Even if the fraudulent provider of a pyramid scheme has not paid the flat rate withholding tax to the tax office, investors can still rely on the flat rate effect of the deduction.

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.

Losses from a loan to a corporation are to be recognized for tax purposes if it is certain that the corporation will no longer make payments.

The Federal Constitutional Court must examine whether losses from the sale of shares can also be offset against other investment income.

With two landmark rulings, the Federal Fiscal Court puts an end to the dispute over the possible double taxation of retirement benefits.

The repayment of loan interest paid after the revocation of a loan agreement is not a taxable capital gain.

There are numerous changes in 2021, especially in income tax, many of which reduce the tax burden.

If investment income from securities accounts at different banks is to be offset against each other, a loss certificate must be applied for by December 15.

For tax purposes, admission tickets are an asset for which a speculative gain from resale is taxable.

More child benefits and an adjustment of tax benchmarks mean a financial improvement for families in particular.