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
Our client letter is sent out monthly via our newsletter and contains upcoming tax deadlines as well as all kinds of tax tips and news. To receive the client letter regularly by e-mail, you are welcome to subscribe to our newsletter: Subscribe to newsletter! Contents in February 2021 For all taxpayers: On the scope of a private sale transaction for the inventory of an apartment For
Now that the deadline for applying for Phase II bridging aid has been extended, applications for Phase III bridging aid are expected to be submitted in February 2021. Advance payments will also be made for this phase of the coronavirus crisis aid. Conditions for bridging aid phase 3 The conditions for the third phase of the bridging aid have been improved again
