Tax Law

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

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

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

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

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

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

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

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

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

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