In its judgement of 27 October 2015 (1 StR 373/15), the Federal Court of Justice ruled that any tax evasion exceeding EUR 50,000 constitutes large-scale tax evasion within the meaning of Section 370 para. 3 sentence 2 no. 1 AO. This threshold is decisive for the question of whether a fine can still be considered or whether a prison sentence should be imposed.
The judgement also contains other important findings. Read more about this in our Blog.
The legislator has come to its senses and cancelled the special loss offsetting restrictions for forward transactions or losses from bad debts in private assets...
Historical reason The interest barrier was introduced by the legislator to safeguard the domestic tax base and avoid abusive tax arrangements. With...
The family entrepreneurs and the young entrepreneurs have drawn our attention to a petition for a referendum to reduce the size of the state parliament in Baden-Württemberg, as we...
On 18 October 2024, the German Bundestag launched the draft Annual Tax Act 2024 (JStG 2024). On the basis of a recommended resolution...
In its letter dated 04.09.2024, the BMF responds to the case law of the Federal Fiscal Court (BFH) and applies the judgements of 28.09.2022 and 28.09.2021...
Background The DAC7 Implementation Act already shortened deadlines for the submission of tax returns at the end of December 2022 by means of a new Section 90 (4)...
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