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.

Excise & Environmental TaxesLandesrecht Nordrhein-Westfalen3 days ago

NRW sets three-year backstop for wastewater-levy assessment

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

E-Invoicing & Digital Tax Reporting MandatesBundeszentralamt für Steuern4 days ago

DSFinV-K 3.0 mandatory for records after 31 December 2028

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

Fixed Asset Depreciation — Tax RulesDeutscher Steuerberaterverband e.V.4 days ago

DStV picks apart draft Annual Tax Act 2026, rejects key payroll rule

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

Personal & Owner TaxationDeutscher Steuerberaterverband e.V.4 days ago

DStV says 2027 income-tax draft short-changes Mittelstand, demands full fix

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

Personal & Owner TaxationBundesfinanzhof5 days ago

BFH keeps Kindergeld flowing amid doubts over paternity-abuse theory

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.

Personal & Owner TaxationBundessteuerberaterkammer5 days ago2 documents

BStBK rejects split Sunday bonus base in 2027 income-tax reform draft

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 Courts & Tribunal DecisionsBundesfinanzhof5 days ago

BFH rejects second manufacture of land, remands mine-shaft cleanup case

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

Expenses & Benefits-in-Kind Tax TreatmentBundesfinanzhof5 days ago

Pilot's home airport is first workplace, only distance allowance, BFH rules

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 Filing, Registration & PenaltiesBundesfinanzhof5 days ago

BFH limits tax-fraud tolling to investigated facts, taxpayer must see which

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 Courts & Tribunal DecisionsBundesfinanzhof5 days ago

Foundation heir pays income tax on pre-death contribution gain, BFH rules

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

Personal & Owner TaxationBundesfinanzhof5 days ago

Heir may repay inherited home loan with Wohn-Riester capital, BFH rules

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.

Tax Filing, Registration & PenaltiesBundeszentralamt für Steuern6 days ago3 documents

BZSt cuts DAC7 file size to 50 MB and splits upload into live and test

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

VAT / GST / Indirect TaxBundessteuerberaterkammer6 days ago3 documents

BStBK backs VAT group reform in draft Annual Tax Act but rejects 2030 start

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

Crypto & Digital Asset TaxationBundeszentralamt für Steuern6 days ago2 documents

Non-MiCA crypto operators must register with BZSt before first CARF report

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

Regional / Sub-national TaxBundesfinanzhof2 weeks ago

BFH denies extended cut where GmbH founds firms to flip for owners

Forming subsidiaries for shareholders to flip forfeits the extended property reduction; the BFH needs no open-market offering and treats shareholders as third parties.

Industry: Renting and operating of own or leased real estate

Tax Courts & Tribunal DecisionsBundesfinanzhof2 weeks ago

BFH widens § 32a amendments to indirect vGA effects, remands loan case

A vGA routed through a sister company can reopen a final shareholder assessment via later acquisition costs; the BFH allows indirect consequences under § 32a but remands for missing waiver, value and loss-year findings.

Industry: Across industries

Corporate & Income TaxDeutscher Steuerberaterverband e.V.2 weeks ago

DStV demands fixes to draft Annual Tax Act 2026 before hearing

Ahead of the 2 November hearing, the DStV demands an application procedure for the VAT group, rejects the 24-month workplace rule, and opposes cash-only deductions and asset-register duties.

Industry: Across industries

Global Minimum Tax & BEPSBundeszentralamt für Steuern2 weeks ago2 documents

German Pillar 2 groups must also file Mindeststeuer-Erklärung via ELSTER

Covered groups file the Erklärung to the Landesfinanzbehörde, not the BZSt; the GIR duty to the BZSt is now qualified and can fall away under Central Filing.

Industry: Across industries

Personal & Owner TaxationRechtsprechung des Bundes2 weeks ago

Automatic child benefit: birth notice replaces application from 2027

From 2027 the birth notification from the BZSt replaces the child-benefit application, e-filing becomes mandatory, and Familienkassen retrieve eligibility data automatically.

Personal & Owner TaxationDeutscher Steuerberaterverband e.V.2 weeks ago2 documents

DStV: 2027 draft adds 47 percent top rate, splits bonuses, skips reform

The 2027 draft lifts allowances but provides for a 47 percent top rate from 280,000 euros; the DStV demands inflation offset, surcharge abolition and uniform shift-bonus rules instead.

Industry: Across industries