Symbolbild für Steuerberatung 2026: Unternehmer hält eine leuchtende Glühbirne als Zeichen für vorausschauende Steuerplanung

Tax changes in 2026: How you can benefit if you act now

The new year brings numerous tax changes once again. In 2026, more than ever, those who plan ahead will benefit – and those who wait will pay the price. Our experts summarise the most important changes for entrepreneurs, freelancers and private individuals – in a compact, understandable format with clear tips on how you should act now.

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Hand mit Taschenrechner, Hand mit Stift und Zettel, Modell eines Häuschens. Symbolisch für das Thema Grundstücke als Betriebsvermögen

Evidence of a shorter remaining useful life: have the requirements been relaxed?

For rental properties, acquisition and construction costs may be depreciated over the useful life of the building and deducted for income tax purposes. In many cases, a flat-rate useful life of 50 years applies. Until now, the requirements for proving a shorter actual useful life were high. A letter from the Ministry of Finance on this subject has now been revoked.

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Hand stoppt fallende Holzklötze als Symbol für das Reduzieren von Nachlassverbindlichkeiten und die steueroptimierte Gestaltung einer Erbschaft.

Estate liabilities, inheritance tax & structuring opportunities

Estate liabilities reduce the inheritance tax burden for heirs.
When used correctly and worded precisely, tools such as bequests or conditions in a will can be employed strategically to lower the future tax liability of the heirs. This article focuses exclusively on the inheritance tax perspective.

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Stiftung Business Judgement Rule

The Business Judgement Rule applies to legally capable foundations

Members of foundation bodies are increasingly confronted with liability risks.
The 2023 reform of foundation law addressed this issue. Since then, the Business Judgement Rule has provided a specific liability privilege for foundation board members as well.
Previously, this rule was known only from corporate law.

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