Even in the case of automatic recording of travel times and distances, the information on the purpose of the trip, which is also mandatory, must be supplemented in a timely manner.

The tax authorities are backing down and no longer want to charge German companies withholding tax on online advertising via foreign providers.

An objection or a tax return via the ELSTER website is only timely if the recorded data has been successfully sent, even if the website is not always clear in this regard.

The requirements for a constitutional complaint are expressly regulated by law, which is why no constitutional complaints can be made by De-Mail until the Federal Constitutional Court Act is amended.

The ElsterFormular software will no longer be updated by the tax authorities from 2020. The ELSTER website is available as an alternative.

The Federal Ministry of Finance has regulated details of the new record-keeping obligation on electronic marketplaces, especially as far as the certificate for the tax registration of companies is concerned.

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.

Even if a signed statement of claim is attached to the e-mail, it is not possible to file a claim with the tax court using an e-mail without a qualified electronic signature.

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.

Several federal states are already granting two months more time for submitting tax returns this year if they are digitally signed and submitted to the tax office.