If an association also serves the leisure activities of its members, the membership fees are not deductible as donations, even if the association's activities are otherwise largely charitable.

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.

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

The transfer of the shared home as part of a maintenance obligation can only be taken into account as special expenses if the transfer is free of charge.

During training to become a specialist, the focus is generally no longer on training, which means that the entitlement to child benefit generally ceases.

The Bundestag and Bundesrat significantly increased the tax relief provided by the Inflation Compensation Act and passed the law at the beginning of November.

The statutory prohibition of deduction also applies to legal costs of a relative that are assumed as part of a maintenance obligation.

The increase in child benefit planned for 2023 is almost doubled to 250 euros from the first child shortly before the law is passed.

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

The Inflation Compensation Act is intended to curb the creeping tax increases associated with cold progression and provide tax support for families.