An EXIST grant paid directly to the partners of a GbR is not special operating income.

The European Court of Justice must rule on how the annual turnover of a small trader is calculated in the case of differential taxation for second-hand goods.

There is nothing to prevent a partnership from claiming an investment deduction in its general assets, but the investment is later carried out by an individual partner in his special business assets.

When financing projects through crowdfunding, tax aspects must also be taken into account.

The coalition agreement provides a preview of the measures that the newly formed grand coalition plans to take in tax law.

Because the investment allowance increases the business assets, it can lead to the limit amount for the investment deduction being exceeded in the case of balance sheet accountants.

The Federal Constitutional Court has rejected two constitutional complaints against the compulsory contribution to the Chamber of Industry and Commerce.

In order to be able to implement various changes in tax law in time for the federal elections, these were included in two legislative processes already underway, which have now been completed.

Unlike its predecessor, the Second Bureaucracy Relief Act contains several measures that affect almost all companies.

The restriction of the investment deduction amount to smaller businesses via a profit limit is a constitutionally permissible restriction.