Tax Law

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

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

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

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

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

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

The Niedersächsisches Finanzgericht ruled on 2 April 2025 (case no. 9 K 147/22) on a lock-up period breach within the first year.

The BFH changes its case law: Payments for waiving usufruct over privately held rental properties may constitute taxable compensation.

The Advocate General considers the temporary solidarity contribution on energy companies’ excess profits compatible with EU law.

The BGH confirms that retroactive VAT exemption does not undo completed tax evasion, although it may reduce the sentence.