Here you will find a brief summary of the Restart Aid, which can be applied for immediately (as of 16.02.2021). Restart aid supports solo self-employed persons whose economic activity is restricted due to coronavirus in the funding period from January 1 to June 30, 2021. It supplements the existing security systems, such as basic income support. Restart assistance is not deducted from the basic income support benefits.
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
