Of the pension benefits paid in 2023, 68 % were subject to tax, even though not every pensioner exceeds the basic tax-free allowance and actually has to pay income tax.

There are serious doubts as to the constitutionality of the maximum amount for offsetting losses from forward transactions.

If it can subsequently no longer be proven that the capital gains tax was actually withheld in a cum/ex transaction, the tax office can subsequently reclaim excess tax amounts refunded.

The automatic exchange of financial account information does not violate the fundamental rights of the taxpayers concerned.

The Growth Opportunities Act was passed and came into force after a delay and with a significantly reduced scope.

The Federal Constitutional Court has not accepted two constitutional complaints regarding the double taxation of life annuities.

Every new year brings changes to tax and social security law. However, the majority of these changes have still not been passed by the Federal Council.

Interest that a defendant has to pay in legal proceedings is generally taxable income and is not tax-exempt compensation.

Interest on arrears can be taken into account as negative income from capital assets insofar as it is attributable to previously determined and paid refund interest.

Because the basic pension supplement was only made tax-free retrospectively, it is still treated as taxable in many tax assessments for 2021 and 2022.