The governing coalition wants to boost the economy, ease the tax burden on companies and drive forward the reduction of bureaucracy with a comprehensive catalog of measures.

The government's draft for the Annual Tax Act 2024 contains numerous detailed changes, some of which will have consequences for most entrepreneurs, particularly with regard to VAT.

The Federal Fiscal Court has commented on the requirements and limits of an estimate by the tax office when using old cash registers.

If a third party remunerates the services on the basis of a voucher, the corresponding income is only recognized in the income statement when the remuneration is paid, not when the service is performed.

In commercial law, the monetary thresholds for the company size classes, which also determine the disclosure obligations, have been raised by around 25 %.

A business lease is not detrimental to the reduction if the main business assets are leased out and consist exclusively of own real estate.

The Growth Opportunities Act was passed and came into force after a delay and with a significantly reduced scope.

A sole trader with several independent businesses can potentially utilize the maximum amount for investment deductions several times.

The pro rata expenses for empty seats are not to be taken into account in the flat-rate taxation of the provision of box seats.

Influencers and people with similar activities cannot claim expenses for accessories, cosmetics or clothing as business expenses either.