If subsequent changes in an electronic logbook are not documented in the data file itself, this does not constitute a proper logbook.

From 2025, the tax authorities want companies to take the first step towards complete recording of all sales by the tax office and only use electronic invoices for B2B sales.

Following the Bundestag, the Bundesrat has also approved the Growth Opportunities Act, meaning that it can now be promulgated and enter into force.

The legislator is obliged to allow the transfer of assets between partnerships with identical shareholdings at book value.

The Federal Fiscal Court clarifies the consequences of the waiver of claims by a partner in a partnership.

The Growth Opportunities Act has already had to overcome several hurdles and is still on the brink, even though a compromise has already reduced the scope of the law to less than half of the original relief volume.

Formal deficiencies in the bookkeeping alone do not justify the tax office's authority to make an estimate, unless there are also factual deficiencies that suggest an estimate.

The threshold values for the balance sheet total and turnover for determining the size class of a company are to be raised by around %.

In cases where the disclosure deadline for the 2022 annual financial statements has already expired, the Federal Office of Justice will not begin to initiate administrative fine proceedings until April.

Every new year brings changes to tax and social security law. However, the majority of these changes have still not been passed by the Federal Council.