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Annual Tax Act of 2026: Proposed Reform of the VAT Group with Significant Practical Implications
With the draft bill for the Annual Tax Act 2026, the Federal Ministry of Finance has presented a comprehensive legislative proposal that is particularly significant for...
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Federal Fiscal Court on Continuing as Managing Director After Selling Shares: When Is It Considered a Sale Price and When Is It Considered Wages?
When GmbH shares are sold, the existing managing partners often remain with the company for a transitional period. This makes economic sense, particularly for...
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Revision of IDW S 1: "Principles for the Performance of Business Valuations" – An Overview of the Most Important Changes
IDW S 1 is the authoritative standard for business valuations in Germany and enjoys high recognition, particularly in legal valuation contexts. In jurisprudence, the standard...
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Distribution of profits earned prior to the company's dissolution after the commencement of liquidation
In its ruling of March 3, 2026, the Federal Fiscal Court provided important clarifications regarding the tax treatment of distributions in connection with the liquidation of corporations.
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Deduction of business expenses for commuting between home and the business premises: The Federal Fiscal Court clarifies the requirements for a tax-law business premises
In its ruling of February 5, 2026 (Case No. III R 18/25), the Federal Fiscal Court clarified the conditions under...
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NIS-2
Digitalization affects all value-added processes and makes both companies and government agencies equally vulnerable to cyberattacks if they lack adequate security measures. The EU has therefore...
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Crowe Stories - René Schultze
I would recommend working here because of the many opportunities for professional development that are available. You can get involved and grow freely; ideas are heard and put into practice.
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Input Tax Deduction on Advance Payments – New Ruling by the Federal Fiscal Court dated December 4, 2025 (V R 38/23)
In its decision of December 4, 2025 (Case No. V R 38/23), the Federal Fiscal Court (BFH) provided important clarifications regarding the deduction of input tax on advance payments, which are...
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The Federal Fiscal Court (BFH) upholds the constitutionality of Section 15a(1a) of the Income Tax Act (EStG): Clarity for co-partners with limited liability
In its ruling of February 26, 2026, Case No. IV R 27/23, the Federal Fiscal Court clarified a key issue for general partnerships.
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