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. Continue reading
Tax & Legal
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.
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.
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.