A scholarship that is primarily intended to compensate for loss of income due to the pandemic does not meet the requirements for the tax exemption of scholarships.

No interest on arrears can be charged on taxes for which an entitlement to interest-free deferral would have existed under the equity regulations during the coronavirus pandemic.

A tax exemption for many solar systems, changes to accruals and deferrals and other changes resulting from the Annual Tax Act already apply retroactively.

Taxpayers can look forward to higher tax-free allowances and an improvement in the home office allowance in 2023.

A guarantee commission can be counted as non-deductible debt interest, which must be taken into account in the context of the over-withdrawal rule.

Whether provisions have to be recognized for obligations arising from a customer loyalty program depends on the structure of the loyalty bonus.

The business owner has the right to choose between immediate taxation and inflow taxation, not only in the case of the sale of a business, but also in the case of the sale of assets as part of the discontinuation of a business.

The Federal Office of Justice will only begin to initiate administrative fine proceedings after Easter if the annual financial statements to be submitted by the end of 2022 are still not available by then.

The tax authorities are extending the equity regulations for the accommodation of war refugees until the end of 2023.

In addition to income tax and corporation tax, the tax authorities are now also making concessions to companies plagued by high energy costs when setting advance trade tax payments.