Both commercial and private sales via eBay, amazon & Co. are rife with tax pitfalls, as several recent rulings and administrative instructions prove.

Once again, the tax authorities are warning of e-mails with fraudulent content - this time with the aim of tapping into taxpayers' custody account data.

The fact that the VAT exemption for the exchange of legal tender also applies to bitcoins has now been confirmed by the European Court of Justice.

The German Federal Ministry of Finance has published the draft bill for a law to modernize the taxation procedure, which had been planned for some time.

As soon as the income from a self-employed activity exceeds 410 euros per year, it is mandatory to file the tax return electronically.

In the case of an electronic tax return, it is not generally grossly negligent if an entry is forgotten in an attachment, so that an assessment that has already become final can, under certain circumstances, still be subsequently changed in favor of the taxpayer.

E-balances for fiscal years beginning after 2015 must be prepared using the new version of the taxonomies published by the German Federal Ministry of Finance.

A mail with a reference to an alleged tax refund only serves to trick recipients into installing malware.

The tax authorities accept the decision of the Federal Fiscal Court that tax returns can also be effectively submitted by fax.

A ruling by the tax authorities shows that the tax offices are not really happy with the e-balance sheet because it often leads to more work than the classic paper balance sheet.