Archive for the author ‘Dr. Isabella Löw’

• 

  Oct. 16, 2026

  Company Cars in Nonprofit Organizations in Germany: Personal Use and Tax Implications

  The German Federal Fiscal Court (BFH) has clarified that, in the case of a sole shareholder and managing director, personal use of a company car may be...
• 

  Sep. 28, 2026

  AI in Germany’s Tax Administration: Use Regulated for The First Time

  The ministerial draft bill for the Annual Tax Act 2026, published by the German Federal Ministry of Finance (BMF) on May 19, 2026, proposes a targeted but...
• 

  Aug. 4, 2026

  Permanent Establishment: German Ministry of Finance Clarifies Key Criteria

  The German Federal Ministry of Finance (BMF) has issued important administrative guidance on the definition of a permanent establishment and the circumstances...
• 

  July 2, 2026

  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...
• 

  June 2, 2026

  Volunteering And Social Security Contributions in Germany: Distinguishing Expense Allowances from Compensation

  The distinction between volunteer work and employment subject to social security contributions is becoming increasingly important in the nonprofit sector in...
• 

  April 1, 2026

  Limited Term Trust vs. Perpetual Foundation in Germany: Strict Requirements for Conversion

  In summer 2025, the Cologne Administrative Court (4 K 514/24) dismissed a lawsuit filed by a charitable foundation that sought to be converted into a limited...
• 

  March 4, 2026

  Retroactive Taxation or Loss of Charitable Status: Risks Due to Incorrect Sphere Allocation in Germany

  Following the acquittal of the former CFO of the German Football Association (DFB) on February 4, 2026, by the Frankfurt am Main Regional Court, the question...