As there are still more outstanding final accounts than expected, the deadline for the final accounts for the various coronavirus aid measures has been extended by another two months.

With a comprehensive tax amendment act, which primarily contains simplifications and simplifications, the German government wants to provide new growth impetus for the German economy.

The deadline for submitting the final accounts for the coronavirus aid has been extended by two months to August 31, 2023.

The tax authorities have updated the rules for the tax treatment of income from child daycare and, in particular, increased the flat rate for business expenses.

The state coronavirus aid does not meet the requirements for reduced taxation of extraordinary income.

A deviating profit distribution agreement for the profit from the reversal of an investment deduction cannot be agreed retrospectively.

Only under very strict conditions can a provision be recognized for a pension commitment that is subject to a reservation.

If the co-heirs of a community of heirs form a GbR, this can exist alongside the community of heirs and be assessed for tax independently of it.

The final accounts for the bridging aid must be available by the end of June 2023 at the latest, while the deadline for the new start aid expired on March 31, 2023.

The lavishly landscaped garden of a house used partly for business purposes is not automatically included pro rata in the profit from the business carried out in the house.