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BFH ruling IV R 20/23: "Contribution quoad sortem" – No special operating profits in the case of contributions based on value
On December 2, 2025, the Federal Fiscal Court (BFH, IV. Senate) ruled in judgment IV R 20/23 on how the tax consequences of a "contribution quoad sortem," i.e., a contribution based on value, should be treated.
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The BMF letter dated January 26, 2026, on the distinction between maintenance expenses, production costs, and acquisition-related production costs – consolidation and practical consequences
In a letter dated January 26, 2026, the Federal Ministry of Finance (BMF) completely repealed the administrative instructions from 2003 and 2017 on the tax treatment of...
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Crowe supports GENUI in the sale of its majority stake in the VALEARA Group to Luxempart
Crowe advised GENUI GmbH (“GENUI”), a private investment company based in Hamburg and Zurich, on the sale of a majority stake in the VALEARA Group to Luxempart S.A., a...
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Tax Amendment Act 2025: Important changes for non-profit organizations from 2026 onwards
The Tax Amendment Act 2025 brings comprehensive changes for non-profit organizations, associations, and other NPOs. After the Bundestag passed the law on December 4, 2025, it was approved by the Bundesrat on...
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The oral tax advisor examination
In North Rhine-Westphalia, the results of the written part of the tax advisor examination, which determine admission to the oral examination, will soon be announced.
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Transaction year 2025
Crowe BPG's Transaction Services team continued to expand its business in 2025 and, as in the previous year, was involved in more than 50 transaction projects.
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Germany as a business location and the research allowance
Germany is one of the strongest and most stable economic locations in the world. Its economy is characterised by efficient small and medium-sized enterprises, internationally successful corporations and a high level of industrial value added.
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Extended reduction of trade income in the case of co-letting of permanently attached operating equipment – Federal Fiscal Court confirms strict standards and clarifies open questions
In its ruling of September 25, 2025 (IV R 31/23), the Federal Fiscal Court (BFH) clarified important principles regarding the extended reduction of trade income pursuant to Section 9 No. 1 Sentence 2 of the Trade Tax Act (GewStG) and...
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Transaction Tax Meeting in the Crowe Network
On Monday, November 24, 2025, the first roundtable discussion on transaction tax took place within the Crowe Germany network.
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