Germany

The German government’s draft of the Annual Tax Act 2026 (JStG 2026) has been met with skepticism by the DStV. Presented as a routine legislative vehicle for technical adjustments, the draft contains numerous detail changes but fails to deliver substantive tax relief for businesses and individuals. In its statement dated 29 October 2026, the DStV

On 19 August 2026, the Federal Fiscal Court (Bundesfinanzhof, BFH) issued a landmark ruling (X R 8/25) clarifying the precise conditions under which the statute of limitations for tax assessments is suspended when a tax criminal investigation (Steuerfahndung) begins. The decision addresses a critical procedural intersection between tax assessment law and criminal tax procedure, providing

In its judgment of 21 August 2026 (IX R 13/25), the Federal Fiscal Court ruled that expenses incurred to remediate mining damage (Bergschäden) on a property can qualify as immediately deductible business expenses (Werbungskosten) for income tax purposes. The case concerned a property owner who undertook structural repairs necessitated by subsidence caused by historical mining

The German Tax Advisors Association (DStV) has issued a detailed position paper ahead of the Finance Committee hearing on the Income Tax Reform Act 2027. The legislation aims to modernize income taxation with a particular focus on small and medium-sized enterprises (SMEs). While the DStV welcomes the intended relief measures, it emphasizes that the draft

On 23 October 2026, the European Parliament voted on its own-initiative report (INI) concerning the fight against Value Added Tax (VAT) fraud, a persistent issue costing Member States billions annually in lost revenue through carousel fraud and missing trader schemes. The report, while politically symbolic, carries no binding legislative force. The German Association of Tax

The DStV Working Group on Digital Strategy, in collaboration with business coach Michael Hein, has released a series of five practice-oriented articles addressing the digital transformation of tax advisory firms. Published on 20 October 2026, the series explores how firms can restructure leadership, collaboration, and organizational processes to leverage digital tools effectively. The contributions emphasize

As of 19 October 2026, the German Bundestag has entered the final legislative sprint for the Annual Tax Act 2026 (Jahressteuergesetz 2026), a comprehensive omnibus bill that traditionally bundles numerous amendments across corporate tax, personal income tax, VAT, and fiscal procedure law. DStV President Torsten Lüth engaged in direct technical discussions with MdB Prof. Dr.

StB Carsten Butenschön, a long-standing advocate for the tax advisory and auditing professions, was awarded the Federal Cross of Merit (Bundesverdienstkreuz) on 15 October 2026. The honor recognizes his decades of voluntary engagement in professional politics, including leadership roles within the DStV and the Chamber of Tax Advisors. Butenschön has been instrumental in shaping key

On 15 October 2026, the Federal Fiscal Court (Bundesfinanzhof, BFH) announced an oral hearing scheduled for 11 November 2026 concerning two separate proceedings challenging the constitutionality of the property tax models adopted by the states of Hamburg and Hesse. The Second Senate (II. Senat) will hear arguments regarding whether these state-specific deviations from the federal

On 8 October 2026, the German Federal Fiscal Court (Bundesfinanzhof, BFH) published a landmark ruling (III R 35/23) clarifying the tax treatment of insolvency administrator remuneration for insolvent debtors. The decision addresses whether insolvency debtors can deduct administrator fees as business expenses (Betriebsausgaben) under Section 4 (4) of the Income Tax Act (EStG) and recognize