Tax Law

Foreign donations must also satisfy German charity-law requirements. The BFH clarifies donors’ burden of proof in case X R 20/22.

The draft provides for electronic registers, digital receipts, expanded inspections and fines for breaches of the new obligations.

The Munich Fiscal Court classifies a cooperative’s costs for member trips and zoo visits as constructive dividends.

The BFH allows pre-acquisition losses to be carried back under Section 10d EStG despite Section 8c KStG.

The Bundestag approves the new tax treaty with Ukraine, revising withholding taxes, permanent establishment rules and information exchange.

The Schleswig-Holstein Tax Court ruled that an interest in a commercially structured KG precludes the extended trade tax reduction.

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

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

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

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