Im März 2025 hat das Bundesfinanzministerium eine wichtige Entscheidung veröffentlicht, die viele Gastronomen und Hoteliers freuen dürfte: Die bisherige, grundsätzliche Aufzeichnungspflicht für Trinkgelder an Arbeitnehmer wurde rückgängig gemacht. Dies stellt eine bürokratische Erleichterung für die Gastronomiebranche dar, die insbesondere in Bezug auf die Kassenführung häufig im Fokus von Betriebsprüfungen steht.
In diesem Beitrag erfahren Sie, was diese Änderung bedeutet und welche Auswirkungen sie in der Praxis hat.
Category: General
Depreciation on rental apartment buildings – how investors benefit from tax advantages
Die Rahmenbedingungen für den Neubau von Wohnungen sind äußerst schwierig geworden: Steigende Materialpreise, hohe Fertigungskosten und zuletzt auch massiv gestiegene Bauzinsen setzen dem Wohnungsbau stark zu. Dennoch kann sich eine Investition in den Mietwohnungsbau weiterhin lohnen – steuerliche Abschreibungsmöglichkeiten spielen hier eine zentrale Rolle.
Continue ReadingCompany cars and the like: how to pay tax on non-cash benefits
In many companies, employees are not only remunerated in the form of salary and bonus payments, but also through additional benefits or non-cash remuneration. As a rule, these so-called non-cash benefits are taxable. But what exactly are non-cash benefits and what should be considered with regard to taxation?
Continue ReadingTrading GmbH for crypto: is it worth it for investors?
Private investors in Germany are disadvantaged in many ways from a tax perspective. Setting up a trading company can be a good option here to save taxes on crypto profits. We will show you the advantages and disadvantages of a trading company for crypto, who it is worthwhile for and what needs to be considered when setting it up.
Continue ReadingCash register disruptions and TSS failures: What restaurateurs should know
For restaurateurs, a functioning cash register with an intact technical security system (TSS) is essential. This applies not only to business operations, but also to compliance with legal requirements vis-à-vis the tax authorities.
In this article, you will learn what measures you need to take to minimise tax and legal risks.
Continue ReadingNew BMF letter on crypto in income tax law (2025): What will change for crypto investors?
On 6 March 2025, the German Federal Ministry of Finance (BMF) published a new letter on the income tax treatment of crypto assets, replacing the previous letter from May 2022. In large parts, the contents of the previous BMF publication are confirmed, but there are also some exciting changes that crypto investors should be aware of.
Continue ReadingCannabis in the workplace: what employers should know
Consuming and possessing cannabis is now legal for adults under certain conditions. This raises the question for employers: What legal rules apply in the workplace? Does it make sense to establish individual rules for your own staff and, if so, what should they be?
Continue ReadingCryptocurrencies and wills: important information for secure estate planning
Cryptocurrencies such as Bitcoin, Ethereum and other digital assets present a new challenge in the drafting of wills. Due to a lack of legal regulations and a lack of established case law, there are considerable legal and tax uncertainties regarding the inheritance and administration of crypto assets. In order to enable heirs to access digital assets smoothly and to minimise tax risks,
Continue ReadingBureaucracy Relief Act (BRA) IV: digital employment contract, digital job reference, etc.
The aim of the Fourth Bureaucracy Relief Act (BEG IV), which came into force on 1 January 2025, is to reduce bureaucracy. It is also intended to make things easier for employers, for example with regard to job references, employment contracts, notices or applications for expectant parents.
Continue ReadingTax optimisation of real estate assets: the advantages of a property limited company
Often, property or real estate assets are held either as private assets or in partnerships. A less common, but potentially advantageous option for larger real estate assets is to hold them in a limited liability company. This alternative offers interesting tax perspectives and structuring options.
Continue ReadingDigital legacy: heirs are allowed to actively use social media accounts
Social media accounts, such as Instagram accounts, are a very personal matter. This raises the question of what the heirs of an account can and cannot do with it. The Higher Regional Court of Oldenburg has now ruled that heirs may also actively use a social media account.
Continue ReadingBerlin Testament vs. Sylt Testament: Strategies for Tax-Free Wealth Transfer
When it comes to drawing up a will, married couples have various options to choose from that not only offer legal certainty but can also provide tax advantages. The well-known ‘Berlin Testament’ and the increasingly popular variant of the ‘Sylt Testament’ offer different approaches. In addition, the ‘property swing’ and the ‘Sylt model’ are two options for transferring real estate in a tax-optimised manner.
Continue ReadingCash management & tax audit 2025: companies should avoid these mistakes
Even in 2025, cash-intensive companies will still face growing challenges: new legal requirements, the advance of digitalisation and increased tax audits by the tax authorities make professional cash management essential.
Our practical experience from current tax audits shows that, particularly in cash-intensive industries such as the gastronomy and hotel industries,
Continue ReadingFrom the home office back to the office: What employers should know
While working from home was initially an emergency solution during the coronavirus pandemic, it has now become established in many companies – instead of or alongside office work. However, more and more employers want to get their employees back from the home office to the office (‘return to office’).
But what does labour law have to say about this?
Continue ReadingGlobal minimum tax: obligation to report group parents by the end of February 2025
The introduction of the global minimum tax will result in new obligations for large corporate groups. A central component is the group holding report, which will be relevant for the first time for the 2024 financial year. This article highlights the most important aspects that companies in Germany will have to consider in the future.
Continue ReadingThe home office in income tax
For many employees and self-employed people, the home office has become an important part of their work in the age of the home office. But when and how can you claim costs for such a home office against income tax? And when might the home office be considered business assets?
Continue ReadingTaxation of ICOs
As an innovative way to raise capital in the blockchain space, ICOs offer numerous opportunities but also raise tax and regulatory issues. This post gives you an overview of the tax aspects of ICOs from a private and business perspective and shows how to avoid tax pitfalls.
Continue ReadingThe managing director as an employee: a focus on holiday entitlement
In principle, the terms managing director and employee are mutually exclusive – managing directors are not considered employees under labour law. Nevertheless, in a recent ruling, the Federal Labour Court (Bundesarbeitsgericht, BAG) decided that an external managing director is to be regarded as an employee in certain constellations, for example with regard to holiday entitlement.
Continue ReadingYou have received a property tax assessment notice – what now?
Many property owners have now received their local property tax assessment and are shocked to find that the property tax payable from 2025 has increased many times over in some cases. How can this be and what options do property owners have? This article explains the most important aspects of the property tax reform with a focus on Bavaria.
Continue ReadingThe marital property swing – a tool for tax-free asset transfer and for repairing unconsciously triggered gift tax
In the case of a wealth/salary gap between spouses, the property settlement swing offers the possibility of transferring assets to the ‘poorer’ spouse independently of the gift tax allowance (500,000 EUR). If gifts have been made between the spouses without their knowledge in the past (e.g. by making payments into a joint account),
Continue ReadingLodging establishments can breathe a sigh of relief: Inheritance tax remains the same
At the beginning of the year, the Federal Fiscal Court (BFH) mentioned in its ruling of 28 February 2020 that land in hotel businesses is not a privileged business asset for tax purposes, but that the land is a harmful administrative asset.
Continue ReadingFamily company vs. family foundation
When it comes to long-term planning for the transfer and protection of family wealth, many families face an important decision: should a family-managed company or a family foundation be set up?
Both legal forms offer advantages in terms of asset succession, protection and management,
Continue ReadingReduction of variable remuneration in the event of illness: Is this legally possible?
Employers often agree variable, performance-related remuneration with their employees. The Düsseldorf Higher Labour Court (Landesarbeitsgericht, LAG) has ruled that such remuneration, which is linked to team targets and the sales performance of third parties, may be reduced if an employee is absent due to illness for more than six weeks.
Continue ReadingAdult adoption – an overview of the opportunities, rights and tax benefits
The media often report on adult adoptions, most recently on that of Erwin Müller, founder of the Müller drugstore chain. After a rift between him and his son, he had three hunting friends adopt him. The “coffee king” Albert Darboven, on the other hand, failed with the adoption of Andreas Jacobs,
Continue ReadingStricter documentation requirements for transfer prices
Transfer prices, also known as transfer pricing, are an essential element of international tax planning and compliance for companies that conduct cross-border business. Transfer pricing refers to the prices charged between affiliated companies – for example, a German company headquarters and its foreign subsidiaries or branches – for goods, services,
Continue ReadingE-invoice: turbocharging digital accounting and smart workflows
The introduction of the e-invoicing requirement from 1 January 2025 poses enormous challenges for smaller companies in particular. At the same time, it offers a great opportunity, because by switching to e-invoicing, companies can not only meet legal requirements, but also lay the foundation for comprehensive digitalisation and automation of their business processes.
Continue ReadingRetroactive cancellation of a confidentiality agreement: is that legally possible?
Employers often agree a post-contractual non-competition clause with their employees or managing directors. The Federal Court of Justice has now ruled that a clause which provides for the retrospective loss of the compensation paid for this in the event of a breach of the prohibition can be effective.
Continue ReadingFoundation & Management Board: Legal information on tasks, remuneration and liability
A foundation as a ‘legally independent estate’ also requires management and must be represented externally, similar to associations or corporations, for example. This task is performed by the foundation’s board of directors. This article takes a closer look at the tasks of the foundation board, its remuneration and liability issues.
Continue ReadingE-invoicing: obligation also applies to landlords
Digitalisation is bringing about many changes. This also affects the way invoices are received and issued.
With effect from 2025, the Growth Opportunities Act has introduced new regulations into the VAT Act that are important for business owners in Germany – and these include landlords! These changes are aimed at digitalising the process of issuing and receiving invoices.
Continue ReadingTax treatment of DeFi activities
Decentralised financial markets (DeFi) are becoming increasingly important and offer investors a promising alternative to traditional financial systems. With attractive opportunities such as lending, staking or using liquidity pools, there are numerous ways to generate passive income in the crypto world.
Continue ReadingBFH ruling on inheritance tax: a risk for family businesses in the hospitality and hotel industry?
Inheritance tax law provides for extensive exemptions from inheritance tax for business assets. Now, a ruling by the Federal Fiscal Court (BFH) has caused a stir in family-run businesses in the hospitality industry: the court has stated, almost in passing, that these tax advantages do not apply to accommodation and,
Continue ReadingThe 7 biggest accounting and record-keeping challenges for crypto companies
Companies that hold crypto assets are subject to general accounting and record-keeping obligations, as well as specific requirements regarding documentation, valuation and the tax treatment of transactions. Eight key aspects help to minimise risks and ensure compliance with legal and tax requirements.
Continue ReadingUnmarried couples: a will or inheritance contract – the main thing is settled!
German inheritance law treats unmarried couples like strangers – regardless of whether the relationship has existed for weeks, months or decades or whether the couple is even engaged. That is why unmarried couples – with or without children – should organise their estate in such a way that their partner is considered and protected in the event of death.
Continue ReadingAirdrops from a business perspective: what are the advantages and what tax implications should be considered?
In the dynamic world of cryptocurrencies, there are numerous ways for companies to promote projects and build a dedicated community. These include airdrops, which are used to distribute tokens or coins to a broad mass of people for free.
We will show you how airdrops work in detail,
Continue ReadingNewplacement: How employers can sweeten the farewell for employees
Every now and then, employers want to or have to let employees go, but the law on protection against dismissal does not quite play along. Severance payments in termination agreements are then a common way of sweetening the pill for employees. But are outplacement or new placement a good alternative to make it easier for employees to say goodbye and make a fresh start?
Continue ReadingAvoid inheritance disputes: What you should look out for when making a transfer of assets during your lifetime
Recently, more and more reports about the inheritance dispute between Reinhold Messner and his children have appeared in the press. Although he had already transferred the majority of his assets to them several years ago, massive conflicts and mutual accusations have now arisen.
This prominent example shows how important it is to carefully plan the transfer of assets and property during one’s lifetime.
Continue ReadingWills & Co.: What young, married parents should know
Young people tend to suppress the topic of death and all other related issues. This is especially true when it comes to wills. But at the latest when it comes to getting married and starting a family, young couples should consider the topic of wills and make individual arrangements.
Continue ReadingReimbursement of training costs: these rules apply
Employers often cover training costs for their employees. However, employers do not have a statutory right of repayment against employees if employees leave the company shortly after training, for example. However, (labour) contract regulations on the repayment of training costs can solve this problem in an interest-oriented manner.
Continue ReadingThe property in inheritance dispute
If several people become heirs and want to divide the estate among themselves, a “division of the estate” must take place. This often leads to disputes. Especially if the testator has left a property. This is because real estate usually has a value that is difficult to estimate. The inheritance settlement agreement to be concluded between the heirs must take into account both the legal and tax aspects of the division of the property.
Continue ReadingMore transparency for donors: the donor register
Germans like to donate. And yet it is not always clear to citizens whether the recipient is reputable and whether the money is being used as the donor intended. In order to create more transparency, the nationwide donor register introduced on 01.01.2024 is intended to provide a remedy.
Continue ReadingNon-profit organisations & ESG: more than just following a trend?
The term “ESG” is currently on everyone’s lips. ESG is no longer just a buzzword, but an expression of a changed economic culture as a result of social change, climate change and political crises. But why should non-profit organisations (NPOs) devote themselves to this topic and position themselves accordingly for the future?
Continue ReadingNew BMF regulations: Clarity and security in the taxation of cryptocurrencies
In March 2024, the Federal Ministry of Finance (BMF) published a draft amendment on the taxation of cryptocurrencies. This draft clarifies tax declaration, cooperation and record-keeping obligations that were already discussed in July 2022 but not implemented. Our article sheds light on the details.
Continue ReadingNFT for companies: Business models and VAT treatment
Non-fungible tokens (NFTs) offer companies a wide range of opportunities for new business models and sources of income. These digital assets have the potential to fundamentally change the way digital and physical goods are handled. At the same time, NFTs present companies with complex VAT challenges.
We look at possible business models opened up by NFTs and then address the challenges that arise when it comes to NFTs and VAT.
Continue ReadingUtility tokens: Use, benefits and taxation from an entrepreneur’s perspective
Utility tokens open up new business models and revenue streams for companies that would not be possible in traditional markets. This gives them flexible and innovative ways to finance, retain users, reduce costs and create a dynamic and engaging blockchain ecosystem.
But what about the taxation of utility tokens?
Continue ReadingElectronic cash register systems: The reporting obligation now applies from 2025
The requirements of the tax authorities for electronic cash registers are strict: there is an obligation to use a recording system with a certified technical security device (TSE). Electronic cash registers must also be able to issue a receipt for each business transaction. From January 1, 2025, businesses can now electronically transmit the type and number of their cash registers to the tax office.
Continue ReadingHamburg tax office declares ENS and TNS airdrops taxable
The Hamburg tax office has decided that airdrops of the Ethereum Name Service (ENS) and the Terra Name Service (TNS) are taxable. However, this opinion has no normative binding effect for other tax authorities. It is at the discretion of each tax authority to take its own tax position. Our article sheds light on the details and implications.
Continue ReadingFederal Labor Court provides clarity: No obligation for employees to reimburse recruitment agency commission!
Employers often use recruitment agencies to recruit staff. A contractual clause that obliges employees to repay the agency commission in the event of premature termination is invalid. Find out more about the details and the ruling of the Federal Labor Court here.
Continue ReadingSustainability in the real estate sector: How to protect your property from loss of value
The European Union (EU) has stipulated that all buildings in the EU must be climate-neutral by 2045, i.e. they must no longer produce any greenhouse gas emissions. The Bavarian Climate Protection Act even stipulates climate neutrality by 2040.
For property owners, this means enormous pressure to take action to renovate their buildings to make them more energy-efficient and to switch to renewable energies.
Continue ReadingSkilled worker immigration 2024: This will also apply from June 01, 2024
The Skilled Immigration Act is intended to counteract the enormous shortage of skilled workers in Germany. Following the first stage in November 2023 and the second stage in March 2024, the third stage will now bring about changes to the immigration of skilled workers for the last time.
Continue ReadingTaxes: Usufruct of a securities account reduces gift tax
When it comes to transferring assets to the next generation, there is always the issue of gift tax. If securities accounts are transferred by way of anticipated succession, a so-called usufructuary account reduces the gift tax for the person receiving the gift.
Continue Reading