Tax·Bundesfinanzhof·1 month ago
A rental platform that never rents the vehicle itself supplies intermediation, not a hidden own supply — the domestic rental firm owes VAT under § 13b UStG.
Industry: Renting and leasing of cars and light motor vehicles
Tax·Bundesfinanzhof·1 month ago
A sea pilot's pilotage district is no large-area Betriebsstätte: journeys from home to assignments and meal allowances are deductible in full.
Industry: Service activities incidental to water transportation
Payroll & Labour·Rechtsprechung des Bundes·2 months ago
The Ninth Ordinance extends the 1% winter-employment levy (0.6% employer, 0.4% employee) to 31 December 2027; § 3a then lapses on 1 January 2028.
Industry: Construction
Tax·Deutscher Steuerberaterverband e.V.·2 months ago
The cabinet adopted the EStRefG 2027 draft on 2 September 2026 — higher allowances, Kindergeld at 267 EUR from 2027, Mini-Job levy at 5%. Bundesrat first readings on Frühstartrente and JStG 2026 are set for 25 September.
Industry: Data processing, hosting and related activities
Tax·Bundesfinanzhof·2 months ago
A simply signed pleading sent via a firm's Gesellschaftspostfach is valid even where a different authorised Steuerberater triggered the send. The IX. Senat vacated FG München and remanded.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Bundesfinanzhof·2 months ago
Third-party care without the objecting parent's involvement cannot be attributed to him, even by his own parents nearby. The III. Senat vacated the lower judgment and granted the transfer outright.
Tax·Bundesfinanzhof·2 months ago
The IV. Senat allows partner-related rollover into KGaA assets via the phG supplementary balance sheet. It vacated the Finanzgericht Köln judgment and remanded for findings on the receiving-side deduction.
Industry: Across industries
Tax·Bundesfinanzhof·2 months ago
The fact that a relative caused the loss does not exclude deduction, but the business link needs particularly careful proof. The X. Senat vacated the lower judgment and remanded.
Industry: Across industries
Financial Sector & Markets·Wirtschaftsprüferkammer·2 months ago·4 documents
WPK tells AMLA that account and transaction data points must be optional for auditors filing suspicion reports — otherwise reports may be technically untransmittable. Consultation closes 20 September 2026.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Legal & Corporate·Wirtschaftsprüferkammer·2 months ago·2 documents
The WPK board adopted the updated recognition guidance and model articles on 10 July 2026. Recognition of affected firms resumes under thirteen contractual requirements keeping final control with the professionals.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Payroll & Labour·Deutsche Rentenversicherung·2 months ago
The 603 EUR rate now applies strictly for 1 January to 31 December 2026. The 633 EUR figure governs from 1 January 2027.
Industry: Across industries
Payroll & Labour·Deutsche Rentenversicherung·2 months ago
From 1 January 2027, anyone drawing more than 66.66% of the full Altersrente as a Teilrente loses statutory Krankengeld; switch requests for that date must reach the DRV by 31 December 2026.
Payroll & Labour·Rechtsprechung des Bundes·2 months ago
The rate rises from the 4.9 per cent applying from 2026 back to the 5.0 per cent of 2023–2025. The 2027 levy on the year's fees falls due by 31 March 2028.
Industry: Museums activities · Programming and broadcasting activities · +6 more · News agency activities · Public relations and communication activities · Publishing activities · Advertising agencies · Creative, arts and entertainment activities · Other education n.e.c.
IT, Cybersecurity & Data·Rechtsprechung des Bundes·2 months ago·3 documents
BaFin ordinance of 26 August 2026 (BGBl I Nr. 256) extends the audit report to DORA ICT duties for Wertpapierinstitute and crowdfunding providers, first for years starting after 31 Dec 2024.
Industry: Legal and accounting activities · Other financial service activities, except insurance and pension funding n.e.c. · +1 more · Other activities auxiliary to financial services, except insurance and pension funding