Bundesfinanzministerium legt Referentenentwurf für ein steuerliches Investitionssofortprogramm 2025 vor Die neue Bundesregierung will die steuerlichen Investitionsbedingungen zügig verbessern. Der nun vorgelegte Referentenentwurf (Anlage) soll wichti
This article examines the principles of restructuring provisions under commercial and tax law as well as the requirements and special features of their formation in the tax balance sheet.
The most important regulations of the current legal situation on the subject of loss deduction in income tax, corporation tax and trade tax are summarized here.
Description
The Annual Tax Act 2024 is a constructive compromise. Now measures for industry must follow, such as improved declining balance depreciation.
The Federal Ministry of Finance has published a discussion draft for a Minimum Tax Adjustment Act (MinStGAnpG). The main aim of the law is to make the application of the CbCR safe harbour more specific.
For almost a year now, taxpayers in Germany have been able to apply for a digital trade tax assessment directly via the ELSTER portal when submitting their trade tax return. A project that is constantly evolving.
We are pleased to introduce our new event series "Automation in the Tax Department".
The Budget Financing Act 2024 (Federal Law Gazette 2023 I No. 412 of 29.12.2023) extended the application-based electricity tax relief for companies in the manufacturing sector with effect from 1.1.2024.
In its ruling of 23.11.2023 (case reference: VI R 15/21), the Federal Fiscal Court (BFH) provided important information on lump-sum taxation in accordance with Section 37b EStG in connection with VIP boxes and the scope of their benefits.
At the end of January, the Research Allowance Certification Office updated the form for applying for the research allowance.
The Federal Central Tax Office (BZSt) is currently informing the associations about upcoming changes in the tax withholding procedure according to § 50a EStG.
On July 17, 2023, the German Federal Ministry of Finance presented a draft bill of the so-called Growth Opportunities Act, which, among other things, provides for a new regulation of the deductibility of interest (as of January 1, 2024).
The VDMA's regional associations have a long tradition of organizing tax events. We will be offering these events again in the first half of 2024. We give you a small preview of when and where!
For some years now, the tax authorities have been trying to speed up external tax audits. Now the measures are available within the framework of a bill.
