Tax·Bundesfinanzhof·4 weeks ago
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
Tax·Bundesfinanzhof·4 weeks ago
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
Tax·Bundesfinanzhof·4 weeks ago
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
Tax·Bundesfinanzhof·4 weeks ago
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.
Payroll & Labour·Rechtsprechung des Bundes·4 weeks ago
The 2027 notice sets 764, 902, 1 031 and 1 070 Euro per month for years one to four of Berufsausbildungen begun in 2027.
Industry: Across industries
Tax·Bundesfinanzhof·4 weeks ago
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.
Payroll & Labour·Deutsche Rentenversicherung·4 weeks ago
Pension ceiling 8,850 euros a month, health/care 6,375 euros, compulsory-insurance line 84,150 euros a year — the ordinance still needs Bundesrat consent.
Industry: Public administration and defence; compulsory social security
Financial Sector & Markets·Wirtschaftsprüferkammer·4 weeks ago
AMLA sent standards on customer checks, business relationships and group-wide policies to the Commission for approval, keeping manual sanctions screening for smaller obliged entities.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit·Wirtschaftsprüferkammer·4 weeks ago
The advice proposes EU add-ons and carve-outs to ISSA 5000; the Commission must adopt the standard by 1 July 2027 and a consultation is expected shortly.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Payroll & Labour·Deutsche Rentenversicherung·4 weeks ago
The 2027 values follow 2025 wage growth of 4.38%; health-insurance thresholds rise by an extra 300 Euro a month. The ordinance still needs Cabinet and Bundesrat approval.
Industry: Across industries
Payroll & Labour·Landesrecht Bayern (BAYERN.RECHT)·4 weeks ago
The exceptional above-tariff pay grantable with individual Finance Ministry consent rises from 121,000 to 124,000 Euro gross per calendar year; the 111,500 Euro general-consent threshold is unchanged.
Industry: General public administration activities
Tax·Bundeszentralamt für Steuern·4 weeks ago·2 documents
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
Tax·Bundeszentralamt für Steuern·4 weeks ago·2 documents
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
Tax·Rechtsprechung des Bundes·4 weeks ago
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
Tax·Bundeszentralamt für Steuern·4 weeks ago
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
Payroll & Labour·WSI-Tarifarchiv·1 month ago
Staged rises of 2.0% from January 2027, 1.0% from July 2027 and 2.0% from April 2028 settle the 7.0% demand; term runs 29 months to December 2028.
Industry: Printing and service activities related to printing
Public Sector & Economy·Landesrecht Nordrhein-Westfalen·1 month ago
NRW ersetzt die Richtlinie von 2018: 1 200 Euro monatlich bis zu zwölf Monate für innovative Gründungen, plus Zuschuss für gemischtgeschlechtliche Teams — Antrag vor Gewerbeanmeldung, Juryvotum Pflicht.
Industry: Across industries
Public Sector & Economy·Landesrecht Nordrhein-Westfalen·1 month ago
NRW's Boost4Impact.NRW offers young social enterprises up to 70% of market-consolidation costs (max €100,000) — applications by 31 March 2027, one grant per enterprise.
Industry: Across industries
Tax·Rechtsprechung des Bundes·1 month ago
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