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…
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…
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…
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…
BACKGROUND Landlords can depreciate rented buildings more quickly and thus save income taxes if they can prove a shorter useful life. This no longer requires an expert appraisal of the…
BACKGROUND In view of increasing risks that companies may currently face as a result of sharp rises in energy prices and commodity prices, combined with rising interest rates and weakening…
Background According to the legislator, the recently introduced one-time energy price allowance (“Energiepreispauschale”; hereinafter referred to as “EPP”) of EUR 300 is intended to relieve those groups of the population…
Background On May 19, 2022, the German Bundestag passed the Fourth Act on the Implementation of Tax Relief Measures to Address the Corona Crisis (“Fourth Corona Tax Relief Act” or…
Background To be attractive especially for sought-after specialists, employers increasingly offer the possibility to work abroad temporarily or even permanently, i.e. to work literally “borderless”. This applies not only to…
Overview Corona Emergency Aid (“Corona Soforthilfe”) could be applied for by companies and solo self-employed persons in the period from March 27, 2020 to May 31, 2020. Starting in mid-June…