Real estate transfer tax
Anyone who rescinds a property purchase agreement can, under certain conditions, reclaim the land transfer tax already paid. But what happens if the property is immediately sold on to a third party after the rescission?
Input tax deduction for invoices
If foreign entrepreneurs fail to register for VAT in Germany and do not show VAT on their invoices, they are still liable for VAT in Germany.
Tax issues from the government program
With the government program 2025–2029, the new government presented the key points of measures for budget restructuring as well as initiatives to promote growth and employment. Some of the planned measures are summarized below:
KöSt surcharge
If taxpayers are unable to disclose the recipients of their payments to the tax authority, the authority must disallow these business expenses.