Current Topics
24.04.2026
Money Laundering Prevention in Companies: Obligations under the Money Laundering Act (GwG) for SMEs
The Money Laundering Act no longer only affects banks. Real estate agents, goods dealers, tax advisors, and many other companies are subject to ...
24.04.2026
New Evidence Act for Transparent Working Conditions: What Employers Need to Know Now
1. Introduction and Legal BackgroundWith the Act to Implement the EU Directive 2019/1152 on transparent and predictable working conditions, the German ...
24.04.2026
The Significance of the Evidence Act for Employers: A Comprehensive Overview
1. Introduction and Legal BackgroundWith the Act to Implement the EU Directive 2019/1152 on transparent and predictable working conditions, the German ...
23.04.2026
What Taxi Operators Need to Know About Taxes
IntroductionAs a taxi operator in the taxi industry, there are numerous tax aspects to consider in order to run the business successfully and in ...
21.04.2026
Everything About the Advance VAT Return
In our expert article, we examine in detail the basics and regulations of the advance VAT return according to the Value Added Tax Act (UStG) as well ...
21.04.2026
Starting a Business: Tax Aspects for Entrepreneurs
The desire for independence, a viable business idea, or the prospect of a higher income – the motives for starting a business are diverse. Success, ...
20.04.2026
Plastic Tax Spain: What German Companies, Importers, Online Retailers, and E-Commerce Shops Need to Know
Since January 1, 2023, a special tax on single-use plastic packaging has been in effect in Spain – the so-called Plastic Tax (Spanish: Impuesto ...
17.04.2026
All About Profit Determination Methods in the Tax Advisory Firm
The selection of profit determination methods is an important aspect for all taxable companies and freelancers. The correct method for determining ...
17.04.2026
All You Need to Know About the VAT Increase from 01.01.2021
1 IntroductionFollowing the temporary VAT reduction decided under the Second Corona Tax Assistance Act for the second half of 2020 to relieve citizens ...
17.04.2026
Bridging Assistance for Small and Medium-Sized Enterprises During the Corona Pandemic
1 IntroductionThe Corona pandemic has brought numerous companies to the brink of ruin. To mitigate economic consequences, immediate assistance was ...
17.04.2026
Bridging Assistance Phase 2 for Small and Medium-Sized Enterprises: What You Should Know
1. IntroductionThe bridging assistance for the funding period June to August 2020 was a central component of the Corona stimulus package adopted in ...
17.04.2026
Bridging Assistance Phase 3 and Restart Assistance for Solo Self-Employed
1 IntroductionThe Bridging Assistance III and Restart Assistance provide essential financial support to solo self-employed individuals during the ...
17.04.2026
Bridging Assistance Phase 3 Plus and Restart Assistance Plus: Support for Solo Self-Employed and Companies
1. IntroductionFollowing Bridging Assistance III, Restart Assistance Plus offers additional support for self-employed individuals and companies ...
17.04.2026
Bridging Assistance Phase 4 and Restart Assistance 2022
1. IntroductionThe Bridging Assistance IV has been extended, and the Restart Assistance 2022 has been developed as additional support. Both programs ...
17.04.2026
Change of Profit Determination Method: Overview of EÜR and Accounting
Change of Profit Determination Method: Overview of EÜR and AccountingAnyone operating a commercial enterprise, working as a freelancer, or earning ...
17.04.2026
Contracts Between Close Relatives: Tax Recognition and Key Considerations
Contracts within the family are a proven means of tax planning. Whether it's a rental agreement with a child attending university, a loan to a ...
17.04.2026
Final Settlement for Corona Aid: A Guide for Businesses
1 IntroductionFrom 2020 to 2022, the federal government implemented various measures to mitigate the economic impact of the Corona pandemic. In ...
17.04.2026
Hidden Profit Distribution in Tax Law and Corporate Law
The hidden profit distribution (HPD) is a term used in both tax law and commercial and corporate law. Tax courts use this term to appropriately tax ...
17.04.2026
Information Sheet for Healthcare Professions: Value Added Tax and Trade Tax
In the tax treatment of healthcare professions, there are certain peculiarities that must be observed. Doctors, dentists, physiotherapists, and other ...
17.04.2026
Input Tax Refund Procedure for Companies
1. General InformationThe input tax refund procedure allows companies to reclaim VAT paid abroad. It applies to both German companies reclaiming ...
17.04.2026
Input Tax Refund Procedure
1. General InformationThe input tax refund procedure offers companies the opportunity to reclaim the VAT paid abroad. This refund can be relevant for ...
17.04.2026
Loss of Employment: Overview of Rights, Protection, and Tax Implications
If you are facing the loss of your job, you are encountering one of the most significant situations in professional life. However, German labor law ...
17.04.2026
Overview of Profit Determination Methods
In a tax advisory firm, the correct determination and taxation of profit is of central importance for taxable individuals. There are various methods ...
17.04.2026
Significance and Valuation of Current Assets in the Tax Advisory Firm
In business administration, assets intended for short-term sale or consumption are classified as current assets. Particularly in production, raw ...
17.04.2026
Tax Advisory Firm: Civil Law Foundations and Tax Treatment of Associations
Associations shape social and cultural life and are an important part of society. The majority of associations are non-profit and therefore ...
17.04.2026
The Home Pension - A Government Subsidy for Retirement Provision
1. IntroductionThe Home Pension Act offers a government subsidy for retirement provision through owner-occupied residential property. Compared to the ...
17.04.2026
The Importance of Transfer Pricing for International Companies
1 IntroductionGerman companies are part of the global economy and maintain intensive relationships with foreign companies. To ensure tax compliance, ...
17.04.2026
The Procedural Documentation in Practice: Tips and Guidelines for Companies
BackgroundDigitization has significantly changed corporate accounting. With the increasing automation of processes, there are significant savings ...
17.04.2026
The Taxation of Partnerships in Focus
In the medium-sized economy, partnerships such as the limited partnership (KG) or the civil law partnership (GbR) are very popular. Compared to ...
17.04.2026
Valuation of Inventories According to Commercial and Tax Law
1. Fundamental TermsCurrent assets primarily include assets (economic goods) intended for sale. In the context of production, the raw materials, as ...
17.04.2026
Value Added Tax on Cross-Border Services
In the realm of taxation, value added tax can become a complex matter due to cross-border services. It is particularly important to clearly determine ...
17.04.2026
VAT Treatment of Supervisory Board Fees
1. General Information1.1 BackgroundFor decades, supervisory boards were considered VAT entrepreneurs until a CJEU decision in 2019 changed the legal ...
16.04.2026
A1 Certificate: The Importance for Employees and Employers
IntroductionNo one likes to be charged twice, especially when it comes to taxes and social security contributions! A double burden of social ...
16.04.2026
Audits
This article provides a detailed overview of audits in tax advisory firms, explaining aspects such as who is audited, reasons for audits, the audit ...
16.04.2026
Construction Withholding Tax - A Comprehensive Guide for Builders and Landlords
IntroductionMany taxpayers are unaware of the obligations associated with commissioning construction services. Homeowners, tenants, and landlords, in ...
16.04.2026
Distinction between Acquisition Costs, Production Costs, and Maintenance Expenses
1. IntroductionIn the field of taxation and accounting, the precise distinction of terms is important, as otherwise serious errors can occur. This ...
16.04.2026
Educational Expenses for Profession and Studies: Tax Aspects
IntroductionThe tax consideration of professional training or further education costs poses the question for many taxpayers as to the extent to which ...
16.04.2026
Everything You Need to Know About the Withholding Tax
1. IntroductionSince 2009, withholding tax has been levied on capital gains in Germany, with the aim of taxing capital income at a flat rate of 25%. ...
16.04.2026
Important Changes in VAT after Brexit
1. IntroductionSince January 1, 2021, from a VAT perspective, the United Kingdom has transitioned from an EU member state to a third country. This has ...
16.04.2026
Medical Practice and Contractual Physician Admission
1. General Information on Contractual Physician AdmissionThe admission to participate in outpatient care in the healthcare system – the so-called ...
16.04.2026
Optimization of VAT in the Gastronomy Sector
VAT in the gastronomy sector presents many entrepreneurs with challenges, especially when it comes to distinguishing between the standard and reduced ...
16.04.2026
Overview of Working Time Regulations
1 IntroductionWorking time regulations are an important part of everyday work life. Questions about working hours, start and end of working hours, ...
16.04.2026
Retention Periods and Obligations for Business Records: What You Should Know as an Entrepreneur
1. IntroductionBusiness records must be retained according to both tax law and commercial law. The duration of retention depends on the type of ...
16.04.2026
Tax-Optimized Solutions for Cross-Border Goods Traffic
1 IntroductionIn an increasingly global economic environment, the taxation of cross-border goods traffic is becoming more complex. Especially since ...
16.04.2026
Taxation Procedure
1. IntroductionGerman tax law is known to be complex and interwoven with many legal intricacies. For this reason, it is important to pay attention to ...
16.04.2026
The Importance of Occupational Pension Schemes for Employees and Employers
Occupational pension schemes are becoming increasingly important today, as statutory pensions alone are often insufficient to maintain an adequate ...
16.04.2026
The New Active Pension from 2026: What Retirees and Pensioners Need to Consider
Upon entering retirement, retirees and pensioners remain subject to income tax liability. This means they must file an income tax return once their ...
13.04.2026
Tax Changes 2025/2026: Key Innovations for Companies, Employers, and Investors
The years 2025 and 2026 bring a multitude of tax changes affecting companies, employers, capital investors, and property owners. Some regulations are ...
19.06.2025
Clearing Account as a Framework Credit between Shareholder and Company
In many medium-sized companies, the clearing account between shareholder and company is a common instrument for short-term financing or fund ...
19.06.2025
Loan from Shareholder to the Company
In times of financial constraints or to finance investments, many companies rely on the support of their shareholders. A common and straightforward ...
19.06.2025
Loans from the Company to Shareholders
A common topic in medium-sized companies with a GmbH structure is the loan from the company to a shareholder. What initially appears to be a ...
19.06.2025
Trade Tax Assessment from Municipalities and the Tax Advisor's Power of Attorney
Trade Tax Assessments from Municipalities: Why Your Tax Advisor's Power of Attorney is CrucialMore and more frequently, companies in Hamburg and ...
08.04.2025
From When is a Change from Cash Accounting to Accrual Accounting Mandatory?
An important aspect of value-added tax is the decision between cash accounting and accrual accounting. But from when is a change from cash accounting ...
21.02.2025
Evaluate Care Services: How Much is a Care Service Worth?
Business Valuation for Care Services – How to Determine the Realistic ValueWhether buying, selling, or transferring a care service – the central ...
15.11.2024
Qualified Audit Opinion and What It Means
In the world of corporate finance and accounting, audit opinions play a crucial role. They serve as formal confirmation of the accuracy and ...
08.04.2024
BFH Judgments - Recently Published on 07.03.2024
In March 2024, significant judgments and decisions of the Federal Fiscal Court (BFH) were published, which may be of great importance to taxpayers and ...
08.04.2024
Distribution of Compensation for the Provision of Compensation Areas
The Federal Fiscal Court (BFH) confirms in its judgment of December 12, 2023, file number IX R 18/22, that for the possibility of distributing income ...
08.04.2024
DStV Position Paper S 05/24 Federal Ministry of Finance
On December 8, 2022, the European Commission proposed a comprehensive package of measures to make the EU's VAT system more efficient and ...
08.04.2024
Multi-level Consolidation of Commercial Enterprises
The Federal Fiscal Court (BFH) requested the Federal Ministry of Finance (BMF) to join the ongoing appeal proceedings with its decision of January 31, ...
08.04.2024
The New Anti-Money Laundering Directive
The revised provisions of the 6th Anti-Money Laundering Directive affect the central reporting offices, supervisory authorities, and the transparency ...
25.03.2024
Disclaimed Audit Opinion and What It Means
In the world of auditing and tax advisory, audit opinions play a crucial role. They serve as a testament to the accuracy and completeness of financial ...
25.03.2024
The Capital Increase from Company Funds of a UG to a GmbH
The transformation of a Unternehmergesellschaft (UG) into a Gesellschaft mit beschränkter Haftung (GmbH) through a capital increase is a significant ...
22.03.2024
Real Estate Transfer Tax in a Merger with a Sister Company
In the world of corporate mergers and acquisitions, it is important to understand the tax implications of each transaction. Particularly in the merger ...
19.03.2024
When Must an Annual Financial Statement Be Audited?
The audit of the annual financial statement is an important process that helps companies ensure the accuracy and transparency of their financial ...
15.03.2024
Principles of Proper Inventory - How to Conduct an Inventory
In the world of tax consulting and accounting, the principles of proper inventory (GoI) play a crucial role. They are particularly important for ...
15.03.2024
The Appendix to the Commercial Law Annual Financial Statement
In the complex world of finance and accounting, commercial law annual financial statements play a crucial role for companies. In addition to core ...
06.03.2024
Tax Aspects in Establishing an Architecture Firm
Establishing an architecture firm is an exciting step for architects who wish to bring their visions to life. However, alongside the creative and ...
04.03.2024
Optimal Input Tax Deductions: Effectively Utilize Expenditures for Personnel Recruitment
As an entrepreneur, you constantly face the challenge of optimizing your business expenses while taking full advantage of all tax opportunities. An ...
04.03.2024
Tax Treatment of Travel and Entertainment Expenses in the Recruitment Business
In today's business world, it is crucial for companies to find and retain talent. One of the most important tasks for recruiters is to find ...
04.03.2024
The Importance of Correctly Handling Commissions and Brokerage Fees for Tax Purposes
In today's highly competitive business environment, it is essential for companies to maintain an accurate overview of all financial aspects to ...
04.03.2024
The VAT Obligation for Architectural Services: A Guide for Architects and Contractors
Architects and contractors face a multitude of challenges when it comes to tax issues. One of the important aspects is the VAT obligation for ...
04.03.2024
VAT Obligation for Recruitment Services: What Companies Need to Consider
The VAT obligation for recruitment services can be a complex and confusing topic. Companies operating in this field must navigate a multitude of ...
04.03.2024
Why Expenses for Recruitment and Development are Tax-Deductible
In light of the ever-growing competition in today's business world, it is increasingly important for companies to attract, retain, and ...
29.02.2024
Efficient Cost Management: The Tax Treatment of Storage Costs
In today's business world, effective cost management is essential for companies to remain competitive and ensure long-term success. One of the ...
29.02.2024
Save Taxes with Input Tax Deduction: Optimize the Use of Your Business Vehicles and Materials
The input tax deduction is an important mechanism for companies to reduce their VAT burden. By deducting the VAT paid on business vehicles and ...
29.02.2024
The Challenges of Global Markets
Expanding business operations beyond national borders is a crucial step for companies to unlock growth opportunities. However, they face complex tax ...
29.02.2024
The Strategic Use of Depreciation on Logistics and Transportation Equipment
In the logistics and transportation industry, investments in high-quality equipment and vehicles are essential to remain competitive and offer ...
27.02.2024
Everything Small Business Owners in E-Commerce Need to Know About Input Tax Deduction
In the burgeoning world of e-commerce, numerous opportunities arise for small business owners to make their products and services accessible to a ...
27.02.2024
Invoicing for Entrepreneurs: A Must for Legal Compliance and Financial Clarity
As an entrepreneur, you face many tasks that influence the growth and stability of your business. A question that often arises is: Do I need to issue ...
27.02.2024
Optimize Your Dropshipping Business: The Importance of Professional Tax Advisory in Chain Transactions
In today's digital era, commerce has drastically changed. More and more companies are utilizing chain transactions and dropshipping as efficient ...
27.02.2024
VAT Obligation and Registration: Key to Legal Security for Your Business
In the business world, there are many important aspects to consider, but VAT obligation and registration are at the top of the list. As experts at ...
07.02.2024
Collaboration with Billing Agencies in the Care Sector
In the complex world of care services, precise accounting is of critical importance. Care service providers must not only deliver high-quality ...
07.02.2024
Commercial or Freelance Work in the Care Industry
In the care industry, there are numerous professionals who tirelessly contribute to the well-being of our society every day. However, care workers ...
07.02.2024
Correction of Invoices in the Care Industry
VAT Treatment of Care Services in Germany: An In-depth Analysis by EGIDO Tax Advisory FirmIn a highly complex tax environment, it is crucial for ...
07.02.2024
Digital Bookkeeping in the Care Industry
In the care industry, accurate bookkeeping is of crucial importance. Managing finances, tracking expenses and income, and complying with legal ...
07.02.2024
Factoring for Care Companies
In the care industry, companies often face financial challenges that can hinder their growth and efficiency. A solution that has proven to be ...
07.02.2024
Input Tax Deduction for Care Companies
VAT Treatment of Care Services in Germany: An In-depth Analysis by EGIDO Tax Advisory FirmIn a highly complex tax environment, it is crucial for ...
31.01.2024
Payroll in the Care Sector
The care sector is one of the most demanding and important sectors of our society. In addition to the daily challenge of ensuring the health and ...
31.01.2024
Tax-Neutral Contribution of a GmbH into a Holding Structure
In the world of corporate management, it is crucial to constantly seek ways to increase efficiency, promote growth, and optimize tax burdens. A proven ...
31.01.2024
Tax-Neutral Transformation of a Sole Proprietorship into a GmbH
The decision to transform a sole proprietorship into a GmbH can offer numerous advantages for entrepreneurs, particularly in terms of liability, ...
31.01.2024
The Advantages of a GmbH Holding
Choosing the right corporate structure is crucial for a company's success. One option that more and more entrepreneurs in Germany are considering ...
31.01.2024
The Care Accounting Regulation
The care sector in Germany is subject to strict legal requirements to ensure the quality of care services. In this context, the Care Accounting ...
31.01.2024
The VAT Treatment of Care Services in Germany
VAT Treatment of Care Services in Germany: An In-depth Analysis by the EGIDO Tax Advisory FirmIn a highly complex tax environment, it is crucial for ...
30.01.2024
Efficient Accounting for Online Retailers
The world of online retail is characterized by dynamism and constant change. To be successful in this environment, efficient accounting is essential. ...
30.01.2024
Overview of Tax Particularities for Architectural Firms and Civil Engineers
Architectural firms and civil engineers are at the forefront of shaping our urban environments and structures. However, alongside realizing visionary ...
30.01.2024
Overview of Tax Particularities for Outpatient Care Providers
The outpatient care industry in Germany plays a crucial role in providing care for individuals in need within their familiar environment. Outpatient ...
30.01.2024
Overview of Tax Particularities in the Logistics Industry
The logistics industry is one of the most dynamic and important sectors in the global economy. However, companies operating in this field often face ...
30.01.2024
Overview of Tax Particularities in the Personnel Services Industry
The personnel services industry is one of the most dynamic sectors in the economy. However, companies in this field face a multitude of tax challenges ...
30.01.2024
Tax Specifics for Online Retailers in Germany
The e-commerce world offers numerous opportunities but also presents tax challenges that online retailers in Germany must face. To successfully ...
30.01.2024
The Importance of the OSS Procedure for Online Retailers
The Complexity of Cross-Border TradeOnline retail in Germany has evolved into a global market, yet it is not without challenges, particularly with ...
30.01.2024
The Importance of the Summary Report for Online Retailers
Online retail in Germany is experiencing an unstoppable boom, and the importance of efficiently managing tax obligations is steadily growing. In this ...