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News in Tax Law

Current Press Releases in the Legal Field Tax Law of the MTR Legal Firm.
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Latest Posts

BFH on Employee Numbers for Business Assets

The BFH counts shareholder-managing directors and part-time staff as employees for business asset tax relief. ...
  • 3 Min

Weiterlesen

2027 Income Tax Reform Faces Strong Criticism

The hearing on the 2027 income tax reform highlights disputes over allowances, higher tax rates, funding and fiscal drag. ...
  • 5 Min

Weiterlesen

Electronic Receipts and Mandatory Cash Registers Planned from 2028

A bill provides for electronic receipts, mandatory cash registers for revenue of €100,000 or more, and expanded cash register inspections. ...
  • 4 Min

Weiterlesen

CJEU on Pro-Rata Input VAT Deductions for Hospitals

The CJEU clarifies when hospitals may deduct input VAT pro rata on mandatory equipment used for both exempt and taxable supplies. ...
  • 6 Min

Weiterlesen

New Customs Powers to Combat Financial Crime

The bill strengthens customs authorities, reorganises the fight against financial crime and creates a procedure for assets of unclear origin. ...
  • 4 Min

Weiterlesen

Annual Tax Act 2026 Draws Criticism

Associations criticise tax-free premiums, new reporting duties, travel expense rules and higher interest rates in the 2026 Annual Tax Act. ...
  • 4 Min

Weiterlesen

Hidden Profit Distribution Involving Real Estate – BFH Clarifies Requirements

BFH ruling on hidden profit distributions arising from private use of company-owned real estate. Judgment of 1 October 2024, VIII R 4/21. ...
  • 9 Min

Weiterlesen

BFH on Suspension of the Limitation Period Due to Tax Investigation Measures

BFH on suspension of the limitation period due to tax investigation measures. Judgment of 19 August 2026 – X R 8/25 ...
  • 6 Min

Weiterlesen

CJEU Upholds Recovery of Madeira Tax Aid

The CJEU confirms that Madeira tax benefits granted in breach of approval conditions must be recovered as unlawful State aid. ...
  • 8 Min

Weiterlesen

Overview of New Tax Proceedings Before BFH and BVerfG

An overview of new BFH and BVerfG proceedings concerning key issues of corporate and personal tax law. ...
  • 5 Min

Weiterlesen

BFH: Base Airport Is the Primary Place of Work

The BFH confirms that a pilot’s base airport is the primary place of work, limiting travel expense deductions to the distance allowance. ...
  • 5 Min

Weiterlesen

Bundestag Rejects Several Tax Policy Initiatives

The Bundestag rejects proposals on income, real estate, inheritance tax, crypto-assets and organised tax evasion. ...
  • 3 Min

Weiterlesen

CJEU on Limitation Periods for Serious VAT Fraud

The CJEU approves a 15-year absolute limitation period for serious VAT fraud where there is no systemic risk of impunity. ...
  • 7 Min

Weiterlesen

BFH on the Tax Treatment of Property Remediation

The BFH clarifies when land remediation costs are deductible expenses or subsequent production costs for tax purposes. ...
  • 7 Min

Weiterlesen

New Foreign Trade and Payments Ordinance Since October 2026

The amended ordinance updates sanctions, fines, government exemptions and Germany’s national export control list. ...
  • 3 Min

Weiterlesen

Tonnage Tax: BMF Clarifies Domestic Ship Management

Following the BFH ruling, the BMF clarifies domestic ship management, sub-chartering and entry into service for tonnage tax purposes. ...
  • 3 Min

Weiterlesen

BFH Limits Equitable Relief for Loss Offsetting

The BFH rejects equitable relief for non-offsettable losses; a constitutional complaint and a further appeal on points of law are pending. ...
  • 4 Min

Weiterlesen

CJEU: Tax Relief Also Available for Swiss Households

The CJEU strengthens cross-border workers’ rights: § 35a EStG also applies to household services and tradespeople’s work in Swiss homes. ...
  • 7 Min

Weiterlesen

Section 7b EStG and the Re-Division of a Semi-Detached House

The Düsseldorf Fiscal Court allows special depreciation under Section 7b EStG where re-division creates additional residential space. ...
  • 3 Min

Weiterlesen

Fourth Amendment to Tax Haven Defense Ordinance Planned

The ministerial draft aligns the Tax Haven Defense Ordinance with the updated EU list and revises several tax jurisdictions’ classifications. ...
  • 3 Min

Weiterlesen