The tax offices grant straightforward adjustments to advance tax payments and deferrals and waive late payment penalties for affected taxpayers.

The federal and state governments have initiated many relief measures to cushion the impact of the Corona crisis.

The state provides one-time payments to small businesses to compensate for lost revenue due to the Corona crisis.

In just two months, the Bundestag and Bundesrat have passed the third package of measures to reduce bureaucracy.

The participation in a GmbH can be necessary business assets of a sole proprietor if the GmbH directly or indirectly promotes the activity or sales of the sole proprietor.

The tax office may reverse an investment deduction even if the investment was made but the legally required addition was not made in the year of the investment.

Multiple use of the small business regulation by distributing business activities among several independent companies is not possible.

Health insurance contributions will once again be split 50/50 between employer and employee from 2019. In addition, the minimum contribution for self-employed persons will be reduced.

The Federal Ministry of Finance is currently preparing a revised version of the accounting rules (GoBD).

An EXIST grant paid directly to the partners of a GbR is not special operating income.