Archiv für die Kategorie ‘German Tax Law’

Cashing out Cryptos in Germany: Proof of Origin Necessary

May 13, 24 • Cryptocurrency taxation, Digital Currencies • No Comments • Stefan Winheller

Crypto investors looking to convert their digital currencies into fiat money, such as U.S. dollars or euros, and transfer the proceeds to their bank account, face the challenge of providing a proof of origin. This proof is essential to avoid suspicion […]
Crypto Investments in Foundations: Beneficial Tax Treatment of Staking Income in Germany

Apr 8, 24 • Assets, Foundations, Succession, Cryptocurrency taxation, German Tax Law • No Comments • Stefan Winheller

Large assets necessitate dependable, legally secure structures. Foundations, both charitable and family-based, have consistently played a significant role in the wealth planning of affluent individuals. Foundations can also provide various tax benefits, including those associated with crypto assets. Common goals among […]
Inheritance and Gifting of Real Estate in Germany: Tax Advantages for Third Countries Too

Feb 19, 24 • Inheritance Law, Tax Law – Miscellaneous • No Comments • Elmar Krüsmann

ECJ abolishes EU/EEA area condition When rented apartments and buildings are transferred to the next generation through a gift or inheritance, the German tax authorities provide preferential tax treatment. Previously, this required that the property in question is situated in the […]
Revised List of Dual-Use Goods Prompts Export Companies to Take Action

Jun 27, 23 • Customs Law • No Comments • Stefan Winheller

The Dual-Use Regulation regulates the export, transit and brokering of items that have both civilian and military applications. It aims to prevent the proliferation of weapons and technologies that could be used for harmful purposes while still facilitating trade in legitimate […]
Crypto Trading GmbH Benefits From Low Corporate Taxation in Germany

Dec 29, 22 • Digital Currencies, Tax Law – Miscellaneous • No Comments • Stefan Winheller

For larger profits from trading cryptocurrencies, the benefits of a German trading limited liability company (Trading GmbH) are suitable. In a bear market, the decision to establish such a trading GmbH can be even more important. While the majority of private […]
Inflation Premium in Germany: Tax-Free Payments to Employees of up to EUR 3,000 Possible

Dec 29, 22 • Employment Law, Tax Law – Miscellaneous • No Comments • Stefan Winheller

The German population has noticed and felt the effects of the rising prices for gas and food. In order to contain the burdens stemming from the currently high inflation, the German government has initiated an inflation compensation premium. This is part […]
Calculation of The Customs Value in Germany: Including Costs For Quality Inspection

Sep 30, 21 • Customs Law • No Comments • Stefan Winheller

In importation and the importing of goods into the European Union (EU), the customs value is decisive for the amount of customs duty and import turnover tax. The determination of the customs value of specific goods is primarily based on the […]
Criminal Tax Law in Germany: Confiscation of Proceeds of A Crime Only in Case of Asset Advantage

Jun 30, 21 • Criminal Tax Law • No Comments • Stefan Winheller

In addition to fines or imprisonment, German courts may also order the confiscation of proceeds of a crime. That is, the offender is deprived of what was gained in committing the crime. Non-cash benefits, such as services or expenses saved, are […]
Taxation of Helium Mining in Germany: Crypto Mining via Radio Technology

Jun 16, 21 • Blockchain, Digital Currencies, Income Tax Law • No Comments • Stefan Winheller

Mining has become popular in the crypto scene, particularly through Bitcoin (BTC). Miners are paid shares of BTC in return for a rendered computing service. The computing power is necessary to maintain the blockchain system. The great disadvantage here is that […]
Incorrect Truck Toll Calculation in Germany: Trucking Companies Are Entitled to About Four Percent Refund!

Dec 11, 20 • Customs Law, German Business Law • No Comments • Stefan Winheller

Trucking companies that transport goods in or through Germany have to pay truck tolls. The problem here: the toll violates EU law! The European Court of Justice (ECJ) has in fact ruled that Germany has calculated the truck toll incorrectly: it […]