What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

Germany Tax news

Monday, 2 November 2026

Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.

Personal & Owner TaxationDeutscher Steuerberaterverband e.V.2 weeks ago

DStV: draft 2027 income-tax reform breaks legal-form neutrality

Ahead of the 4 November finance-committee hearing, the advisers' association warns the planned 45%/47% top rates endanger legal-form neutrality, and backs keeping the ten-year property-gain window.

Industry: Across industries

Excise & Environmental TaxesRechtsprechung des Bundes2 weeks ago

New tobacco tax rates for 2027–2031 enter into force

Stepped tobacco rates apply from 2027 — cigarettes up to 18.57 cent plus 21.05 percent, vape substitutes to 0.44 Euro/ml by 2030 — with five-week early stamp ordering through 2026.

Industry: Manufacture of tobacco products

Withholding Tax RulesBundeszentralamt für Steuern2 weeks ago2 documents

MiKaDiv FB manual bars attachments, fixes W-IdNr entry, adds return codes

The October 2026 MiKaDiv FB manual bars attachments to XML messages, mandates the "00001" W-IdNr distinguishing feature, and adds return codes RC44, RC45 and RC46 for BEM and message-chain validation.

Industry: Across industries

Withholding Tax RulesBundeszentralamt für Steuern2 weeks ago

Listed firms report § 45b(9) shareholders via § 67d data plus fallback ID

Shareholder-identity data under § 67d AktG plus § 93c AO supplements form the § 45b Absatz 9 EStG report; missing identifiers use <UNKNOWN> with birth date and postcode mandatory for individuals.

Industry: Across industries

Withholding Tax RulesBundeszentralamt für Steuern3 weeks ago

BZSt moves § 50c withholding-tax relief to new portal form in December

From 7 December 2026, § 50c relief from § 50a withholding tax runs on a new form available only in the new BZSt online.portal; old certificates stay valid but old drafts die with the switch.

Industry: Leasing of intellectual property and similar products, except copyrighted works · Creative, arts and entertainment activities · Sports activities and amusement and recreation activities

Real Estate & Property TaxBundesfinanzhof3 weeks ago

BFH: inflated land price taxed twice — no § 174 AO correction

A GmbH paid €1.1m for land worth €480,000; gift tax hit the excess as a hidden distribution. The II Senate holds land transfer tax on the full price still stands — no conflicting assessment, no correction.

Industry: Across industries

Tax Courts & Tribunal DecisionsBundesfinanzhof3 weeks ago

BFH upholds €100 fine on witness who skipped Finanzgericht hearing

A duly summoned witness stayed away over a misunderstanding about her summons; the VI Senate holds that excuses neither the absence nor an undeclared spousal privilege, and keeps the €100 fine.

International Tax / Double Tax TreatiesBundeszentralamt für Steuern3 weeks ago3 documents

BZSt ships FATCA newsletter 08/2026 and new protocol schema

FATCA Newsletter 08/2026 lets institutions file nil reports via the portal form and announces a new Verarbeitungsprotokoll XSD dated 7 October 2026, valid from December 2026, with four matching examples.

Industry: Financial and insurance activities

Inheritance, Wealth & Gift TaxBundessteuerberaterkammer3 weeks ago2 documents

Tax advisers may run extra offices without a designated head from 2027

The Satzungsversammlung adapted both professional orders to the Ninth Amendment Act: § 11(3)-(4) BOStB go on 1 January 2027; references track the renumbered StBerG.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Corporate & Income TaxBundesfinanzhof4 weeks ago

BFH: insolvent trader deducts administrator fees pro rata, may provide

Administrator fees in a business insolvency are deductible to the business share and provisionable before maturity: the BFH reverses the blanket denial and remands for allocation.

Industry: Across industries

Real Estate & Property TaxBundesfinanzhof4 weeks ago

BFH: demerger successor inherits § 6a pre-possession period

A split company's decades-long holding of a property subsidiary counts for the acquirer's § 6a pre-retention period: the 2013 merger stays transfer-tax-free despite only three years of direct holding.

Industry: Across industries

VAT / GST / Indirect TaxBundesfinanzhof4 weeks ago

BFH: 60% stake plus sole manager founds VAT group; § 176 filing needed

60% capital plus sole managing director equals financial integration despite a two-thirds charter quorum — but assessments resting only on the new case law need the parent's amendment application under § 176 AO.

Industry: Across industries

Inheritance, Wealth & Gift TaxBundesfinanzhof4 weeks ago

BFH: negative capital account cuts gift-tax value of KG interest

A GmbH & Co. KG interest stays negative for gift-tax purposes even if the limited partner paid in full and owes nothing more: 933,063 euros instead of 1.5 million in the decided case.

Tax Courts & Tribunal DecisionsBundesfinanzhof4 weeks ago

BFH: Swiss child allowance counts gross; tax child deduction ignored

Differenzkindergeld where a parent works in Switzerland: the Kinderzulage offsets the German claim at its gross amount, the cantonal Kinderabzug does not count at all, and francs convert at the payout-day rate.

Withholding Tax RulesBundeszentralamt für Steuern4 weeks ago2 documents

BZSt demands no-double-relief confirmation in US disregarded cases

In selected Disregarded Entity cases the BZSt demands confirmation that no US credit of the German withholding tax has been or will be claimed alongside the requested Freistellung or Erstattung.

Industry: Across industries

International Tax / Double Tax TreatiesBundeszentralamt für Steuern4 weeks ago2 documents

German tax offices must renew eFCA certificate; UK VAT requests join scope

The old web-application certificate expires within days; the current one runs to September 2027, eFCA becomes mandatory for UK VAT Protocol requests, and a new Rückstandsanzeige replaces Annex 7a.

Industry: Administration of the State and the economic and social policy of the community

Global Minimum Tax & BEPSRechtsprechung des Bundes4 weeks ago

Germany approves OECD pact for automatic GloBE return exchange

Approval act (BGBl II No. 220) in force 6 Oct 2026; the date the MCAA itself takes effect for Germany follows by separate gazette notice.

Industry: Across industries

Crypto & Digital Asset TaxationBundeszentralamt für Steuern4 weeks ago

BZSt posts final DAC8/CARF dataset and five XML filing samples

Binding XSD schema plus sample XML for first, follow-up, nil and other-nexus filings helps providers and vendors build 2026-period DAC8/CARF reports due 31 July 2027.

Industry: Financial and insurance activities

Real Estate & Property TaxRechtsprechung des Bundes1 month ago

Notaries go electronic for land-transfer-tax filings on 1 October

Notaries must file land-transfer-tax notifications electronically in the prescribed dataset with a searchable PDF deed copy from 1 October 2026, including the data for the clearance certificate.

Industry: Legal activities

VAT / GST / Indirect TaxBundesfinanzhof1 month ago

BFH: hotel breakfast at 19%, parking estimate unlawful

Breakfast stays at the 19% standard rate under the ECJ's J-GmbH ruling — but a parking estimate implying 34.72 cars on 33 spaces violates logic, so the case goes back.

Industry: Hotels and similar accommodation