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Privacy Policy / Datenschutzerklärung
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
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