Posts archive for December, 2022

s&w Steuerberatung > Blog > 2022 > December
January 18, 2024 General 0

Annual Tax Act 2022: selected relieves

The Annual Tax Act 2022 (JStG 2022) is a typical article law consisting of more than 100 individual regulations across the board in tax law. It also contains important plans by the traffic light coalition to ease the tax burden on citizens. In doing so, it is also responding to the results of court rulings and to EU requirements. The […]

July 13, 2023 Uncategorized 0

Interest received by relatives: not necessarily taxable

A RULING BY THE FISCAL COURT MAKES LENDING AMONG RELATIVES MORE ATTRACTIVE Borrowing money, but from whom? – Not everyone gets the loan they want from the bank. Borrowing from a relative is therefore an alternative that many people use. However, even with such loans the state also collects, because interest by relatives is taxable. However not in principle, as […]

July 13, 2023 Uncategorized 0

Allocation requirement for VAT: hotel accommodation under the microscope

Overnight stays in hotels are treated differently throughout Europe. While European VAT law requires that all services related to overnight stays in hotels be taxed at a uniform rate of 7 percent, Germany continues to deviate: currently, the VAT allocation rule prevails. This means that while German hotels charge the standard 7 percent VAT on overnight stays, they charge the […]

July 13, 2023 Uncategorized 0

Straight-line depreciation: new rules from 2023 onwards

New depreciation rules will make the construction of rental properties more attractive Depreciation (“AfA”) plays an important role in the decision pro or contra construction of rental housing. In order to make new construction of rental properties more attractive, the German Federal Government has adopted new provisions as part of the 2022 Annual Tax Act. The most important thing that […]

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