Client letter January 2025
Our client letter is sent out monthly via our newsletter and contains upcoming tax dates as well as all kinds of tax tips and news. For our interested readers, we offer this information as a free download here.
Topics in January 2025 include:
- For all taxpayers: Tax treatment of the reversal of a consumer loan agreement
- For all taxpayers: Automatic exchange of financial accounts is probably okay under constitutional law
- For communities of heirs: Proportionate acquisition of a property belonging to the estate when acquiring a co-heir's share
- For employees: The profit from the sale of an employee shareholding at normal market conditions is not wages
- For heirs: On the taxation of an aged legacy in the context of the Jastrow clause in a Berlin will
- For employees on duty: For the deduction of legal costs
- For employees: Second home tax for dual household management
- For self-employed persons: Offsetting losses from self-employment with closely interlinked income from employment


