The compulsory imposition of a late payment surcharge from a certain point in time without discretionary powers for the tax office does not violate the presumption of innocence of the European Convention on Human Rights.

The governing coalition wants to boost the economy, ease the tax burden on companies and drive forward the reduction of bureaucracy with a comprehensive catalog of measures.

Baden-Württemberg and Bavaria have responded to the sometimes devastating floods caused by the heavy rainfall with the usual tax relief for those affected and for helpers in the event of natural disasters.

In this and the following four years, the public coffers must expect a combined tax shortfall of around EUR 80 billion.

The Federal Fiscal Court has commented on the requirements and limits of an estimate by the tax office when using old cash registers.

The German Association of Tax Consultants is calling for corrections to a change in the law that could lead to tax assessments also being announced on a Saturday in future.

The automatic exchange of financial account information does not violate the fundamental rights of the taxpayers concerned.

The deadline for submitting the final statement on coronavirus economic aid has been extended one last time, namely until September 30, 2024.

In an expert opinion for the Federal Constitutional Court, the Federal Bar Association certifies that the solidarity surcharge in its current form is unconstitutional for two reasons.

From 2025, the tax authorities want companies to take the first step towards complete recording of all sales by the tax office and only use electronic invoices for B2B sales.