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Tax law is as complicated and inscrutable as dense fog. Our team of experienced tax experts guides you through your tax issues and supports with practical information on the diverse and complex tax topics.

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From our content
VDMA tax findings in spring 2024

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!

A short guide to work assignments abroad

Work assignments abroad require systematic and careful planning. This information will help you to master the challenges regarding labour, tax and social law.

New fact sheet on the transaction matrix

The Federal Ministry of Finance has published an implementation guide for the new transaction matrix.

Sweden - Successful project start with the right registrations

Starting too late can lead to delays in accounting and unexpected withholding tax deductions.

US tariffs and transfer pricing

On April 3, 2025, the US government announced the introduction of a general 10% base tariff and 20% additional tariff on all imports, including those from Europe and Germany.

Storm-proof: Safe through economic turbulence

In economically difficult times, the VDMA supports its members with valuable information and personal advice. Together we will find the right course and strengthen the resilience of the companies.

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Restructuring provisions under commercial and tax law

This article examines the principles of restructuring provisions under commercial and tax law as well as the requirements and special features of their formation in the tax balance sheet.

Loss deduction under German tax law

The most important regulations of the current legal situation on the subject of loss deduction in income tax, corporation tax and trade tax are summarized here.

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Small and medium-sized companies at a tax disadvantage

Germany continues to lose its attractiveness as a business location in international competition. This is also due to the high tax burden on small and medium-sized companies.

Where do the parties stand on VDMA demands?

The VDMA has addressed extensive demands to politicians. What do the parties think? Our overview shows the extent to which the mechanical and plant engineering industry is taken into account in the programs for the federal election on February 23, 2025.

Courage for freedom - Tackle reforms!

The VDMA is calling for reliable framework conditions for growth and competitiveness in Germany in 2025. Together we can master the challenges of the future. You can find the details in the economic policy positions for 2025.

Reforming the tax system for the future

The VDMA calls for lower tax burdens, including the abolition of the solidarity surcharge and a corporate tax rate of a maximum of 25 percent.

EU reporting obligations - How to implement them in your company?

The implementation of reporting obligations for work assignments in Europe is a major challenge for many VDMA member companies.

Courage to ensure freedom! - Germany needs real reforms

2025 is the year in which Germany must set the course for growth and competitiveness. It needs more courage to ensure freedom and rapid political reforms.

Meal allowances for trips abroad from 01.01.2025

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.

"Further measures needed to ease the burden on industry"

The Annual Tax Act 2024 is a constructive compromise. Now measures for industry must follow, such as improved declining balance depreciation.

"A PDF is not digitization!"

On the occasion of the adopted regulations on digital tax assessments, Dr. Johannes Gernandt, Head of the VDMA's Tax Department, explains:

"Relieve the economy now without ifs and buts"

The draft for the Tax Reform Act has both light and shade. The fact is: Germany needs relief for the economy. Now.

Meet the deadline! Still apply for research allowance for 2020!

The new research allowance is becoming increasingly popular in the mechanical engineering sector. The Federal Ministry of Finance has now issued an important statement regarding the application deadlines for previous years.

Discussion draft for minimum tax adjustment law

The Federal Ministry of Finance has published a discussion draft for a Minimum Tax Adjustment Act (MinStGAnpG). The main aim of the law is to make the application of the CbCR safe harbour more specific.

Italy: Deadline for transfer pricing documentation for the year 2023

The submission deadlines in Italy for tax returns for the 2023 assessment period have changed several times this year, currently to October 31, 2024.

Transfer pricing in Germany: from January 2025, shortened template will apply

With the DAC7 Implementation Act, shortened deadlines for the submission of records in accordance with Section 90 (3) AO (transfer pricing documentation) were already introduced at the end of December 2022 by means of a new Section 90 (4) AO.

Results of the BMF expert commission "Citizen-oriented income tax"

After a year of work, the commission of experts appointed by the Federal Ministry of Finance has presented its report on possible reform approaches in the area of income tax.

Results of the BMF expert commission "Simplified corporate tax

After a year of work, the commission of experts appointed by the Federal Ministry of Finance has presented its report on possible reform approaches in the area of corporate taxes.

Federal Cabinet adopts Tax Reform Act (SteFeG)

The federal government has passed the first tax measures announced in the growth initiative (we reported: https://www.vdma.org/viewer/-/v2article/render/108247752 ). At the same time, the measures of the

Government plans improvements to corporate tax law

On July 5, 2024, the coalition leaders agreed on key points for the 2025 budget and a growth initiative.

Presence-Erfa sales tax law

On June 12, 2024, the traditional VDMA Austria VAT experience exchange took place again at the Hotel Kremstalerhof in Leonding.

Transfer prices

Basics, design and documentation: With the "Transfer Pricing" seminar series, the Maschinenbau-Institut offers you practical tools to successfully complete your transfer pricing project.

News on the digital trade tax assessment notice

For almost a year now, taxpayers in Germany have been able to apply for a digital trade tax assessment directly via the ELSTER portal when submitting their trade tax return. A project that is constantly evolving.

(Wage) tax issues relating to Euro 2024

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.

Current case law on company events

"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."

Determination of residence

In the BMF circular dated 12.12.2023 on the tax treatment of wages under double taxation agreements, the explanations/examples for determining residency have been expanded.

VDMA Event Series: "Automation in the Control Department".

We are pleased to introduce our new event series "Automation in the Tax Department".

Electricity tax reduction as of 1.1.2024

The Budget Financing Act 2024 (Federal Law Gazette 2023 I No. 412 of 29.12.2023) extended the application-based electricity tax relief for companies in the manufacturing sector with effect from 1.1.2024.

DTA Overview 2024

Overview of double taxation treaties and income tax exemption for stays abroad (only in German).

BFH ruling on lump-sum taxation in accordance with Section 37b EStG for VIP boxes

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.

Supply of excise goods - EMCS procedure

On February 13, 2023, new reporting obligations were introduced under the new Excise Duty System Directive for excise goods in free circulation that are delivered or received across EU borders.

New form for applying for the research allowance

At the end of January, the Research Allowance Certification Office updated the form for applying for the research allowance.

Tweeting from Brussels: Web seminar series launched

Attention all those interested in Europe! With our new web seminar series "EU Bubble talks - 30 minutes insights from Brussels", we take a look behind the scenes of European politics and take you with us.

Research allowance - secure funding!

The effort required to submit an application? Doable! Do you have questions? Then take advantage of our monthly online introduction and Q&A session on tax research funding.

No agreement on the Growth Opportunities Act this year

The mediation committee called by the Bundesrat will not meet again this year. Negotiations between the federal and state governments had previously failed in informal working groups

Non-monetary remuneration values for meals in 2024

The BMF has published the new non-cash benefit values for meals in a BMF letter.

News from the tax world

The event provided information on current tax issues and provided valuable information on key corporate tax topics as well as current tax projects of the German government.

"It must succeed on the second try!"

On the occasion of today's postponement of the cabinet decision on the Growth Opportunities Act, Dr. Ralph Wiechers, Member of the Executive Board and Head of the VDMA's Tax Department, explains:

New procedure for withholding taxes according to §§ 50, 50a EStG

The Federal Central Tax Office (BZSt) is currently informing the associations about upcoming changes in the tax withholding procedure according to § 50a EStG.

Restriction of interest deduction

On July 17, 2023, the German Federal Ministry of Finance presented a draft bill of the so-called Growth Opportunities Act, which, among other things, provides for a new regulation of the deductibility of interest (as of January 1, 2024).

New EU Framework Agreement

In order to cope with the new world of work, a multilateral framework agreement will allow more flexible -deviating from the conflict of laws- regulations for teleworkers from July 01, 2023.

New Administrative Principles Transfer Pricing 2023

The BMF published its revised Administrative Principles Transfer Pricing 2023 (VG VP 2023) on June 6, 2023.

Our expert and focus topics

Our expert and focus topics
Posting of Employees
The deployment of employees abroad is part of the daily business for many companies, but nevertheless regularly triggers many questions in the area of labor, tax, social security and immigration law.
Permanent Establishment Taxation
The permanent establishment is a tax fiction that can quickly become complex in its handling. Despite the fact that it is not legally independent, it triggers registration and tax declaration obligations in the source country, for example.
German tax law
Information on different fields of German taxation.
Wage Tax
German wage tax is one of the most relevant taxes for Corporations operating in Germany. This site shall give guidance in handling this field of taxes.
International Taxation
As a special field of tax law, international tax law deals with the problems of cross-border situations that are relevant for the taxation of individuals, partnerships and corporations.
Transfer pricing
The implementation of regulatory requirements on transfer pricing will be one of the major future challenges for companies. The digitalization of data is playing an increasingly central role, as is the networking of tax administrations.
Work assignments in Europe
Regarding work assignments in Europe, three completely different topics - "reporting requirements", "social law: A1 certificate" and "labor law: posting of workers directive" - are increasingly moving into the spotlight.
Research Funding
In order to support long-term and future-oriented research and development, innovative projects are granted financial backing. In addition to collaborative and joint research, companies may also benefit from tax-based research funding.
The United States
The USA remains a key market for the German engineering sector. It is our biggest export market and investment location outside Europe. Local standards, complex tax laws and legal liability are just some of the challenges that new market entrants often have to deal with.
Plant Engineering
Mechanical and plant engineering companies from all over Europe are involved in the VDMA. Mechanical engineering is a familiar term to many, but what characterizes plant engineering?
Home Office
For many employees, working in a home office is a completely new situation that has caught them very unprepared due to the pandemic. This raises a host of practical and legal issues.

Level 1 Themenwolke

To the point

To the point

Auf den Punkt Zitat Tax Department

„The general tax burden in Germany is too high and not competitive internationally.“

Bertram Kawlath, President of VDMA

Auf den Punkt Zahl Taxes

218

hours are required for companies

of medium size to calculate their tax liability, prepare tax returns and pay taxes in Germany as a minimum.

Source: PWC-Studie Bürokratiekosten der Steuererklärung

Auf den Punkt Zusammenfassung Steuern

Summary
Degressive depreciation is the better alternative
Promoting investment in climate protection and digitization is the right thing to do. But an investment premium on specific goods is not appropriate:
  • Limiting it to certain goods is not open to technology and could even reduce innovations.
  • There are already various other environmental policy instruments that are used to steer investments.
  • Restricting them would unnecessarily complicate tax law.

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Our services

Our services
Committees of the Tax Department
Within our working groups, you will have the opportunity to exchange experiences with other companies on a wide range of topics and to actively participate in shaping major issues relating to taxation.
Newsletter following our specialist topics
Our topic-based newsletters contain valuable information on the latest developments and the most important decisions in the field of tax law.

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Tax Database: Taxation of plant construction projects
The taxation of plant construction projects abroad is hardly a walk in the park. These country-specific resources provide an overview of the relevant tax framework.

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Tax Database: Taxation of technical services
The taxation of maintenance, repairs, etc. performed abroad is becoming increasingly challenging. With this country-specific information, additional tax burdens can be avoided in advance.
Overview: Double taxation agreements
In addition to the permanent establishment period, the country overview contains information on the 183-day rule, which, among other things, governs the tax exemption for wages in Germany.
Events of the Taxes Department
The tax department offers seminars and events for member companies on current topics and tax issues, also in cooperation with the Mechanical Engineering Institute (MBI).

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Guide Tax Compliance Management Systems
Together with company representatives, the VDMA has created a signpost which contains practical implementation examples for the implementation of a Tax Compliance Management System.

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Benefits for you as a member

Largest industry network in Europe

3,600 primarily medium-sized member companies in the capital goods industry make the VDMA the largest industrial association in Europe and the most important network organization in the industry.

Strong representation of interests

The VDMA is the most important voice of the machinery and equipment manufacturing industry. It represents the common economic, technical and scientific interests of the industry in Germany and around the world.

A wide range of services

More than 500 VDMA employees worldwide support you with practical services to make the right decisions in your company - along the entire value chain.