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Changes related to electricity tax relief from 2024

Through the 2024 German Budget Financing Act, which came into force on 1.1.2024, lawmakers approved changes related to the electricity tax and […]

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E-charging stations – Accounting for their acquisition and maintenance by companies

In the course of the energy transition process, electromobility is being encouraged in a number of ways. It will also be necessary to develop the […]

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Increased tax-exempt amount for vocational training – How parents can reduce their tax burden

When children are studying or undertaking vocational training their parents frequently help them out financially. If the child does not live at home […]

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Relief provided by the energy price brakes

The German government introduced ‘energy price brakes’ in response to the sharp increases in energy prices and the enormous economic burdens […]

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Changes in the taxation rules applicable to photovoltaic systems – Part II – VAT treatment

In the last article, in January, with regard to the taxation of photovoltaic systems, we looked at the new regulations applicable to income tax that […]

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Recognition for tax purposes of the costs of studying abroad

A course of study in a foreign country usually entails additional costs. Whether or not and to what extent the costs of studying abroad – especially […]

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Changes in the taxation rules applicable to photovoltaic systems – Part I – Income tax treatment

In some German federal states, the installation of photovoltaic (PV) systems on all new non-residential buildings – on company rooftops or production […]

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Introduction of a levy to skim off windfall profits for quantities of electricity generated from renewable energy sources

The war in Ukraine has resulted in enormous upheavals on European energy markets. In the course of this, some companies were able to benefit from the […]

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Relief provisions to address rising energy prices

The German Federal government has agreed on price brakes for gas, heating and electricity with a view to providing relief to citizens and companies […]

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Child benefit entitlement – Disputes following initial vocational training

The entitlement to child benefit continues to exist even after the child’s 18th birthday and at least until their initial vocational training has been […]

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