The Federal Fiscal Court has ruled on the requirements for a VAT group between the companies of a GmbH & Co. KG.

The request for documents by the tax auditor is an audit action that can lead to a suspension of the limitation period for assessment.

The federal government has passed the government draft for the Annual Tax Act 2022, which also implements parts of the new tax relief package.

In order to determine the total cost of a company car under the cost cap rule, a special leasing payment must be allocated to the entire leasing period in accordance with the accrual method.

Instead of only until the end of 2022, the deadline for the final settlement for the various coronavirus aid measures is to run until June 30, 2023 and can be extended further if necessary.

The German government has agreed on a third relief package with a total volume of around 65 billion euros.

After five years of constant contributions, the artists' social security contribution will increase by 0.8 % to 5.0 % next year.

Companies in energy-intensive industries have until August 31, 2022 to apply for the grant from the federal government's energy cost containment program.

Even if certain civic garments are worn only during the exercise of the profession and were purchased only for this purpose, a deduction for business expenses or income-related expenses is excluded.

The German Federal Ministry of Finance has published the latest version of the taxonomy for e-balance sheets, which is mandatory from 2023.