8 May 2026┃ www.deutsche-rentenversicherung.de
Reform of Tax-Subsidized Private Pensions ("Riester 2.0")
- Pension Reform Act (Altersvorsorgereformgesetz), often referred to as “Riester 2.0,” which is set to come into effect on January 1, 2027
- For the first time, the circle of eligible persons is expanded to include self-employed individuals and employees who are compulsory members of professional pension schemes
- Basic Subsidy: A 50% subsidy for contributions up to 360 EUR and a 25% subsidy for contributions between 360.01 and 1,800 EUR
- Child Bonus: This is significantly improved, providing 100% of the annual contributions per child, up to a maximum of 300 EUR per child
- Young Professionals: A bonus of 200 EUR remains for those under 25
- What does this mean for you? - The transition to the new system and the choice of the right product have direct implications for your tax burden and your long-term retirement capital
15 Jan 2026┃BFH, Urteil v. 09.09.2025 - VI R 7/23
Employee-paid parking costs do not reduce taxable provision of the company car
- The Facts:
- Employee uses company car partially for private purposes
- Employer offers employee to rent a parking space for a monthly fee of EUR 30
- Taxable benefit was calculated using the 1% rule
- Result: These parking space costs do not reduce the taxable benefit from the provision of the company car
13 Jan 2026┃BMF
Base rate for calculating the Vorabpauschale 2026 (§ 18(4) German Investment Tax Act (GITA))
- The Deutsche Bundesbank has calculated a value of 3.20 % for January 2, 2026
- The Vorabpauschale 2026 is earned on January 4, 2027 (§ 18(3) GITA)
- This information is particularly relevant for investors having foreign fund holdings in foreign custody accounts
13 Okt 2025┃DStV
Tax Assessment Notices (Steuerbescheide) - What's Changing in 2026
- Tax Assessment Notices will be provided digitally by default going forward
- The right to opt out remains intact, meaning paper versions are still available. This can be requested informally without providing any justification.
- A tax assessment is deemed officially delivered on the fourth day after being made available – independent of the notification email. At this point, the one-month appeal period begins
20 Aug 2025┃Niedersächsisches FG
Concerning value-added tax treatment of trading with non-fungible tokens (NFTs)
- Trading with NFTs (e.g. digital image files as collectibles) constitutes services, not supplies
- Sellers are considered entrepreneurs; service recipients are the NFT buyers - not the platform (such as OpenSea)
- The pseudonymization of wallet addresses does not prevent VAT liability
- Documentation requirements: If the seller does not prove the buyer is an entrepreneur, it must be assumed that the service is provided to a consumer
14 Aug 2025 ┃Finanzministerium NRW
Tax information for influencers and content creators
- The tax administration of North Rhine-Westphalia (NRW) now provides a central information page for influencers and content creators
- Overview of all tax-relevant income such as money, products, vouchers, or gifts from influencer activities
- Step-by-step explanations regarding income tax, trade tax, value-added tax, and the distinction between various types of income such as sponsorships, product placements, merchandise sales, or prize money
