronouncements
    Keywords: wage tax
  16. 08.11.2024

    MoF: Applicable wage tax table for temporary employment in G ...

    On 8 October 2024, the Federal Ministry of Finance (MoF) published a new letter on the determination of tax-free and taxable wages in accordance with double taxation agreements and the foreign activity decree in the wage tax deduction procedure. This current letter replaces the previous MoF letter dated 14 March 2017 and is to be applied for all wage payment periods after 31 December 2024.

    Categories: Official Pronouncements
    Keywords: wage tax
  19. 16.10.2024

    MoF: Credit of foreign corporate tax under previous imputati ...

    In a most recent circular the Federal Ministry of Finance commented on the method of the foreign corporation tax credit under the formerly applicable German imputation system. The focus of the circular are two judgments of the European Court of Justice as regards the calculation and verification of the creditable corporation tax underlying a dividend from another EU country.

    Categories: Official Pronouncements
    Keywords: foreign tax credit, corporate income tax ...
  20. 11.10.2024

    MoF publishes draft of a revised circular on the interest li ...

    On 10 October 2024 the Federal Ministry of Finance (MoF) published a first draft of a revised BMF circular on the interest limitation provisons in Section 4a Income Tax Act (ITA) and Section 8a Corporate Tax Act (CTA). Due to various amendments which took place in the course of the Act to Promote the Secondary Credit Market (Kreditzweitmarktförderungsgesetz) the tax administration sees the need for revisions.

    Categories: Official Pronouncements
    Keywords: interest limitation
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Björn Viebrock

Björn Viebrock

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Düsseldorf

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