Germany’s 2026 Annual Tax Act: Planned Changes for Crypto, AI And Inheritance Tax
Anyone following the current tax policy debate in Germany can easily lose track of the many developments underway. In addition to the draft bill for the Annual...
Latest Posts in the WINHELLER Blog:
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Germany–Russia Double Taxation Agreement: Suspension Effective January 1, 2027
Tax implications for German subsidiaries with Russian parent companies In a letter dated January 7, 2026, the German Federal Ministry of Finance (BMF)...
Summer Party, Team Event or Corporate Celebration: When Does It Count as Working Time in Germany?
Summer is event season – and suddenly it’s unclear what counts as working time A Friday afternoon barbecue, a climbing park at the weekend, a group...
S Corporations & LLCs with German Subsidiaries: Taxation of Profits
Participation exemption for dividend distributions despite U.S. pass-through tax treatment? So-called hybrid U.S. entity structures are widely used in...
Trade Tax And VAT: Tax Exemptions for Educational Services in Germany
Educational services enjoy tax advantages under both German trade tax and value-added tax (VAT) law, provided certain requirements are met. In two recent...
Professional Sports: When Are Signing Fees Immediately Tax Deductible in Germany?
Signing fees are a common feature of contract negotiations in professional soccer. Players often receive these payments in exchange for signing a new...
No Obligation to Admit Members Despite Monopoly Position in German Associations
Associations and federations in Germany are generally free to decide on the admission of new members. The Higher Regional Court (OLG) of...
Cosmetic Surgery Now Potentially Exempt from VAT in Germany?
Aesthetic procedures, commonly referred to as cosmetic surgery, may be exempt from value-added tax (VAT) under strict conditions. In a letter dated May 21,...
Mailbox Deposit No Longer Valid for Registered Mail: Implications for NPOs in Germany
Terminations, warnings, deadlines: service methods for nonprofits still accepted under Federal Labour Court case law In our article dated April 27, 2026, we...
Company Cars: How Nonprofits in Germany Can Rebut the Presumption of Private Use
The German Federal Fiscal Court (BFH) has once again clarified that a prima facie presumption of private use of a company vehicle applies even where private...
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