The Federal Ministry of Finance is adjusting the per diems and overnight allowances abroad in accordance with the Federal Travel Expenses Act as of January 1, 2025.
The joys of the European Championships are not only shared with family and friends, but also often with employees and business associates. This brings with it a number of tax issues.
"The Federal Fiscal Court (BFH) and the Federal Social Court (BSG) have once again dealt with aspects of the flat-rate taxation of company events. We would like to present two key rulings here."
In its ruling of 23.11.2023 (case reference: VI R 15/21), the Federal Fiscal Court (BFH) provided important information on lump-sum taxation in accordance with Section 37b EStG in connection with VIP boxes and the scope of their benefits.
The BMF has published the new non-cash benefit values for meals in a BMF letter.
The VDMA's regional associations have a long tradition of organizing tax events. We will be offering these events again in the first half of 2024. We give you a small preview of when and where!
