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Tax Changes for 2023 – An Overview

10. July 2026

Anyone considering purchasing an electric car has had another good reason to take the plunge since the beginning of 2026. The federal government has launched a new subsidy program that provides financial support for the purchase or lease of an electric vehicle. Applications can be submitted immediately through the Förderzentrale Deutschland portal. The program is […]

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Privat

Company

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How to Properly Record and Report Leases – What Companies Need to Know

Leasing has become an integral part of everyday business operations. Whether it involves vehicles, machinery, or technical equipment, financing throu…
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New Tax Regulations Starting in 2026: What Businesses Need to Know Now

At the start of 2026, numerous tax reforms will take effect that will directly affect businesses in Germany. Many of these changes stem from the 2025…
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Death of a Limited Liability Company (GmbH) Shareholder: What Happens to the Share?

The GmbH is one of the most popular legal forms for small and medium-sized enterprises in Germany—there are currently around 1.9 million GmbHs. In ma…
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Differential taxation – What is it, and when is it used?

The margin scheme is a special procedure under sales tax law that is particularly relevant for resellers of used goods, works of art, collectibles, a…
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Minimum Wage Increase Starting in 2026: What Employers Need to Know Now

On June 27, 2025, the Minimum Wage Commission unanimously issued a recommendation to raise the statutory minimum wage. According to the recommendatio…
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ERP Subsidy Loans 2025: New Financing Options for Digitalization and Innovation in Small and Medium-Sized Businesses

On July 1, 2025, the federal government launched a new funding package to strengthen the digitalization and innovative capacity of small and medium-s…
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Grant Programs and Tax Breaks for SMEs: How to Secure Financial Benefits

Small and medium-sized enterprises (SMEs) are the backbone of the German economy—they create jobs, drive innovation, and generate regional economic v…
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The List of GmbH Shareholders: An Overview of Transparency, Legal Certainty, and Pitfalls

The list of shareholders is one of the most important documents under GmbH law—yet it is often underestimated in practice. It not only serves a forma…
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New Reporting Requirements Under Section 5b(1) of the Income Tax Act: Implications and Challenges for Businesses

The 2024 Annual Tax Act introduces new reporting requirements for taxpayers. For fiscal years beginning on or after December 31, 2024, the tax author…
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Real Estate Transfer Tax on Share Transfers Abroad: Federal Fiscal Court Ruling with Far-Reaching Consequences

The taxation of share transfers involving domestic real estate is a recurring topic of debate. In its ruling of September 25, 2024 (II R 36/21), the…
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    EU tax rules against tax avoidance: Effective—but highly complex

    In recent years, the European Union has introduced numerous measures to curb tax avoidance by multinational companies. A recent study by the ZEW – Le…
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    Valid Conversion Despite a Later Final Balance Sheet – New Case Law Provides Clarity

    Companies planning a conversion are frequently faced with the question of when the closing balance sheet must be filed with the registry court. Two r…
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    Recent Developments Regarding Hidden Profit Distributions and Hidden Contributions: A Focus on Case Law

    Hidden profit distributions (vGA) and hidden capital contributions (vE) regularly give rise to uncertainty in tax practice. The reason for this is th…
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    Fourth Bureaucracy Reduction Act: An Overview of the Changes

    The Fourth Bureaucracy Reduction Act, which was passed by the Bundestag on September 26, 2024, aims to reduce unnecessary bureaucracy and promote dig…
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    New Legal Regulations in July

    In July 2024, several new laws came into effect in Germany that affect various areas of life. These new regulations include changes in the areas of p…
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    The Digital Services Act: A New Legal Framework for the Digital Age

    The Digital Services Act has been in effect in Germany since May 14, 2024. This legislation, initiated by the federal government, marks a significant…
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    VAT Fraud by Employees: A Ruling with Lessons to Be Learned

    VAT fraud can have devastating consequences for businesses, especially when it is committed by their own employees. A recent ruling by the European C…
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    Employee Stock Ownership Plans and Taxes: A Recent Federal Fiscal Court Ruling

    In today’s economic landscape, employee stock ownership plans are playing an increasingly important role. Companies often offer their employees the o…
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    Trade Tax and Swap Interest: An Overview of the Addition Under the Federal Fiscal Court Ruling

    Corporate taxation often raises complex questions, particularly when it comes to trade tax. A recent ruling by the Federal Fiscal Court (BFH) sheds l…
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    Federal Constitutional Court Overturns Rule on Book Value Transfer Between Sister Partnerships

    In a landmark ruling on November 28, 2023, the Federal Constitutional Court (BVerfG) put an end to a long-standing debate regarding the transfer of a…
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      Electric Car Incentives for 2026: How to Get Up to 6,000 Euros in Subsidies

      Anyone considering purchasing an electric car has had another good reason to take the plunge since the beginning of 2026. The federal government has…
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      Child Tax Credit Without an Application: Here’s How the Automatic Payment Is Supposed to Work

      Anyone with children is familiar with the process: After a child is born, parents must apply for child benefit at the family benefits office—which in…
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      Deducting political donations from taxes: Greater benefits starting in 2026

      Anyone who provides financial support to a political party is rewarded by the government through tax breaks—and the benefits are more significant tha…
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      Child benefits without an application in the future? Federal government plans automatic payments

      The federal government plans to significantly simplify the child benefit system. The goal is to reduce bureaucratic hurdles for families and make gov…
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      Transfer of Real Estate During One’s Lifetime: Tax Planning Options for Families

      The transfer of real estate within the family is a key issue in estate planning. Many parents wish to transfer their home or rental properties to the…
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      Parking Space Rentals for Dual Households: What the Federal Fiscal Court Now Allows

      Housing is expensive, especially in major cities like Hamburg, Munich, or Berlin—and the monthly cap of 1,000 euros for housing costs under the dual-…
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      New purchase incentive for electric cars starting in 2026: Up to €6,000 in subsidies for private households

      The federal government is stepping up its efforts to combat climate change and is introducing a new purchase incentive program for electric vehicles…
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      E-Mobility in Payroll Practice: New Tax Rules Effective in 2026

      Promoting electric mobility remains a key tool for the federal government in achieving its climate goals. To make Germany climate-neutral by 2045, ex…
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      New Düsseldorf Table Effective January 1, 2026: Changes to Child Support

      An updated version of the Düsseldorf Table—the most important tool for calculating child support in Germany—will take effect at the start of the new…
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      Buying Gold and Silver: What You Need to Know About Sales Tax

      People who want to invest in gold or silver usually think first of capital appreciation, crisis resilience, or long-term wealth preservation. Preciou…
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        Employee

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        Tax Changes in 2026: What’s Changing for Employees and Retirees

        The year 2026 will also bring numerous tax changes—especially for employees and retirees. The Federal Association of Income Tax Assistance Associatio…
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        Maintaining Two Households Abroad – Tax Implications

        Maintaining two households for work-related reasons is an important issue for many employees—whether they are on a domestic assignment or a long-term…
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        Personal Use of IT Devices at Work: When Could It Lead to Termination?

        The personal use of computers, the internet, or other IT devices at work is a sensitive issue. A recent ruling by the Rhineland-Palatinate Regional L…
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        Introduction of the 4-Day Workweek: Legal Basics

        The 4-day workweek is currently being discussed as a work model in many companies. In an era of skilled labor shortages and growing demands for flexi…
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        New regulations for international business travel starting in 2024

        Effective January 1, 2024, new flat-rate amounts for additional meal expenses and lodging costs will take effect for business-related and company-spo…
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        Adjustment of the tax-exempt portion of pensions following the introduction of the “mothers’ pension” – Decision by the Federal Fiscal Court (BFH)

        An important ruling by the Federal Fiscal Court (BFH) concerns the adjustment of the tax-exempt portion of pensions following the introduction of the…
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        Application for Income Tax Reduction – The Path to a Higher Take-Home Pay

        As an employee, income tax is deducted from your salary before it appears in your bank account. After all deductions, your gross salary becomes your…
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        Income Tax: Casual clothing is not considered typical work attire

        The costs of “casual clothing” cannot be claimed as business expenses for tax purposes. This is confirmed by a ruling of the Federal Fiscal Court (BF…
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        Therapy costs are tax-deductible as business expenses – the case of burnout

        Many people suffer from burnout. It is a psychosomatic condition characterized by symptoms such as exhaustion and low mood. Experts refer to it as a…
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        Tax Advisor Explains: Electronic Payroll Tax Statement

        Fortunately, the days when income tax statements were printed on paper and handed out are over. In 2003, the income tax statement made the transition…
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          Miscellaneous

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          Special COVID-19 Payments: Federal Fiscal Court Upholds Tax Exemption for Employers and Employees

          During the COVID-19 pandemic, employers were able to grant their employees tax-free special payments of up to 1,500 euros. Many companies took advant…
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          Company Pensions in 2026: What the New Company Pension Strengthening Act Means for Employers and Employees

          For many employees, a company pension plan is an important supplement to the statutory pension—and for employers, it is an effective tool for attract…
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          Combating Illegal Employment in 2026: What Will Change for Employers

          Illegal employment in Germany results in billions of euros in lost tax revenue and social security contributions each year, distorts competition, and…
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          Best Tax Advisors 2026: Trimborn . Partner Honored Once Again by Handelsblatt

          Quality in tax consulting cannot be self-declared—it must be proven through independent comparison. We are therefore all the more pleased that Trimbo…
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          No investment tax credit for photovoltaic systems where the majority of the electricity is consumed on-site

          For many households and small businesses, solar power systems have long been more than just an environmental statement. They are also seen as a pract…
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          Victim of a scam: No tax deduction for extraordinary financial hardship

          Time and again, the media report on insidious scams in which older people, in particular, are pressured and tricked into making large payments. The s…
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          Corporate Fitness as an Employee Benefit: Tax Treatment of Gym Membership Contracts Under Payroll Tax Law

          In an era of growing shortages of skilled workers and increasing demands on workplace health management, many companies are turning to attractive ben…
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          2024 Tax Returns: What Businesses and Taxpayers Need to Know Now

          With the start of the 2024 tax filing season, numerous changes and challenges lie ahead once again. In today’s post, we at Trimborn . Partner present…
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          The Federal Fiscal Court (BFH) confirms strict requirements for vehicle tax exemptions for agricultural vehicles

          The Federal Fiscal Court (BFH) has ruled that a partnership is not eligible for a motor vehicle tax exemption for its agricultural vehicles if it als…
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          eBay Transactions and Tax Law: What Sellers Need to Know

          The eBay auction platform has revolutionized online commerce and offers millions of people the opportunity to sell goods. However, from a tax perspec…
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