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Legislative changes, BMF circulars and case law on VAT, trade tax, depreciation and tax audits, placed in the context of running a German company day to day.
From 2027, the German tax authorities will make tax assessment notices available electronically as a rule. What this means for deadlines, how to keep paper and what companies should arrange now.
The Bundesrat proposes raising the German immediate write-off threshold for low-value assets from €800 to €1,200 and abolishing the pool account. What applies today and what companies can prepare now.
Where an employee lives in a different country from their employer, providing a company car can make VAT due at the employee’s place of residence. Since 1 July 2026 there is no concession.
Anyone storing goods in Germany or supplying private customers here becomes liable to German VAT — with no establishment in the country. From 2027, new registrations again mean two years of monthly returns.
From 2027 a nationwide minimum multiplier of 280% applies to trade tax. What changes, who is affected and why an early review is worthwhile.
The Federal Fiscal Court has set out the requirements for deducting input VAT on advance payment invoices more precisely. What that means for investment projects and for invoice verification.
Reverse charge, self-billing, margin scheme: mandatory VAT wording may now appear on German invoices in other official EU languages as well. What the BMF circular of 17 September 2025 means for international invoice layouts.
Special VAT audits are faster and more targeted than a general tax audit — and they reach companies of every size. Which mistakes come up most often, and why foreign companies with a German registration are watched particularly closely.
The Bundesrat gave its approval on 11 July 2025: 30% declining-balance depreciation, corporate income tax down to 10% in stages, a wider research allowance and higher limits for electric company cars. An overview with German-French structures in mind.
On 4 June 2025 the federal cabinet adopted the immediate tax investment programme; the Bundestag followed on 26 June. What the package contains and where it takes effect for German-French companies.
Electric company cars up to EUR 70,000, the gift threshold raised to EUR 50, declining-balance depreciation for a limited period, new rules for intra-group financing and mandatory e-invoicing from 2025 — relief worth EUR 3.2 billion.
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