From 2025, the tax authorities will provide the long-planned transmission option for reporting electronic recording systems, which means that the previously suspended reporting obligation will come into force from July 2025.

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

If subsequent changes in an electronic logbook are not documented in the data file itself, this does not constitute a proper logbook.

Fraudsters are currently using emails in the name of ELSTER and fake websites with ELSTER references to intercept personal data from citizens.

The eTIN will be discontinued from 2023, which is why the Federal Ministry of Finance is providing information on how to determine an employee's tax identification number for the wage tax statement.

A click when importing the data into the tax software is not comparable to a typing error when completing the tax return and therefore does not allow the final tax assessment to be changed at a later date.

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.

The Federal Ministry of Finance has provided initial information on the planned obligation to issue electronic invoices in the B2B sector from 2025.

Voluntary donations from viewers to a streamer are also part of the streamer's income subject to VAT from the provision of an entertainment service.

From 2024, the social insurance institutions will replace the previous sv.net with a new, fee-based web application under the name "SV-Meldeportal".