While the number of taxable retirees has increased by about 50 % since 2005, the tax revenue paid by these retirees has more than doubled over the same period.

If the sole purpose of bond stripping is to achieve a tax advantage, this constitutes an abusive arrangement that the tax office does not have to recognize.

The possibility of choosing from several predefined investment strategies does not make an endowment insurance policy into an asset-managing insurance contract.

Payment of the surrender value of an annuity insurance policy due to termination of employment does not fall within the tax allowance for extraordinary income.

The grand coalition wants to abolish the solidarity surcharge from 2021, but only up to a certain income limit.

An age relief amount must also be recognized if it would further increase an already existing loss.

The fact that the income tax reduction for commercial income to compensate for the trade tax burden only reduces the assessment basis of the solis for this income is constitutional.

The acquisition costs of a knock-out certificate generally lead to tax-deductible losses after the knock-out event has occurred.

The use of a legacy life insurance policy as collateral for a bank loan that is left interest-free to the spouse is not tax-deductible.

Instead of the abolition of the final withholding tax, which was limited to interest income in the coalition agreement, the Federal Ministry of Finance is considering a general abolition.