painter with paint roller, symbol for Construction withholding tax

Construction withholding tax: What does it mean for landlords and what needs to be considered?

The construction withholding tax is an important measure aimed at preventing tax evasion and illegal working practices in the construction industry. The recipient of the construction service, e.g. the landlord who purchases the construction work, must therefore pay 15% of the invoice amount directly to the tax office in certain cases.

Continue Reading
Trinkgeld auf einem kleinen Tablett mit Restaurantrechnung, Geldscheinen und Münzen – Symbolbild für das Thema Trinkgelder in der Gastronomie.

Good news for restaurateurs: Simplification of the recording requirement for tips

In March 2025, the Federal Ministry of Finance published an important decision that should please many restaurateurs and hoteliers: the previous general requirement to record tips paid to employees has been revoked. This represents a reduction in bureaucracy for the catering industry, which is often the focus of tax audits, particularly with regard to cash management.
In this article, you will learn what this change means and what effects it will have in practice.

Continue Reading
Skizze neues Haus auf Wiese- symbolisch für Abschreibungen bei Mietwohnungen

Depreciation on rental apartment buildings – how investors benefit from tax advantages

The conditions for building new homes have become extremely difficult: rising material prices, high manufacturing costs and, most recently, massive increases in construction interest rates are putting a heavy strain on residential construction. Nevertheless, investing in rental housing can still be worthwhile – tax depreciation options play a key role here.

Continue Reading