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Our managing director Wolfgang Dittrich has been invited as a speaker to the Zukunftstag Mittelstand 2026 of the Bundesverband mittelstandische Wirtschaft. The event takes place on 15 April 2026 in Berlin and is one of the largest economic-policy gatherings of German SMEs.
Construction withholding tax (Bauabzugsteuer) - are you possibly required to withhold tax? If you commission construction services in Germany as a business, you may be required to retain 15% of the invoice amount and transfer it to the tax office.
What are the advantages of a GmbH? Many new businesses are set up as sole trader businesses due to the lower administrative burden. Over the course of an entrepreneurial career, however, the question arises as to whether the legal form of a GmbH might be better suited to the circumstances of the business.
Growing globalisation means businesses increasingly have permanent establishments in multiple countries. Transferring assets from a domestic to a foreign permanent establishment can trigger unwanted tax consequences in the form of deemed disposal taxation (Entstrickungsbesteuerung).
Entrepreneurs and investors are increasingly mobile and frequently change their place of residence across national borders. If you hold business participations, relocating from Germany can trigger surprising negative tax consequences.
Under the Growth Opportunities Act (Wachstumschancengesetz) passed in March 2024, all sole traders and businesses are required to be able to receive e-invoices from 2025. The aim of e-invoicing is to advance digitalisation in the business world and simplify processes.
Employers can pay their employees up to 3,000 euros free of tax and social security contributions.
From 1 January 2022, employers must transmit additional information to the Minijob-Zentrale via the electronic reporting procedure. This concerns the tax identification number (Steuer-ID) of commercial mini-job employees.
From 2021, a bank statement suffices as proof for donation amounts up to 300 euros. For higher amounts, a donation confirmation (Zuwendungsbestätigung) in the official format continues to be required.
The Federal Constitutional Court has ruled: The interest rate of 6% on back taxes is unconstitutional from 2014 onwards.
The VAT Digital Package primarily affects cross-border distance sales to private individuals and non-business customers. Previously, many deliveries from Germany to other EU countries could be invoiced with German VAT if country-specific thresholds were not exceeded.
The profit from small photovoltaic systems (output up to 10 kW) or comparable combined heat and power units (output up to 2.5 kW) on owner-occupied single-family or two-family houses is exempt from tax on application.
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