Tax·Landesrecht Nordrhein-Westfalen·3 days ago
Effective 30 October 2026, the amendment empowers the environment ministry to regulate the annual wastewater volume by ordinance; municipalities, associations and industrial dischargers gain earlier finality.
Industry: Sewerage
Tax·Bundeszentralamt für Steuern·4 days ago
Version 3.0 (BMF collection, October 2026) is mandatory for records after 31 Dec 2028 and optional after 31 Dec 2027 — vendors and cash businesses must move exports to 3.0.
Industry: Across industries
Payroll & Labour·Rechtsprechung des Bundes·4 days ago
2027 monthly values: Verpflegung 355 Euro, Unterkunft 289 Euro, Wohnung fallback 5.08 Euro per sqm — apply the new SvEV tables from 1 January 2027.
Industry: Across industries
Legal & Corporate·Deutscher Steuerberaterverband e.V.·4 days ago·2 documents
DStV backs uniform admission for insolvency office-holders but demands freelance-status clarity, equal weight for restructuring training, register rails and wider grandfathering.
Industry: Legal activities
Tax·Deutscher Steuerberaterverband e.V.·4 days ago
DStV welcomes parts of the draft Annual Tax Act 2026 but rejects the 24-month first-workplace rule, demands an application procedure for VAT groups and fights the wrong-channel service fiction.
Industry: Across industries
Tax·Deutscher Steuerberaterverband e.V.·4 days ago
DStV backs the draft's relief for families and middle incomes but says the tariff shift fails to offset bracket creep, top rates hit partnerships, and the §34a/§1a KStG overhaul must come in the autumn package.
Industry: Across industries
Tax·Bundesfinanzhof·5 days ago
BFH III B 83/25 keeps a 24,508 Euro Kindergeld reclaim suspended: a held residence permit counts, and using section 42 abuse law against the paternity behind it is seriously doubtful.
Tax·Bundessteuerberaterkammer·5 days ago·2 documents
Stellungnahme 49/2026 on the ESt-Reformgesetz 2027: uniform 75 Euro base or higher bonus rates, contribution alignment, lump-sum and tariff warnings.
Industry: Across industries
Tax·Bundesfinanzhof·5 days ago
BFH IX R 13/25 rejects a second manufacture of restored colliery land: the wife's share is deductible, while the husband's turns on whether a Teilwertabschreibung had reset the benchmark.
Industry: Across industries
Tax·Bundesfinanzhof·5 days ago
BFH VI R 4/25 treats a pilot's stationing airport including parked aircraft as the first place of work, so home-to-airport trips earn only the distance allowance; pre-flight cockpit work counts toward that finding.
Industry: Across industries
Tax·Bundesfinanzhof·5 days ago
BFH X R 8/25 confines section 171(5) tolling to taxes from the investigated facts and requires the taxpayer to recognise which complex is examined; the 2010 assessment for 2001 was therefore out of time.
Industry: Across industries
Tax·Bundesfinanzhof·5 days ago
X R 8/24 of 22 September 2026: section 22(6) fiction covers the sale trigger only; 2.15m Euro gain stays with the contributor, foundation taxed as successor.
Industry: Across industries
Tax·Bundesfinanzhof·5 days ago
X R 3/24 of 21 September 2026: sole heir who inherits dwelling and loan and self-occupies meets section 92a(1) withdrawal rule via universal succession.
Legal & Corporate·Wirtschaftsprüferkammer·5 days ago·2 documents
WPK's 28 October notices oppose unequal secrecy protection for auditors in the customs bill and announce TOTP login for goAML from 9 November 2026, with the FIU recommending the switch.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Bundeszentralamt für Steuern·6 days ago·3 documents
Version 1.3 of the DPI filing notes: 50 MB limit, separate test upload, must-use correction path, mandatory TINs and entity-seller rules for the 2026 reports due 1 February 2027.
Industry: Across industries
Tax·Bundessteuerberaterkammer·6 days ago·3 documents
Stellungnahme 48/2026 on the JStG 2026 draft: VAT Organschaft fixes, payroll digitisation warnings, AI data and interest-rate demands ahead of the finance committee hearing.
Industry: Across industries
Tax·Bundeszentralamt für Steuern·6 days ago·2 documents
The BZSt filing guide for one-time §17 KStTG registration: which non-MiCA operators are caught, the nexus test, portal filing, and change and deletion requests.
Industry: Financial and insurance activities
IT, Cybersecurity & Data·Bundessteuerberaterkammer·7 days ago
The updated 27 October AI FAQ adds a labelling Q&A under Art. 50(4) and reverses the 'no duties' line for firms.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Legal & Corporate·Bundessteuerberaterkammer·7 days ago·6 documents
The 23rd Satzungsversammlung's BOStB/FBO amendments, approved by the finance ministry and published 27 October, take effect 1 November — the branch-manager exemption repeal follows 1 January 2027.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy