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

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.

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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.

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Krypto-Trading: Bitcoin-Münze vor fallender Kursgrafik auf Smartphone – Symbol für Kursvolatilität und steuerliche Optimierung durch eine Krypto Trading GmbH.

Trading 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.

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Cash 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.

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Richterhammer und Waage der Justiz neben Bitcoin-Münzen, symbolisieren die neuen steuerlichen Regelungen für Kryptowährungen gemäß dem BMF-Schreiben vom März 2025. Im Hintergrund juristische Bücher als Zeichen für die rechtliche Einordnung digitaler Vermögenswerte.

New 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.

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Cannabisblatt im Gerichtssaal

Cannabis 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?

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Rechtliche Aspekte der Nachlassplanung für Kryptowährungen – Symbolbild mit Richterhammer und digitaler Technologie.

Cryptocurrencies 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,

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Hand wählt aus digitalen Dokumenten aus

Bureaucracy 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.

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Tax 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.

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Digital 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.

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Berlin 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.

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Cash 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,

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Blick in ein Großraumbüro

From 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?

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Global 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.

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Technology meets expertise: what will the audit of the future look like?

As multi-award-winning auditors for medium-sized companies, we always have one eye on the future. The questions that drive us are: What will the audit of the future look like? What added value can we offer our clients in the future? How can we become even better? In our view, ongoing digitalisation and the use of innovative technologies will permanently change the audit of the future.

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Digital vernetztes Paragrafen-Symbol über offenen Händen - passend zum Thema Arbeitsrecht und die Einstufung von Fremdgeschäftsführern als Arbeitnehmer.

The 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.

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You 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.

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Delay in CSRD implementation: What should companies do now?

The introduction of the Corporate Sustainability Reporting Directive (CSRD) in Germany is facing unexpected challenges: A government draft is available, but the legal implementation could not be completed by the end of 2024. Now the CSRD Implementation Act is to be passed and come into force in 2025. This creates uncertainties for many companies that are to be subject to reporting requirements.

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The 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),

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Miniaturfiguren einer Familie in einer schützenden Hand - symbolisch stehend für Schutz des Familienvermögens über eine Familiengesellschaft oder Familienstiftung

Family 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,

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Bild eines Richterhammers und eines Taschenrechners – symbolisch für ein Gerichtsurteil zur Kürzung der variablen Vergütung bei Krankheit

Reduction 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.

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Adult 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,

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Stricter 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,

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E-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.

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Foundation & 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.

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E-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.

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Hotelzimmer - Hotellerie Gastronomie

BFH 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,

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The 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.

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Erbvertrag - eine Lösung für unverheiratete Paare

Unmarried 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.

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Ansicht von fliegenden Bitcoins

Airdrops 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,

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Outplacement Newplacement

Newplacement: 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?

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Avoid 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.

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Wills & 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.

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Weiterbildung - Rückerstattung von Fortbildungskosten

Reimbursement 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.

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The 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.

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Hände übereinandergelegt

Non-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?

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New 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.

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NFT 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.

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Utility 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?

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Electronic 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.

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Hamburg 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.

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