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 & accounting news — page 4

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

TaxBundesfinanzhof1 month ago

BFH: ordered destruction of spirits is taxable misuse

BFH VII R 34/23: ordered destruction of spirits by a use-permit holder is misuse triggering spirits tax; destruction needs a week's prior notice even without supervision.

Industry: Manufacture of chemicals and chemical products

TaxBundesfinanzhof1 month ago

BFH: post-birth worker status preserves Kindergeld claim

BFH III R 27/24: a Union citizen mother who leaves work for pregnancy and birth keeps worker status where she returns within a reasonable period — Kindergeld upheld.

TaxBundesfinanzhof1 month ago

BFH: care billed via a third party keeps trade-tax exemption

BFH VII R 35/24: SAPV nursing billed via a cooperative stays exempt under § 3 Nr. 20(d) GewStG; the 40% test needs economic bearing by carriers, not direct payment to the facility.

Industry: Other human health activities

TaxBundesfinanzhof1 month ago

BFH: higher sale price alone cannot sink a § 198 appraisal

BFH II B 87/25: blanket rejection of a § 198 BewG appraisal by pointing to a higher sale price breaches §§ 76 and 96 FGO — Düsseldorf judgment set aside and remanded.

TaxBundesfinanzhof1 month ago

BFH suspends tobacco-tax alternative assessment as seriously doubtful

BFH VII B 24/25: a tobacco-tax Wahlfeststellungsbescheid alternating between tax debt and § 71 AO liability is seriously doubtful under recent exclusivity case law — enforcement suspended without security.

Industry: Manufacture of tobacco products

Financial Sector & MarketsRechtsprechung des Bundes1 month ago

Insurer recovery and resolution regime enacted; energy-tax relief extended

Germany enacted a recovery and resolution regime for insurers with BaFin as resolution authority and an industry-funded fund. The same act extends energy-tax relief to 1 October–31 December 2026.

Industry: Insurance, reinsurance and pension funding, except compulsory social security

TaxDeutscher Steuerberaterverband e.V.1 month ago

BMF: new tax-return checkbox creates no new duties

The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.

Industry: Across industries

TaxDeutscher Steuerberaterverband e.V.1 month ago

DStV tracker: five tax bills advance at once

DStV's 1 October tracker: income-tax reform heads for first reading on 8 October, the €100,000 register duty bill has cabinet approval, and application-free Kindergeld has Bundesrat approval.

Industry: Data processing, hosting and related activities

TaxBundesfinanzhof1 month ago

BFH: free hotel car parks open to all are untaxed; fitness access at 19%

BFH V R 11/26: free hotel car parks open to everyone are no taxable supply; guest fitness and wellness access is standard-rated, not covered by the 7% accommodation rate. WLAN goes back for findings.

Industry: Hotels and similar accommodation

Legal & CorporateWirtschaftsprüferkammer1 month ago

IESBA 2026 ethics handbook sets December start for assurance rules

The 2026 Handbook consolidates the ethics Code in two volumes; external-expert and sustainability rules apply from 15 December 2026, value-chain independence provisions from 1 July 2028.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Payroll & LabourBundessteuerberaterkammer1 month ago

Central power-of-attorney register for social insurance from 2028

BMAS and BMF approved a central register where tax advisers file client powers of attorney once; carriers check them electronically. It applies from 1 January 2028, mandatory retrieval from 2030.

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

TaxBundeszentralamt für Steuern1 month ago

BZSt certifies Riester and Rürup products under 2027 law

Old Riester certificates lapse on 1 January 2027 unless converted; providers file new applications electronically, with an 8,000-Euro fee for full model reviews.

Industry: Financial and insurance activities

TaxBundeszentralamt für Steuern1 month ago

BZSt adds refund questionnaires for Australian, Liechtenstein, Dutch funds

Funds from Australia, Liechtenstein, the Netherlands and non-treaty cases get dedicated BZSt refund questionnaires; existing questionnaires were replaced with accessible versions.

Industry: Trusts, funds and similar financial entities

TaxRechtsprechung des Bundes1 month ago

German minimum tax joins mutual assistance treaty scope on 1 December

Germany added the Mindeststeuer to its covered taxes under the OECD/Council of Europe assistance convention with effect from 1 December 2026; the same notice sets the entry into force for Zimbabwe on that date.

Industry: Across industries

Accounting & ReportingWirtschaftsprüferkammer1 month ago3 documents

Revised ESRS and Voluntary Standard published in Official Journal

Revised ESRS apply from FYs starting 1 Jan 2027; FY 2026 offers three options. The Voluntary Standard applies from 24 Sept 2026, its Value Chain Cap from FY 2027.

Industry: Across industries

Payroll & LabourDeutsche Rentenversicherung1 month ago

2027 social insurance thresholds to rise on 4.38% wage growth

All 2027 thresholds rise on 4.38% 2025 wage growth, with health insurance limits up an extra €300 a month. The ordinance still needs cabinet and Bundesrat approval.

Industry: Across industries

TaxBundesfinanzhof1 month ago

BFH: merger fair value includes goodwill, bars negative goodwill

Fair-value merger balance sheets recognise self-created goodwill — floored at zero by the substance value — but must include tax-barred liability provisions.

Industry: Across industries

TaxBundesfinanzhof1 month ago2 documents

BFH: market-development grant to foreign affiliate capitalised over 15 years

A market-development grant to a foreign affiliate is business-motivated where it buys higher licence income — no withdrawal, no § 1 AStG correction; capitalise over 15 years.

Industry: Across industries

TaxBundesfinanzhof1 month ago

BFH: § 7g profit ceiling tested on tax profit, not balance-sheet gain

The €200,000 IAB ceiling is tested on tax profit after off-balance-sheet corrections — added-back trade tax can push a business over it.

Industry: Across industries

Germany news

Latest

BFH: hotel breakfast at 19%, parking estimate unlawful

BFH: ordered destruction of spirits is taxable misuse

BFH: post-birth worker status preserves Kindergeld claim

BFH: care billed via a third party keeps trade-tax exemption

BFH: higher sale price alone cannot sink a § 198 appraisal

BFH suspends tobacco-tax alternative assessment as seriously doubtful

Insurer recovery and resolution regime enacted; energy-tax relief extended

BMF: new tax-return checkbox creates no new duties

DStV tracker: five tax bills advance at once

BFH: free hotel car parks open to all are untaxed; fitness access at 19%

IESBA 2026 ethics handbook sets December start for assurance rules

Central power-of-attorney register for social insurance from 2028

BZSt certifies Riester and Rürup products under 2027 law

BZSt adds refund questionnaires for Australian, Liechtenstein, Dutch funds

German minimum tax joins mutual assistance treaty scope on 1 December

Revised ESRS and Voluntary Standard published in Official Journal

2027 social insurance thresholds to rise on 4.38% wage growth

BFH: merger fair value includes goodwill, bars negative goodwill

BFH: market-development grant to foreign affiliate capitalised over 15 years

BFH: § 7g profit ceiling tested on tax profit, not balance-sheet gain