News Jahr: 2024

VAT exemption for supervisory board remuneration

Hobby loss rules – extension of the forecast period

Temporary accelerated depreciation for newly constructed buildings

Reasonable acquisition costs of an electric car (E-PKW)

Right to multiple employment

Initial, further, and continuing training

Changes regarding employment statements

Employee vouchers as part of a reward system

Freelance service contract – VAT liability

Liability proceedings – binding nature of tax assessments