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24 Jul 2026┃abraun.tax informiert:
Questionnaire for VAT Registration of Non-Resident Enterprises
- Applies to businesses and private individuals residing abroad.
- Relevant for cross-border trade in goods and services with Germany.
- Introduction of new official form templates effective from the 2026 tax period.
- Requires adjustments to accounting records and VAT advance returns.
24 Jul 2026┃abraun.tax informiert:
Suspension of the German-Russian Double Taxation Agreement of May 29, 1996
- Applies to German businesses and private clients with Russian tax residency.
- Relevant for business, capital, and other income.
- Suspension of the existing Double Taxation Agreement (DBA) with Russia.
- Alters the taxation of payments such as royalties or dividends.
24 Jul 2026┃abraun.tax informiert:
Tax Information for EU Employees
- Applies to individual employees with an EU background.
- Relevant for companies with cross-border staff transfers.
- Consolidates key information on German income tax.
- Clarifies questions regarding wage tax withholding and foreign residence.
24 Jul 2026┃abraun.tax informiert:
Treaty Override: Constitutionality remains unsettled
- Treatment of Treaty Override by the legislature and the courts
- Applies to internationally active companies and private individuals with foreign connections
- Clarifies the relationship between domestic tax law and double taxation treaties
- Relevant for tax advisors and compliance departments in multinational corporations
- The constitutionality of the measure has not yet been fully clarified
8 May 2026┃abraun.tax informiert:
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┃abraun.tax informiert:
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┃abraun.tax informiert:
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┃abraun.tax informiert:
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┃abraun.tax informiert:
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┃abraun.tax informiert:
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
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