Overview of the EU-wide measures against the coronavirus
BUSINESSEUROPE, the European industry federation, has produced an overview of fiscal and financial measures taken by the EU and the EU Member States to mitigate the economic impact.
Tax measures against the consequences of corona virus: tax deferrals and reduction of advance payments
In the course of the tax measures to secure liquidity, the instruments of deferral and adjustment of advance payments are in the foreground of the tax protection shield, in addition to the protection granted against enforcement. For this reason, we would like to provide more detailed information on these two instruments in the following.
Administrative instructions concerning measures to take account of the effects of the coronavirus
The BMF had already announced various tax measures to secure liquidity under the heading "Tax liquidity assistance".
Coalition committee initiates further tax policy measures
In its second meeting of the current year, the coalition committee agreed on further tax policy measures in addition to the plan for a taxation system that is neutral in terms of legal form.
Legal form neutral taxation: coalition committee sticks to option model
In the course of the second meeting of the coalition committee, the plan to introduce a so-called option model as well as other tax policy measures was approved. A reform of the taxation of retained earnings does not appear to be an issue at present.
Draft of a BMF letter on the application of §§ 138d ff AO (DAC-6)
As already announced, the BMF published the draft of the planned BMF letter on the application of the provisions on the obligation to notify cross-border tax structures on 2 March 2020.
Protective shield for employees and companies - package of measures to cushion the effects of the corona virus
As already announced in the media, the Federal Ministry of Finance and the Federal Ministry of Economics last Friday published the plan of measures to support German companies in case of negative consequences of the corona virus.
Federal Ministry of Finance (BMF) comments on the obligation to issue receipts for company canteens
At the request of the BDI, the BMF has taken a position on the handling of the obligation to issue receipts (§ 146a Paragraph 2 AO) in company canteens, which has existed since 01.01.2020. This is a clarification with regard to the current legal situation.
Guide to the Tax Research Allowance - Start now!
The Research Allowance Act came into force on 1.1.2020. The new funding is still unknown in practice and raises many questions.
Manuela Binzer
Manuela Binzer
website taxes, wage tax and working group wage tax, project assistance
+49 69 6603 1397
+49 69 6603 2397