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Acquisition or production costs are generally amortised over the useful life of the asset, while maintenance expenses are fully tax-deductible in the year they are incurred. This fact sheet explains how you can differentiate between acquisition or production costs and maintenance costs and what you need to bear in mind.

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Expenses that are unavoidable and extraordinary (e.g. medical expenses) can be recognised as extraordinary expenses for tax purposes. You can find out which costs can be recognised and how much here.

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Do you employ domestic help? Have you undergone further professional training? All of this may be relevant for tax purposes! You can use this checklist to assess your individual consulting needs before our consultation.

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In a Berlin will, the spouses draw up a joint will, appoint each other as heirs and stipulate that the estate should pass to the children after the death of the second deceased. In this information sheet, you will learn everything you need to know about drawing up a Berlin will and about prior and subsequent inheritance - with many practical examples!

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Since 2005, pension income has also been partially taxable. Because their pension exceeds the basic tax-free allowance, more and more pensioners have had to submit an income tax return since then. The information sheet explains the complicated calculation and protects you from high additional tax claims.

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The path from the tax return through possible objection and court proceedings to the tax assessment and collection: Here you will find the timetable and all aspects that you should consider in the individual phases.

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Although same-sex partnerships have now arrived at the centre of society, there are still special tax considerations. Here you will find all the important information for your tax questions.

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Businesses have been obliged to use the ELSTER procedure for years. The procedure is also becoming increasingly popular for private tax returns. This information sheet guides you through the complicated registration process and explains all the regulations you need to observe.

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What is the legal order of succession? What requirements must be met when drawing up a will? What is a legacy? When is inheritance tax due? What is the compulsory portion and who is entitled to it? You will find answers to these and many other questions in this information sheet - with many practical examples.

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Exemption regulations, tax brackets, tax-free amounts: German inheritance and gift tax law is complicated. This fact sheet will help you to keep track of things and find out what structuring options you have to maximise your tax benefits.

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Families with children are supported on many levels in Germany: These include child benefit, tax-free allowances, parental allowance and the tax deduction for childcare costs. This fact sheet provides you with the information you need to utilise these benefits effectively.

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"Statutory or private?" Under tax law, you can offset many of your healthcare expenses in full or in part against your income tax. This fact sheet explains how you can optimise your health expenses in your tax return.

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The tax authorities subsidise household-related services and handyman services with a tax bonus. The information sheet clearly shows you the possibilities, but also the limits of this subsidy.

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After a turbulent debate, the Heating Act has finally passed the Bundesrat and will come into force on 1 January 2024. In this fact sheet, the homeowners among your clients in particular will find out what the new regulations look like and what action property owners need to take.

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The inflation adjustment bonus enables employers to make a tax and social security-free payment to employees of up to a maximum of 3,000 €. In this information sheet, you will find out which requirements must be met for the tax-free payment of the bonus and which special features must be observed.

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Employers and employees can save money with a job ticket and the newly introduced Deutschlandticket. This fact sheet tells you everything you need to know about the tax and social security-free use of a job ticket!

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In practice, it often happens that a tax assessment notice issued is incorrect. The German Fiscal Code provides for various options to bring about an amendment. This information sheet explains what these options are and what you need to bear in mind.

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Cryptocurrencies, such as Bitcoin, now have a history of upswings and downswings spanning more than ten years. But what are cryptocurrencies anyway and how can they be categorised for tax purposes in Germany? This factsheet will give you the answers!

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The Platform Tax Transparency Act (PStTG) was passed to implement the "DAC 7" directive. This law provides for tax reporting obligations for the operators of digital platforms. There may also be tax consequences for sellers on these platforms. This information sheet will provide you with comprehensive information on the PStTG!

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You don't have to be an entrepreneur for the tax office to claim tax from you on sales. This is why there is the construct of "private sales transactions". This information sheet explains which sales fall under this category and what you need to bear in mind and what is recommended with regard to tax.

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If spouses go their separate ways, it is not only the maintenance and custody of the children that need to be settled, but also the tax consequences of a divorce. The fact sheet explains the tax planning options, e.g. how you can optimise the equalisation of accrued gains or recognise maintenance payments.

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Exemption regulations, tax brackets, tax-free amounts: German inheritance and gift tax law is complicated. This fact sheet will help you to keep track of things and find out what structuring options you have to maximise your tax benefits.

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In addition to income-related expenses, special expenses are another major item that you can claim in your income tax return. This fact sheet provides you with information on the options and limits for deducting special expenses.

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The calculation of tax consultants' fees is set out in the Tax Consultancy Fees Ordinance (StBVV). In this information sheet, you will find many examples of how the amounts of the invoices we issue are calculated.

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Tax law also provides for various tax relief for taxpayers in 2023. This information sheet tells you what you need to pay attention to now!

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Favourable conditions are common for contracts with relatives - after all, it stays in the family. As this often results in tax advantages, the tax authorities keep a keen eye on these contracts! With the help of this information sheet, you can make the most of your options and minimise your risks.

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The funded pension scheme (or more simply: Riester pension) also offers the opportunity to obtain state subsidies for financing property or permanent residential rights. Find out about your options with this information sheet!

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Even temporary employment in another EU or EEA country or Switzerland requires an A1 certificate - issued upon notification by the employer - as proof that the employee is exempt from the social security provisions applicable at the place of employment. You can find all the details in this information sheet.

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How long can employees work each day? And weekly? Are on-call duties working time? When should breaks be taken and for how long? You can find the answers to these and many other questions about working hours here.

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Are you one of the lucky ones who work from home? Have you set up a separate room as your workplace? This fact sheet explains whether and to what extent you can deduct the costs for this from your taxes.

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The employment of students and pupils is common practice in many companies, but special rules must be observed with regard to payroll tax, social security and labour law. This fact sheet summarises the important facts.

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Since 2005, pension income has also been partially taxable. Because their pension exceeds the basic tax-free allowance, more and more pensioners have had to submit an income tax return since then. The information sheet explains the complicated calculation and protects you from high additional tax claims.

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A company pension scheme pays off! Employees benefit from additional protection in old age and employers can significantly reduce non-wage labour costs. The information sheet presents the various insurance models and their respective advantages.

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Education is not an inexpensive commodity, and as many professions nowadays require ongoing training, recurring costs are often incurred. You can find out how to claim your education and training costs for income tax purposes here.

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Short-time working, continued payment of wages, quarantine: a virus epidemic does not stop at companies! This information sheet shows you what you need to be aware of now.

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Today's world of work requires employees to be highly mobile, so it is not uncommon to have a second home close to work. You can find out which costs you can claim in your tax return in this information sheet.

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Businesses have been obliged to use the ELSTER procedure for years. The procedure is also becoming increasingly popular for private tax returns. This information sheet will guide you through the complicated registration process and explain your obligations.

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How can refugees be employed in your own company? What needs to be considered and what is the procedure? You will find everything you need to know in this information sheet.

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A missing or inadequately maintained logbook is one of the most common deficiencies criticised by company auditors. Don't give them a chance! Here you will find all the facts about the logbook, supplemented by many checklists.

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Small gifts keep friendships alive, even if they are of a business nature. But what do you need to bear in mind for tax purposes if you want to give business partners or employees gifts or provide them with food and drink? You will find all the answers and many structuring options in this fact sheet.

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In addition to the „pay packet“, employers are increasingly using benefits in kind to offer employees additional incentives. Used as a „salary increase“, this can reduce your tax and social security contribution burden. Find out how you can utilise this opportunity here!

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Working from home is on the rise. But what about data protection, legal principles and tax benefits, for example? This fact sheet explains what you as an employer or employee should be aware of when working from home.

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The distinction between the reduced rate and the standard rate always raises questions when it comes to VAT. The differentiation is often difficult, especially for hotel services. So that you don't lose the overview, you will find the facts clearly explained here.

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Small gifts maintain friendships, large gifts reduce profits - or do they? Use this fact sheet to find out what options and limits there are for taking incentives into account for tax purposes!

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The inflation adjustment bonus enables employers to make a tax and social security-free payment to employees of up to a maximum of 3,000 €. In this information sheet, you will find out which requirements must be met for the tax-free payment of the bonus and which special features must be observed.

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Employers and employees can save money with a job ticket and the newly introduced Deutschlandticket. This fact sheet tells you everything you need to know about the tax and social security-free use of a job ticket!

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The introduction of short-time working and the payment of short-time working allowance can relieve the burden on companies that would otherwise have to make redundancies or close completely. This information sheet shows you what you as an employer need to bear in mind with regard to short-time working and short-time allowance.

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As a rule, it is better to have more net from gross in advance than to only get back overpaid taxes a year later. Here you can find out which tax class combinations are possible and which choice is the most favourable for you.

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The statutory minimum wage raises many questions, among others: How do I calculate an hourly wage for piecework? Who receives the minimum wage? What exceptions exist? And do I have to monitor my service providers? You can find the answers here.

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The world of work would be unthinkable without marginally employed and seasonal temporary workers. However, there are many special features to consider with these forms of employment: Keep an overview with the help of this information sheet!

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Giving your own employees a stake in your company is advantageous in several respects: it increases the sense of belonging in the workforce and is also good for non-wage labour costs thanks to the possible exemption from tax and social security contributions. Find out more here.

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When someone goes on a business trip, they have a lot to say - including about the complicated regulations in tax law on how to claim tax-reducing travel expenses. This fact sheet will enable you to make the most of these opportunities.

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If self-employed persons only work for one client, the sword of Damocles of bogus self-employment always hangs over both contractual partners. Play it safe and find out about the consequences under tax and social security law.

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What social insurance schemes are there, what characterises them in detail, who is liable for social insurance, how can contributions be claimed for tax purposes and why is this an important topic for employees and entrepreneurs alike? This fact sheet provides the answers.

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Tax law also provides for various tax relief for taxpayers in 2023. This information sheet tells you what you need to pay attention to now!

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The law implementing Directive (EU) 2019/1152 came into force on 1 August 2022 and led to far-reaching changes in the Verification Act. This is intended to create transparent and predictable working conditions. As an employer, you should definitely be aware of these changes, as violations can be penalised with heavy fines!

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„Hire and fire“ is not common in Germany, so as an employee you should take a very close look at whether everything is legal when it comes to dismissals. This information sheet will give you an overview of the points you should be aware of.

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Favourable conditions are common for contracts with relatives - after all, it stays in the family. There can also be tax advantages, which is why the tax authorities keep a close eye on these contracts! This fact sheet will help you to recognise your options, but also your risks.

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Rental income is suitable for achieving a secure and predictable return over a long period of time. Especially if you are a new landlord looking to generate rental income for the first time, this information sheet will tell you everything you need to know about the special tax features.

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To combat undeclared work in the construction industry, the tax authorities have devised the construction withholding tax so that clients pay the tax before construction companies are paid. Here you can find out what you should look out for.

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Section 35c was introduced into the Income Tax Act as part of the 2030 climate protection programme. This standard has been in force since 1 January 2020 and offers you tax relief for the energy-efficient refurbishment of your owner-occupied residential building. Our fact sheet shows you how you can benefit from this new regulation and what you need to bear in mind.

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This fact sheet provides you with information on all tax aspects from the investment phase to the change of ownership, so that you can take advantage of all tax benefits for your holiday property and avoid disadvantages at an early stage!

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In 2018, the Federal Constitutional Court ruled that the valuation of properties for property tax purposes using the standardised assessed value is unconstitutional and obliged the legislator to reorganise property tax. What has changed with this new regulation compared to the previous legal situation and how is the new property tax calculated? Find out more in this fact sheet!

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Property tax is a considerable burden for property owners, which is not absorbed when rented properties are vacant. Use this information sheet to find out about your options for recovering property tax in such cases!

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The tax authorities subsidise household-related services and handyman services with a tax bonus. The information sheet clearly shows you the possibilities, but also the limits of this subsidy.

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After a turbulent debate, the Heating Act has finally passed the Bundesrat and will come into force on 1 January 2024. As a homeowner in particular, this information sheet will tell you what the new regulations look like and what action you need to take.

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In many cases, property owners would like to transfer their property to their future heirs during their lifetime without giving up the previous rental income. The usufruct regulations, which are scrutinised here, make this possible.

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Behind the innocent-sounding term "hobby" lies a tax threat that can finally trip up taxpayers who are already struggling. You can find out what it is all about in this fact sheet.

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Section 7b EStG was introduced in August 2019, which enables the use of special depreciation allowances for the construction of new rental flats. This fact sheet explains everything you need to know about the new Section 7b EStG in a compact and clear way. So you too can benefit from the special depreciation allowances!

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Favourable conditions are common for contracts with relatives - after all, it stays in the family. As this often results in tax advantages, the tax authorities keep a keen eye on these contracts! With the help of this information sheet, you can make the most of your options and minimise your risks.

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The funded pension scheme (or more simply: Riester pension) also offers the opportunity to obtain state subsidies for financing property or permanent residential rights. Find out about your options with this information sheet!

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VAT law has many dodges and special regulations for the sale of directly consumable food. This leaflet provides you with a concise overview so that you don't lose track of things.

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The active pension from 2026 makes income from employment subject to social security contributions tax-free up to 24,000 € per year after reaching the standard retirement age. This information sheet explains which requirements apply and which special tax features need to be taken into account.

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Incomplete invoices regularly lead to problems with the tax authorities, both for the invoice issuer and the invoice recipient. This information sheet provides you with all the relevant information on creating and checking invoices!

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When acquiring a medical practice with a licence from a statutory health insurance fund, the question arises: Is this licence an intangible asset? Find out at an early stage so that you can consider this aspect before the acquisition.

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The necessary documents must be available at the latest when a tax audit takes a close look at your business transactions. This information sheet shows you when you can destroy which documents without having to fear anything during a tax audit.

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To combat undeclared work in the construction industry, the tax authorities have devised the construction withholding tax so that clients pay the tax before construction companies are paid. Here you can find out what you should look out for.

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The path from the tax return through possible objection and court proceedings to the tax assessment and collection: Here you will find the timetable and all aspects that you should consider in the individual phases.

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When the tax office announces a tax audit, there are a few things you should bear in mind. Here you will find the necessary information with a checklist to ensure that the tax audit runs as smoothly as possible.

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On 1 January 2021, the UK changed from an EU member state to a third country for VAT purposes. This fact sheet tells you everything you need to know about VAT when supplying goods, services and trading with the UK.

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VAT for cross-border deliveries is always prone to errors. This information sheet explains what you should pay attention to in your documentation for deliveries within the EU.

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Here you can find out which documents we need from you in order to take over your bookkeeping and accounting quickly and efficiently, and how the cooperation between you and us should ideally be organised.

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Short-time working, continued payment of wages, quarantine: a virus epidemic does not stop at companies! This information sheet shows you what you need to be aware of now.

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Many companies are facing the end of their existence due to the consequences of the corona crisis - the German government wants to counteract this with emergency aid. In this fact sheet, you can find out which loans and aid programmes are available to you and how you can make the most of them!

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Due to the coronavirus crisis, current tax payments are a heavy burden for affected companies. The German government has therefore adopted several tax measures to reduce this burden. Our fact sheet explains the measures and their requirements.

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At the beginning of the coronavirus pandemic, many smaller companies received emergency aid to overcome liquidity bottlenecks. Now, in many cases, recovery notices are being issued demanding the repayment of aid paid. This information sheet provides you with an overview of the process, answers typical questions and contains practical tips on how to proceed - including a handy checklist.

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Do you trade commercially in used goods? Then this information on differential taxation is for you. Differential taxation allows you to minimise the VAT disadvantage you suffer compared to private sellers.

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Today's world of work requires employees to be highly mobile, so it is not uncommon to have a second home close to work. You can find out which costs you can claim in your tax return in this information sheet.

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Two years after the GDPR comes into force, its regulations will take effect. Failure to comply can lead to high fines. If you want to comply with the regulations, depending on the size of your company, you will need plenty of time in advance. You can get started with this information sheet.

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Are you ready for the electronic transmission of your balance sheet? Find out whether you are affected by the transmission obligation, what you have to transmit and which data structure is prescribed. With a practical checklist for optimum preparation!

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Although the paperless office is still a utopian dream, digital invoices are becoming increasingly common in invoicing. This fact sheet explains what you should look out for when creating and receiving electronic invoices.

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As an entrepreneur, you are obliged to use the ELSTER procedure for your tax returns. This information sheet will guide you through the complicated registration process and explain your obligations.

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In inheritance tax law, the transfer of business assets is subject to many concessions so that the continued existence of a company is not jeopardised by an inheritance. To help you keep track of this topic, we have summarised all the relevant facts for you here.

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If you want to become self-employed, you should definitely read this information sheet in preparation: It informs you about many important topics, from the business plan to capital procurement and subsidisation measures to the taxation of companies.

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Company vehicles are often also used privately, whether by you as an entrepreneur or by your employees. You can find out how to present this for tax purposes here - with calculation examples and tips on what you should pay attention to.

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A delivery normally becomes effective for tax purposes where it begins. However, this may not be the case within the EU, as a special mail order regulation applies here. Find out more and find out what this is all about.

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A missing or inadequately maintained logbook is one of the most common deficiencies criticised by company auditors. Don't give them a chance! Here you will find all the facts about the logbook, supplemented by many checklists.

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An association is not always the most suitable legal form for non-profit organisations. Here you can find out when a gGmbH, a gUG (haftungsbeschränkt) or a foundation is the better choice. You will also learn the basics about the three types of company mentioned.

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Depreciation over several years does not make sense for many assets due to their low value, which is why the legislator allows depreciation in a single year within narrow limits. You can find out what options are available here.

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Small gifts keep friendships alive, even if they are of a business nature. But what do you need to bear in mind for tax purposes if you want to give business partners or employees gifts or provide them with food and drink? You will find all the answers and many structuring options in this fact sheet.

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The GmbH & Co. KG is particularly popular with family businesses and smaller commercial enterprises. This information sheet provides you with detailed information on all relevant aspects of this legal form.

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What rights do you have as a managing director? What obligations? And are you personally liable? Here you will find the answers to many questions, clearly described and supplemented with numerous tips for your practice.

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The use of a holding company can bring tax advantages, but only under strict conditions. You can find out whether a holding structure is also worthwhile for you in this fact sheet.

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Auditors often pay particular attention to pension commitments and pensions paid during a tax audit. To help you avoid falling into a trap here, we have compiled the most important facts about pension commitments for you in this fact sheet.

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Everything has an end, and this also applies to limited liability companies. You can find out here what steps need to be taken in this case and what the regular process is from the reason for dissolution to termination.

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Entrepreneurs have to pay for what pleases the tax authorities: More and more regulations on digital accounting require constant adjustments to software and business processes. Find out more about the tax authorities' latest digital coup: the GoBD.

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Working from home is on the rise. But what about data protection, legal principles and tax benefits, for example? This fact sheet explains what you as an employer or employee should be aware of when working from home.

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The distinction between the reduced rate and the standard rate always raises questions when it comes to VAT. The differentiation is often difficult, especially for hotel services. So that you don't lose the overview, you will find the facts clearly explained here.

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Small gifts maintain friendships, large gifts reduce profits - or do they? Use this fact sheet to find out what options and limits there are for taking incentives into account for tax purposes!

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Insolvency represents a significant break in entrepreneurial activity, which also makes waves from a tax perspective. Find out here what you need to bear in mind and what options are available to you.

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Stocktaking is one of the most important bases for a meaningful valuation of a company, which is why we have summarised the most important terms, inventory forms and procedures for you.

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Are you planning a major purchase for your company? The investment deduction opens up effective structuring options for you to influence your tax burden! Here you will find all the important information you need to weigh up the pros and cons.

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The law for an immediate tax investment programme provides important impetus for strengthening Germany as a business location. The key points are a temporary declining balance depreciation and new subsidies for electromobility. Use this information sheet to find out about all the measures in this investment booster programme!

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The possibility of unannounced cash register inspections and new stricter requirements under the Cash Register Act are putting entrepreneurs under further stress. This leaflet provides you with the most important practical information on purchasing cash registers and the requirements for existing cash registers. So you remain capable of acting.

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The small business regulation offers the possibility of simplifying the tax obligations associated with setting up a business. If certain turnover limits are not exceeded, this regulation enables an almost complete exemption from VAT obligations. This information sheet explains how you can utilise the small business regulation and the advantages and disadvantages of this regulation.

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The small business regulation offers the possibility of simplifying the tax obligations associated with setting up a business. If certain turnover limits are not exceeded, this regulation enables an almost complete exemption from VAT obligations. In this fact sheet, you will find out how you can use the small business regulation and what advantages and disadvantages this regulation offers - including all new regulations from 2025!

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The second Corona Tax Assistance Act implements the government's economic stimulus package and contains many regulations that are intended to boost the economy again after the corona crisis. This fact sheet shows you which regulations are particularly important for entrepreneurs.

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In practice, it often happens that a tax assessment notice issued is incorrect. The German Fiscal Code provides for various options to bring about an amendment. This information sheet explains what these options are and what you need to bear in mind.

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Cryptocurrencies, such as Bitcoin, now have a history of upswings and downswings spanning more than ten years. But what are cryptocurrencies anyway and how can they be categorised for tax purposes in Germany? This factsheet will give you the answers!

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The introduction of short-time working and the payment of short-time working allowance can relieve the burden on companies that would otherwise have to make redundancies or close completely. This information sheet shows you what you as an employer need to bear in mind with regard to short-time working and short-time allowance.

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The legislative process for the Corporate Tax Modernisation Act (KöMoG) was fast-tracked so that the new regulations will come into force on 1 January 2022. Among other things, the KöMoG regulates the corporation tax option for commercial partnerships and partnership companies. In this fact sheet, you will find out what you need to know about this option model and how you can implement it in practice!

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Freelance artists are also subject to social security contributions, and if you regularly hire artists, you must also pay an employer's contribution for them. This overview will answer your questions about the artists' social insurance fund!

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The idea of the „simple country life“ is rarely realistic - especially when it comes to tax. Countless special rules make taxes in agriculture and forestry confusing. This fact sheet provides you with a concise overview of the key tax areas.

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Behind the innocent-sounding term "hobby" lies a tax threat that can finally trip up taxpayers who are already struggling. You can find out what it is all about in this fact sheet.

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In order to counteract the exploitation of international tax arrangements to reduce the overall tax burden, there is now a reporting obligation for cross-border tax arrangements. This information sheet explains exactly what this involves and what you need to look out for in order to avoid breaching the reporting obligation and thus incurring high fines.

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Since 1 January 2025, electronic recording systems must be reported to the tax office in accordance with Section 146a (4) AO. This information sheet provides you with step-by-step instructions to make it easy to report cash registers via the ELSTER portal.

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The Act on the Modernisation of Partnership Law (MoPeG) comes into force on 1 January 2024. The shareholders among your clients can find out here what changes and innovations this reform entails.

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We need a lot of information from you so that we can work out the most favourable tax solutions for you. This overview will give you an idea of which documents we need at what time and what they are used for.

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In recent years, there has been a lot of movement in the area of cash management, the requirements of the tax authorities have been changed several times, to the disadvantage of taxpayers. Here you can find out everything you need to know on the subject, including what is behind cash register inspections and cash register security regulations.

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The digital VAT package will result in fundamental changes to VAT law from 1 July 2021. Among other things, it includes a new procedure for the payment of foreign VAT: the One-Stop-Shop (OSS). Here you will find everything you need to know about the new regulations on the OSS procedure.

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If you feed solar power into the public grid, you are also considered an „energy company“ - with all the tax implications that this entails. Keep track of your obligations with this information sheet.

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The EU VAT reform is coming - the first changes are already in force! All companies that move goods within the EU are affected by the changes and must implement them from 1 January 2020. Find out all you need to know and stay on top of things with the help of our fact sheet!

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A chain transaction exists if several companies conclude supply transactions for the same item and this item is dispatched directly from the first company to the last customer. This information sheet supports you in making the correct assessment and optimising the structure of chain transactions and provides recommendations for action to avoid incorrect invoicing, even in complex supply chains.

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When someone goes on a business trip, they have a lot to say - including about the complicated regulations in tax law on how to claim tax-reducing travel expenses. This fact sheet will enable you to make the most of these opportunities.

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The VAT liability is reversed for some sales so that you, as the recipient of the service, are the tax debtor in this case. The sectors affected include the construction industry and building cleaning services, the scrap trade and trade in certain metals. This information sheet explains what at first glance appears to be a complicated procedure.

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If self-employed persons only work for one client, the sword of Damocles of bogus self-employment always hangs over both contractual partners. Play it safe and find out about the consequences under tax and social security law.

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A partnership is not taxable for income or corporation tax purposes; instead, the results are taxed at partner level. The so-called special operating expenses and income are important here, as their correct recording ensures that the correct tax result is calculated for the individual partners. This information sheet will tell you everything you need to know about this important topic!

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What social insurance schemes are there, what characterises them in detail, who is liable for social insurance, how can contributions be claimed for tax purposes and why is this an important topic for employees and entrepreneurs alike? This fact sheet provides the answers.

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This information sheet explains which income is affected by the tax deduction and how the tax deduction is carried out - especially from the perspective of the entrepreneur who has to pay the tax. The important question of liability is also clarified.

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The Tax Amendment Act 2025 brought with it many new tax regulations. In this fact sheet, your clients will find all the changes, including practical examples to explain them.

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Due to the high volume of cash transactions and the mandatory licence, there are many special tax aspects to consider in the taxi industry. Use this information sheet to make sure you don't take the wrong tax route!

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The fight against money laundering is becoming increasingly important due to the ever more complex structures of organised crime. There are extensive regulations in Germany that also oblige companies to carry out appropriate checks on their customers, such as identity checks. This fact sheet provides information on the obligations that may affect small and medium-sized companies.

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Both supervisory boards and supervised stock corporations are confronted with a high degree of uncertainty regarding the VAT treatment of supervisory board fees. This information sheet explains the background to the case law and administrative opinion and gives you clear recommendations for action.

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The correct allocation of VAT for cross-border services (within and outside the EU) is always a difficult endeavour. In this fact sheet, we break down this complex field for you with many examples.

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Services provided in connection with an illness by members of the healing professions are exempt from VAT and as a freelancer you are not subject to trade tax, but as is so often the case, there are many exceptions. This information sheet will help you keep track of them.

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As of 1 January 2021, the tax rates will increase again to 19 % or 7 %. What do you need to bear in mind, what structuring options do you have and where might the tax authorities focus their audits? This information sheet provides the answers to these and other questions!

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VAT will be reduced for the second half of 2020. Our fact sheet explains what you need to pay attention to now when implementing this change!

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VAT is a special type of tax: As an entrepreneur, you have to calculate VAT yourself at shorter intervals and submit it to your tax office. We have summarised for you here what you need to bear in mind and which regulations apply.

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To ensure that your annual accounting can be carried out quickly and efficiently, you can use this simple checklist to check whether all documents are available. A short checklist of the required invoice details is also included.

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One of the most important questions for entrepreneurs: Which company form is the ideal one? The advantages and disadvantages of the individual company forms and their tax implications are clearly explained for you here.

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If services are provided by a corporation to a shareholder without appropriate consideration, there is always the suspicion of a hidden profit distribution - with tax consequences. Here you can find out everything you need to know about this often tricky issue.

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As an important component of the GoBD, procedural documentation is increasingly becoming the focus of the tax authorities. When it comes to tax audits, it is no longer enough to put something together quickly - it is essential to be well prepared. Otherwise you could face penalties!

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Transfer prices are the prices and conditions that are calculated between affiliated companies in an international group. They regulate the distribution of profits between companies in different countries and must comply with the arm's length principle. In order to demonstrate arm's length to the tax authorities, transfer pricing documentation must be prepared. In this information sheet, you will find out what needs to be taken into account in such documentation!

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How are the company's inventories and work in progress correctly presented in the balance sheet? This information sheet shows your clients what they need to pay attention to.

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Have you paid VAT to a company based abroad? You can use the input tax refund procedure to reclaim this, as with domestic input tax. Find out how you need to proceed.

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Have you been asked by the tax office to calculate your profit in future by comparing your inventories? Or do you want to switch from balance sheet accounting to revenue surplus accounting? Then you can find out more about the points you should consider here.

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To mitigate the economic consequences of the lockdown in spring 2020, the German government has decided to provide extensive bridging aid for small and medium-sized companies. Find out here how you can benefit from this financial injection!

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The bridging assistance programme is entering its second phase! Here you will find everything you need to know about the application requirements and deadlines - including a practical guide to help you optimise your application.

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The third phase of the bridging aid offers, among other things, an extended funding period and improved conditions for companies that are directly and indirectly affected by the second total lockdown. This information sheet also provides you with all the important information on restart aid for the self-employed!

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Emergency aid during the pandemic is entering the next phase with Bridging Aid III Plus and extended funding conditions. You can also find all the important information about Restart Aid Plus here!

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With Bridging Aid IV and Restart Aid, the government will continue to support companies suffering from the ongoing pandemic in 2022. You can find all the important information on this coronavirus aid in the information sheet!

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The final statement is due for coronavirus aid for the years 2020 to 2022. This information sheet shows you which documents are required and how you can support your third party auditor with the final statement.

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