Before the official assessment for pensioners is extended to other federal states, the tax consultants' association is calling for changes that will prevent pensioners from being legally disadvantaged.

The loss from an investment in shares is also tax-deductible if the bank derecognizes the shares that have become worthless without replacement.

When preparing the 2018 financial statements and tax returns, there are some changes from last year that need to be considered for the first time.

In addition to changes in sales tax, employers and employees in particular will have to come to terms with new tax and social security requirements this year.

Whether the loss from the sale of shares is recognized for tax purposes does not depend on the amount of the sale price.

A Brexit Tax Accompanying Act is currently being drafted to protect entrepreneurs, shareholders and Riester savers from the unintended tax consequences of Brexit.

Capital investors must apply for a loss certificate from the bank by December 15, 2018 at the latest if they do not want to have losses carried forward but want to offset them against income at other banks in their tax return.

The ban on deducting income-related expenses under the flat-rate withholding tax also applies to subsequent income-related expenses for investments from which no income has flowed since the start of the flat-rate withholding tax.

Income from the resale of tickets that are in high demand is not a taxable speculative gain.

The Annual Tax Act 2018 provides for changes in sales tax, tax benefits for electric company cars and a new regulation of loss deduction for corporations.