Tax & Legal

Categories: All (4 found)

1. 21.06.2022

   Identical decrees issued by the highest tax authorities of t ...

   On 20 June 2022, the German Federal Ministry of Finance (MoF) published identical decrees issued by the supreme tax authorities of the Federal States on certain application issues in relation to the extended reduction of trading income pursuant to Section 9 No. 1 Sentences 3 and 4 of the Trade Tax Act as amended by the “Act to strengthen Germany as a location for funds and to implement Directive (EU) 2019/1160 amending Directives 2009/65/EC and 2011/61/EU with regard to the cross-border marketing of undertakings for collective investments” – in short the “Fund Location Act” of 17 June 2021.

   Categories: Official Pronouncements

   Keywords: trade tax, tax incentive, electric mobil ...
2. 14.01.2020

   Principal tax authorities of the Federal States issue decree ...

   On 9 January 2020 the principal tax authorities of the Federal States issued a decree on the monthly average value for income tax purposes of the benefit-in-kind received by employees for the provision of electric bicycles by their employer.

   Categories: Legislation

   Keywords: benefit in kind, electric mobility, inco ...
3. 14.11.2019

   Bundestag approve Finance Act 2019

   On 7 November 2019, the Bundestag approved the Act on the Further Tax Promotion of Electric Mobility and the Amendment of Further Tax Regulations (Finance Act 2019 – “FA19”) in the version recommended by the Finance Committee of the Bundestag.

   Categories: Official Pronouncements, Legislation

   Keywords: electric mobility, Finance Bill
4. 14.03.2017

   Promoting electrical mobility: Further tax relief for privat ...

   On November 17, 2016 a new law came into force providing for tax incentives (income tax / employee withholding tax) in the area of electrical mobility, namely for electric-powered cars and hybrid vehicles. The Federal Finance Ministry has issued a decree dealing with Details of the new regulation.

   Categories: Official Pronouncements

   Keywords: electric mobility, electric car, electri ...