Even without a major annual tax law last year, there were again some changes in tax law at the turn of the year.

No input tax deduction is possible from the costs of a necessary roof repair after installation of a photovoltaic system.

The donation of an asset to a family member with the aim of shifting the speculative profit from a sale is not an abuse of tax structuring.

In its coalition agreement, the traffic light coalition has laid down many planned changes in tax and social welfare law.

Even with a minor share of commercially used space, mixed-use buildings are detrimental to the extended reduction for trade tax.

The sale of an owner-occupied property within the ten-year holding period does not generally result in a pro rata tax liability on the capital gain attributable to a home office.

The German Federal Fiscal Court has highlighted a new stumbling block in the rescheduling of a loan secured by a life insurance policy, which may lead to a tax liability on the interest income from the insurance policy.

Operators of small photovoltaic systems and combined heat and power plants can now have the system declared a hobby and thus save themselves profit forecasts and declaration effort.

After the death of a property owner, the unrecognized portion of maintenance expenses spread over several years must be included in the decedent's tax return.

Whether the supply of electricity from the photovoltaic system on the roof to the tenant is an ancillary service to the rental or an independent main service determines the input tax deduction of the landlord.