In its decision of 16.10.2020 (VI B 13/20), the Federal Fiscal Court (BFH) confirmed the previous principles on the taxation of the private use of a car provided by the employer. The ruling is in line with previous case law: A reliable assertion by the employee that they have not used the company car for private journeys is not sufficient to establish a
Since 01.01.2020, the regulations regarding the tax exemption of intra-Community supplies (igL) / intra-Community other services (igsL) have been extraordinarily tightened. Accordingly, the tax exemption is only granted if the business has fulfilled its obligation to submit the recapitulative statement in accordance with Section 18a UstG. Even if the company has fulfilled its obligation but has not submitted a
What is an intra-Community transfer (igV)? An intra-Community transfer (igV) occurs when an item (goods) is transferred from Germany to another Community territory. This includes, for example, the transfer of goods from an Amazon warehouse in Germany to an Amazon warehouse in Poland. What changed on January 01, 2020? Since 01.01.2020, the regulations regarding tax exemption are
10.03. - Tax deadline for March 2021 Sales tax Wage tax Church tax for wage tax Income tax Church tax Corporation tax The three-day grace period for payment ends on 15.03.2021 for receipt of payment. This deadline does not apply to cash payments and payments by check. Due date for social security contributions February 2020 The contributions are due in the expected amount of the contribution debt no later than the third last bank working day of a
