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Inheritance and gift tax – Applicable tax class for an acquisition from the biological father

Inheritance tax class I may only be claimed for acquisitions from a legal parent. The Federal Fiscal Court (Bundesfinanzhof, BFH) decided this, on […]

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VAT – Revenues may only be reduced by bonus points once they have been redeemed

Retailers frequently offer their customers rebate programmes with which they can collect points and receive loyalty bonus gifts. The Federal Fiscal […]

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Coronavirus II – Employers may not prevent the wearing of masks and gloves

The coronavirus crisis has reached the German labour courts. The Berlin labour court recently had to rule on a dispute between a duty-free shop […]

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Coronavirus I – Compensation for loss of earnings due to a lack of childcare services

In the course of the coronavirus crisis, the German “Act on the Protection of the Population in the Event of an Epidemic Situation of National […]

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Dismissal without notice is justified for the misuse of customer data

Employees are required to handle personal data sensitively. A violation of these requirements will generally justify a termination of your employment […]

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Maintenance for adult children during vocational training – Mandatory income disclosures

In the context of maintenance claims for adult children, it is not uncommon for the extent of mandatory income disclosures of the parents to be […]

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The CARES Act – The US rescue package

The USA ushered in the “Coronavirus Aid, Relief and Economic Security Act“ (CARES Act) on 27.3.2020. The aid package comprises a volume of approx. two […]

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A temporary home office – Strict rules for the deduction of costs for tax purposes

On account of the coronavirus pandemic, many people are currently newly working from home (home office). The question that arises is the extent to […]

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The home office and company car taxation

While working from home, in the current situation, no regular journeys are generally being made to the employing company’s main office. In this case, […]

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GmbH (private limited company) shareholders’ meetings and resolutions – Exemptions in 2020

In the context of the coronavirus crisis, the COVID-19 Mitigation Act was newly introduced, on 27.3.2020. The Act includes simplifications with […]

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