News – HSMV

News | Client Newsletters & HSMV Insights

March 7, 2025
Changed BMF position on foreign exchange gains on capital claims
February 27, 2025
New partners in the case of an indirect change in the shareholder structure of a land-owning partnership
February 13, 2025
No extended reduction if the entire property is sold during the tax period
January 30, 2025
Periodic distribution of a special lease payment as part of the calculation of the total annual vehicle cost
January 20, 2025
Tax Contribution Account: Obvious inaccuracy despite lack of recognizability of the correct value
January 17, 2025
Tax-free allowance for the child of a parent deemed to be deceased under civil law

December 19, 2024
Remuneration for the redemption of a usufruct in GmbH shares
December 12, 2024
No vGA due to the mere possibility of using a Spanish property
November 22, 2024
Request for documents by the tax office under the GDPR (BFH, ruling dated 13.08.2024, IX R 6/23)
October 31, 2024
Taxation of severance payments under the DBA-France
October 14, 2024
Input tax deduction for supply of tenant electricity (BFH ruling of 17 July 2024 - XI R 8/21)
September 30, 2024
On the deductibility of catering costs for business events
September 13, 2024
Transfer of inheritance tax privileges
September 6, 2024
Deferred interest unconstitutional? Reference for a preliminary ruling - BFH of 08.05.2024 (VIII R 9/23)
September 2, 2024
Upside tax deduction for losses that can only be offset in accordance with § 15a EStG (judgement of 11.07.2024 - IV R 18/22)
August 22, 2024
Still unclear: passive unbundling under new DBA?
August 15, 2024
The fundamental tenet that no supplies within a VAT group are subject to taxation remains unchanged
July 18, 2024
Correction of final tax assessment notices following an external audit
July 11, 2024
Inflow of unpaid bonuses in the case of a controlling shareholder-managing director
June 16, 2024
Referral to the ECJ: on the allocation of hotel services and tax rate
June 16, 2024
Profit distribution during the year after acquisition of 10% of the shares
June 16, 2024
AdV decision of the BFH (II B 78/23) on the assessment of property tax value
May 31, 2024
Reservation period pursuant to Section 6a GrEstG
May 31, 2024
Allocation of a special lease payment to the total annual expenses
May 29, 2024
Requirements for the extended reduction when renting out a hotel property
May 29, 2024
Proof of higher depreciation when renting out property
May 29, 2024
Permanent overpayment certificate
May 29, 2024
Flat-rate income tax for company events
May 29, 2024
Extended property deduction also in the case of reverse business splits
May 22, 2024
Are bake sales or similar at schools and daycare centers subject to VAT?
March 13, 2024
Value added tax: principle of uniformity of supply

August 21, 2023
Job Ticket / Deutschlandticket
June 13, 2023
Rental expenses for reusable containers in trade: addition for trade tax?
March 13, 2023
FinVerw publishes FAQ on inflation compensation premium
February 20, 2023
Burden on earnings due to increased energy prices: Examination of an adjustment to advance tax payments
January 10, 2023
Tax- and contribution-free "inflation compensation premium" of up to €3,000 introduced

November 28, 2022
Excess income statement: Temporal allocation of regularly recurring income and expenses
July 1, 2022
We congratulate Stefan Niemann on his appointment as Salary Partner!
June 21, 2022
VAT on private use of electric vehicles and electric bicycles, etc.
May 16, 2022
Employer's kindergarten allowances: Wage tax exemption and Corona pandemic
May 06, 2022
Fiscal measures to support the victims of the war in Ukraine
March 10, 2022
Tax reduction for services and crafts in private households

December 27, 2021
Profit from a private disposal transaction can be shifted to the children by timely donation
December 7, 2021
Special depreciation for new rental housing expires at the end of 2021
September 28, 2021
Tax return obligation for 2020 in case of short-time allowance receipt
July 16, 2021
Home office lump sum: Consideration of travel expenses and expenses for public transport time tickets
May 20, 2021
Acquisition and disposal of cryptocurrencies
March 10, 2021
Expiry of the Brexit transition period on 31.12.2020

November 30, 2020
Home office regulation and the tax relevance on the employer side
September 15, 2020
Annual Tax Act 2020 - probably no tax liability for Xetra-Gold and similar products.
August 18, 2020
About particularly volatile stock market prices as a result of the Corona pandemic and advantages in personal property succession.
June 9, 2020
With "Wumms" into the sales tax haven?
June 2, 2020
Limits of the correction of tax assessments in the case of failure to observe the due due diligence by the tax authority.
15 May 2020
Latest news, advice & recommendations on coronavirus.

23 December 2019
Tax structuring of the deduction of debt interest in case of acquisition of mixed real estate used for mixed purposes.
18 December 2019
No extended reduction of the business income in case of transfer of operating equipment.
10 December 2019
Rental of stand space of a non-profit association.
December 5, 2019
Abfärbewirkung of commercial investment income of a partnership.
November 29, 2019
Company car taxation: Additional payments by the employee can reduce the reduce the monetary advantage.
November 25, 2019
Intention to generate surplus when renting out a commercial property.
November 22, 2019
Costs of furnishings in the case of double household management fully deductible
November 18, 2019
Real estate transfer tax reform especially in connection with share deals - the Hare-and-egg game goes into the next round.

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