Tax law is as complicated and inscrutable as dense fog. Our team of experienced tax experts guides you through your tax issues and supports with practical information on the diverse and complex tax topics.

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Aus unseren Inhalten

Aus unseren Inhalten

Aus unseren Inhalten
Overview: Property tax reform in the federal states

Already at the end of 2019, the Bundesrat passed the legal basis for the reform of the property tax. The central element of the reform is the possibility for the federal states to develop their own approaches (so-called opening clause) for the necessary property valuation (deviating from the so-called federal model). In the following, we provide an overview of the implementation status in the individual federal states.

Sales tax or insurance tax for guarantee commitments

In May 2021, the Federal Ministry of Finance had commented on an insurance tax liability for warranty commitments in the motor vehicle trade and shortly thereafter clarified that the statements should apply regardless of the industry.

Bundestag approves tax-free inflation compensation premium of up to 3,000 euros

As part of the third relief package, the German government had agreed on the temporary introduction of a tax-free special payment. This was adopted by the Bundestag today in the second and third readings.

Federal government adopts new regulations to speed up tax field audits

For several years, the tax authorities have been trying to develop solutions within the framework of a federal-state working group that will lead to an acceleration of external tax audits. Now the measures are available in the form of a bill, of which we would like to give a brief overview.

Mobile working abroad

Companies are increasingly focusing on mobile working abroad. But how exactly can this work? The brochure "Orientation Guide in the Legal Jungle" provides an overview of the legal framework.

Current developments of tax-related topics

The event offered participants the opportunity to learn about and exchange information on current developments in tax law.

Facts and figures on the bureaucracy monster

VDMA is campaigning for less bureaucracy in work assignments in Europe. An overview of the facts and figures shows that there is still a long way to go before the Internal Market runs smoothly.

"EU Bubble talks - 30 minutes insights from Brussels": Web seminar series launched

Attention Europe enthusiasts! With our new web seminar series "EU Bubble talks - 30 minutes insights from Brussels" we take a look behind the scenes of European politics and take you with us.

Private investment instead of higher social spending

Rejection of false desires is called for: The high tax revenues of the public coffers must not be channeled into higher social spending; instead, more tax funds are needed for better investment conditions in Germany.

Study on "Tax Compliance and Transfer Pricing

VDMA supports a study on "Tax Compliance and Transfer Pricing" by the University of Paderborn which is relevant for the practice and asks for your support until May 31, 2023.

Brazil - New Transfer Pricing Regime

Brazil will in the future follow the OECD Transfer Pricing Guidelines, thus turning away from the previous special regime.

Rising interest rates

The steep rise in interest rates in recent months has direct consequences for intergroup transfer prices and will be the focus of future tax audits.

Discussion draft for Pillar II published

The BMF has published its first discussion draft for the national implementation of the global minimum tax in Germany.

Tightening of the obligations to cooperate in § 90 AO

In the future, taxpayers will be required to submit their transfer pricing documentation without a request within 30 days of being notified of the audit order.

Tax support measures for victims of the earthquake disaster in Turkey and Syria

On the occasion of the humanitarian catastrophe caused by the earthquake in the border region between Turkey and Syria, the German government now reacts with tax support measures

Cross-border telework between Germany and Austria

Based on the EU Commission`s Telework Guidance of May 13, 2022, Germany and Austria have created an agreement with foresight for the period after the COVID-19 special regulation from July 1, 2023.

6th Berlin Sales Tax Day with attractive program

On 9 / and 10.3.2023, the Berlin Sales Tax Day will take place in presence in Berlin.

Guarantee commitments: industry calls for clarifications

The BMF letter on the insurance tax liability of warranty commitments, which came into force on 1.1.2023, continues to lead to great uncertainty in the manufacturing sector about the treatment of warranty extensions/guarantees.

Updated BMF letter on research allowance

In the fall of 2021, the BMF had commented for the first time on details of the research allowance. Now an update of the administrative instruction has been published.

India - Form 10 F

CBDT provides relaxation, allows manual filing of Form 10F by non-resident taxpayers not having PAN till March 31, 2023.

Focus on service deployment - balancing capacity bottlenecks

Schengen visa may allow short-term deployment of non-EU service technicians in Germany.

VDMA Evaluation of the option model according to § 1a KStG

The evaluation of the so-called option model is already laid down as a government project in the coalition agreement of the "Ampel". The VDMA supports this project and has conducted a corresponding survey among its members.

Research allowance gains momentum: Mechanical engineering is strongest user

The VDMA has called for tax-based research funding with great commitment, and it was introduced in 2020. The research allowance has developed successfully so far, with mechanical engineering being the strongest user. At the same time, there is a need for optimization in order to make the research allowance even better known and to expand its success.

Turning point also in tax policy?

The term "turn of the millennium" characterized the past year 2022 like no other. In the meantime, this idea also seems to have reached economic and tax policy. However, not everything that is demanded in this context in terms of tax policy is suitable for supporting companies in a far-reaching transformation. On the contrary, some of it is clearly counterproductive. This applies in particular to considerations not only by some SPD politicians regarding inheritance tax.

New laws with tightening

In 2022, the new regulation for Transfer of Functions (FVerlV) came into force. The submission deadline of transfer pricing documentation will be dramatically shortened from Jan. 1, 2025.

VDMA activities on trade policy in 2022

From export financing to China and trade with third countries - VDMA wrote a letter outlining our main trade activities in 2022.

Coordinating social security law

In June 2022, the EU Administrative Commission had agreed on the adoption of a "No Impact Policy" with a transitional period of the special pandemic-related regulations until December 31, 2022. This has now been extended to June 30, 2023.

EU decides to implement Pillar 2

On December 12, 2022, the Czech Presidency of the Council of the European Union announced that a political agreement had been reached by all EU member states regarding the introduction of a global minimum taxation of 15 percent ("Pillar 2").

BMF publishes FAQ on inflation compensation lump sum

After the possibility of paying the tax-free inflation compensation lump sum was included in the law (§ 3 No. 11c EStG), the Federal Ministry of Finance (BMF) has now published an FAQ to clarify individual questions.

Don't just think about fighting fraud!

The many data delivery obligations in tax law impose heavy bureaucratic burdens on companies. That's why digitization must also bring tangible benefits to companies at the same time. Focusing only on combating fraud is not enough.

Employees residing abroad

"Mobile working abroad" has become a top issue for companies that want to be attractive to qualified specialists and managers who live outside Germany. But what needs to be taken into account?

Meals per diems for trips abroad as of 01.01.2023

The BMF has published the application letter "Tax treatment of travel expenses and travel allowances for business and work-related trips abroad from January 1, 2023".

The implementation of Pillar II begins!

Countries such as the United Kingdom and the Netherlands have already taken the first steps towards national implementation of Pillar II, and other countries are in the starting blocks.

Cabinet agrees on amendments to abolish cold progression

At its meeting on November 2, 2022, the federal cabinet approved the new reports on tax progression and subsistence level and agreed on adjustments to the Inflation Compensation Act already before parliament.

Economics Committee of the Bundesrat advocates reduced corporate tax burden

In the course of commenting on the Annual Tax Act 2022, the Economic Committee of the Bundesrat calls for a reduction of the corporate tax burden to 25 percent and an unlimited declining balance depreciation. This takes up central VDMA positions.

Temporary reduction of the VAT rate for supplies of gas

Temporary reduction of the VAT rate for supplies of gas through the natural gas network and heat through a heat network in the period from October 1, 2022 to March 31, 2024.

Tax law experts from VDMA member companies met in Vienna

The event took place in mid-October in Präsenz. Participants learned about everything from risk-free invoicing for work and assembly deliveries to current ECJ case law and triangular transactions.

Extension of the deadline for submitting the property tax value declaration

Conference of Finance Ministers agrees on extension of deadline for submission of property tax value declarations

Tax equity measures due to increased energy prices

The BMF has published a letter with relief for deferral requests, enforcement protection and adjustments of advance payments.

Changes in income tax: Home office flat rate, workroom and pension expenses

The German government has agreed on a draft annual tax law and introduced it into the parliamentary procedure. It also includes some regulations for wage and employee taxation.

Federal government plans to abolish register cases as far as possible

An initiative to completely abolish so-called register cases already failed in 2020. As part of the current Annual Tax Act, the German government is now making a renewed attempt to remove most cases from the focus of withholding tax.

A real novelty: the tax system audit

After the federal government has already agreed on various measures to reform and accelerate the external tax audit, the coalition has now surprisingly launched another innovation and lays the first foundation stone of a system audit

Abolish bracket creep as soon as possible

The Federal Minister of Finance wants to dismantle bracket creep. This reduction is a question of justice and long overdue. The relief must also be spread over the entire tax scale.

Our events

List of planned experience exchange events ("ERFA") from the North, VDMA National Association North and the AG Marine Equipment and Systems (MES).

International tax comparison

The German Federal Ministry of Finance (BMF) has published the brochure "The most important taxes in international comparison".

Transfer pricing documentation

The German Federal Ministry of Finance (BMF) plans to shorten the submission deadline.

Transfer of Functions Ordinance to be amended

On 05.07.2022, the BMF published the draft bill of a new function shifting regulation ("FVerlV-E").

Expatriation decree revised

The BMF letter contains regulations for the exemption of wages for certain foreign activities in countries with which there is no double taxation agreement.

Reduce cold progression in a timely manner

Employees in the machinery and plant engineering sector deserve to receive the right net from their gross while their benefits remain unchanged. The budget deliberations must keep this in mind and reduce the cold progression. The income tariff must be defused.

Renewed extension of the simplification rule for so-called register cases

The German Federal Ministry of Finance is again extending the simplification rules for the income tax treatment of so-called register cases. This will now continue to apply until 2023.

Our expert and focus topics

Our expert and focus topics
VDMA Infoportal Ukraine War
The machinery and plant engineering sector condemns the Russian invasion of Ukraine in the strongest possible terms. The VDMA supporta its member companies in word and deed in order to master the many challenges that are arising.
Plant Engineering
Mechanical and plant engineering companies from all over Europe are involved in the VDMA. Mechanical engineering is a familiar term to many, but what characterizes plant engineering?
Work assignments in Europe
Regarding work assignments in Europe, three completely different topics - "reporting requirements", "social law: A1 certificate" and "labor law: posting of workers directive" - are increasingly moving into the spotlight.
Research Funding
In order to support long-term and future-oriented research and development, innovative projects are granted financial backing. In addition to collaborative and joint research, companies may also benefit from tax-based research funding.
Home Office
For many employees, working in a home office is a completely new situation that has caught them very unprepared due to the pandemic. This raises a host of practical and legal issues.
Technological Sovereignty
Technological sovereignty as a goal is gaining importance regarding the changed geopolitical situation. International division of labor and global trade are our drivers of prosperity and are existential, especially for the mechanical engineering sector.
The United States
The USA remains a key market for the German engineering sector. It is our biggest export market and investment location outside Europe. Local standards, complex tax laws and legal liability are just some of the challenges that new market entrants often have to deal with.

Level 1 Themenwolke

To the point

To the point

Auf den Punkt Zitat Tax Department

"Germany ranks among the top industrialised countries in terms of corporate tax burden. The burden on companies must be noticeably lowered to keep the economy competitive."

Dr. Ralph Wiechers, Head of the Tax Department and Member of the Executive Board of VDMA

Auf den Punkt Zahl Taxes


hours are required for companies

of medium size to calculate their tax liability, prepare tax returns and pay taxes in Germany as a minimum.

Source: PWC-Studie Bürokratiekosten der Steuererklärung

Auf den Punkt Zusammenfassung Steuern

Degressive depreciation is the better alternative
Promoting investment in climate protection and digitization is the right thing to do. But an investment premium on specific goods is not appropriate:
  • Limiting it to certain goods is not open to technology and could even reduce innovations.
  • There are already various other environmental policy instruments that are used to steer investments.
  • Restricting them would unnecessarily complicate tax law.



Unsere Leistungen

Unsere Leistungen
Committees of the Tax Department
Within our working groups, you will have the opportunity to exchange experiences with other companies on a wide range of topics and to actively participate in shaping major issues relating to taxation.
Newsletter following our specialist topics
Our topic-based newsletters contain valuable information on the latest developments and the most important decisions in the field of tax law.


Tax Database: Taxation of plant construction projects
The taxation of plant construction projects abroad is hardly a walk in the park. These country-specific resources provide an overview of the relevant tax framework.


Tax Database: Taxation of technical services
The taxation of maintenance, repairs, etc. performed abroad is becoming increasingly challenging. With this country-specific information, additional tax burdens can be avoided in advance.
Overview: Double taxation agreements
In addition to the permanent establishment period, the country overview contains information on the 183-day rule, which, among other things, governs the tax exemption for wages in Germany.
Events of the Taxes Department
The tax department offers seminars and events for member companies on current topics and tax issues, also in cooperation with the Mechanical Engineering Institute (MBI).


Guide Tax Compliance Management Systems
Together with company representatives, the VDMA has created a signpost which contains practical implementation examples for the implementation of a Tax Compliance Management System.



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