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One step more modern – Germany is changing cross-border commuter regulations in the double taxation agreement with Austria

On August 21, 2023, Austria and Germany signed an amendment protocol to the double taxation agreement (DTA). The change log mainly contains adjustments with regard to the cross-border commuter regulation and the associated use of home office…

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The cross-border workers regulation in the double taxation treaty (DTT) Germany Austria

As an employee, according to Art. 15 Para. 1 DBA Austria, the remuneration from dependent work is to be taxed exclusively in the country of residence of the employee. If the activity is actually physically performed in the other country, the…

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Taxability of profits from the sale of various cryptocurrencies under review of the Federal Fiscal Court

For the first time, the Federal Fiscal Court (BFH) had to deal with the taxation of cryptocurrencies (BFH of February 14, 2023 - IX R 3/22). The previous judgment of the Cologne Finance Court (of November 25, 2021 - 14 K 1178/20), according…

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Tax audit: How justified is the fear of an tax audit?

Let's start with a statistic: Of the approx. 8.5 million companies in Germany, around 150,000 companies were last checked by the tax authorities. This corresponds to a rounded rate of just 1.8%. The number initially gives little cause for…

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Property tax: Bavaria extends the deadline until the end of April

Would you like a riddle? What does the property tax deadline have to do with a patchwork quilt? Unfortunately far too much. After almost a third of property owners either slept through or ignored yesterday's deadline for submitting property…

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Federal Fiscal Court dismisses lawsuit against solidarity surcharge

The solidarity surcharge is unconstitutional. That should have been today's headline. Unfortunately, the Federal Fiscal Court decided the opposite in a despondent judgment today. Because the solidarity surcharge is not tied to the Solidarity…

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Tax-saving models abroad – is it really worth it?

Panama, Luxembourg, Cyprus: For a long time, so-called tax havens were only reserved for wealthy people. In the meantime, more and more providers are advertising foreign tax-saving models at dumping prices. But how serious is tax avoidance as…

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Taxes: fair or unfair?

The question of more fair taxation is one of the Germans' favorite hot topics: some are calling for tax cuts, while others are calling for even greater redistribution. I think that taxes are an effective steering tool and are not unfair per…

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German employees give almost 1,000,000,000 EUR to the state every year

Do I have to file a tax return? A question that gets asked countless times on Google every day. Mostly by people who perceive working through the explanation sheets as a nuisance rather than what it actually is: a gift! Only 54 percent of…

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