Tax & Legal

Categories: All (5 found)

1. 02.12.2025

   Constitutional Court: No general requirement for written agr ...

   In a ruling from May 2025, the Federal Constitutional Court decided that the lack of a written contract between related German companies is not sufficient ground for refusing the deduction of business expenses. Rather, an overall assessment must be made to determine whether the agreement actually took place, even if made verbally or implied.

   Categories: Constitutional Court

   Keywords: deduction, business expense, arm's lengt ...
2. 08.01.2014

   Community law precedence for VAT input tax deduction

   The Supreme Tax Court has held that a customer may fully deduct the VAT charged on a supply in accordance with community law, even if national law prescribes a lower rate.

   Categories: Supreme Tax Court cases

   Keywords: deduction, input tax, community law
3. 09.01.2011

   Home office costs deductible if centre of professional activ ...

   The finance ministry has issued a decree on the implementation procedures for a retrospective change in the law increasing the scope for deducting home office costs.

   Categories: Official Pronouncements

   Keywords: deduction, Home office costs, retroactiv ...
4. 05.01.2011

   EU/EEA church tax recognised as deductible

   The finance ministry has put church tax paid in other EU/EEA member states on an equal footing with its German counterpart from the point of view of a deduction as an allowable personal expense.

   Categories: Official Pronouncements

   Keywords: deduction, Church tax, church, European ...
5. 04.01.2011

   No travelling expense deduction, if actual costs met by empl ...

   The Supreme Tax Court has disallowed an expense deduction up to the higher lump-sum amount for accommodation on business travel, where the employer bore the actual amount payable.

   Categories: Supreme Tax Court cases

   Keywords: business travel, deduction, lump-sum amo ...