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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 Articles
The new option model

As a result of the Act to Modernise Corporation Tax Law (KöMoG), partnerships will in future have the option of being taxed in the same way as a corporation.

Mobile working abroad

The legal framework is complex and must be carefully examined.

Series transactions

As of 1.1.2020, new EU law on chain transactions was also implemented in Germany with § 3 para. 6a UStG-neu. However, the previous legal situation continues to apply to a large extent. In the following, the regulations will be presented in their entirety.

Overview: Property tax reform in the federal states

Already at the end of 2019, the Bundesrat passed the legal basis for the reform of the property tax. The central element of the reform is the possibility for the federal states to develop their own approaches (so-called opening clause) for the necessary property valuation (deviating from the so-called federal model). In the following, we provide an overview of the implementation status in the individual federal states.

Publication "Tax Compliance Management Systems - Guide 2018".

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

Extensive changes

Between 10/12/2019 and 14/7/2021, the German Federal Ministry of Finance (BMF) has continuously pushed for a "reform" of the German transfer pricing rules.

Brazil - VDMA proposes bilateral exchange on fitters' visas

At the 48th German-Brazilian Economic Commission on 19 October 2021, the VDMA was able to present the concerns of the mechanical engineering industry.

Meals per diems for trips abroad as of 01.01.2022

The BMF refrains from adjusting the foreign per diem and foreign overnight allowances according to the Federal Travel Expenses Act as of January 1, 2022. The regulations made for the year 2021 shall continue to apply for 2022.

#btw21: Final spurt - entrepreneurs comment on the tax election campaign

Bertram Kawlath, Managing Director Schubert und Salzer GmbH on tax policy in the federal election campaign

#btw21: Final spurt - entrepreneurs comment on the tax election campaign

Carl Martin Welcker, Managing Director Alfred H. Schütte GmbH & Co. KG on tax policy in the federal election campaign

#btw21: Final spurt - entrepreneurs comment on the tax election campaign

Dr. Manfred Wittenstein, Chairman of the Supervisory Board of WITTENSTEIN SE on tax policy in the Bundestag election campaign

#btw21: Final spurt - entrepreneurs comment on the tax election campaign

Karl Haeusgen, Chairman of the Supervisory Board HAWE Hydraulik SE on tax policy in the Bundestag election campaign

Tax plans jeopardize much-needed investments

In a letter to the leading candidates of the major parties in the German states, entrepreneurs from all VDMA state associations demand real relief for businesses - and an end to any wealth tax plans.

Profit mark-up on general services

The Austrian Ministry of Finance published the draft assessment of the revised Austrian Transfer Pricing Guidelines 2021 on the BMF website on Dec. 4, 2020.

DTA Overview 2012

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Science confirms VDMA tax policy demand

A study by the Ifo Institute clearly points out the major benefits for growth and employment of accelerated depreciation and also of a reduction in the corporate tax rate.

Tax Database: Plant construction projects

Plant construction projects are a complex matter of international taxation of large plants.

The assembly permanent establishment in mechanical engineering and plant construction

Who taxes what?

Wealth tax endangers investments!

Even a low wealth tax rate would substantially increase the tax burden on corporate income, from which it must be paid. This endangers urgently needed investments. Therefore: Hands off wealth taxes or wealth levies!

Research allowance goes down well in mechanical engineering

The tax-based research promotion scheme is proving to be an ideal instrument for medium-sized industry. Most applications and approvals are for mechanical and plant engineering. Criticism of the alleged lack of demand is therefore misguided and premature.

OECD’s Two Pillar Approach: An Indian Perspective

India is one of the 139 member countries who are already onboard to the two pillar plan for reformation of international tax rules and have expressed their commitment thereto.

Sweden: New Regulations for foreign companies since 2021

Now in effect: 30 % withholding tax on remuneration paid to foreign companies without F-Tax registration, introduction of economic employer concept and reporting obligations to the tax authority.

Transfer pricing - design

From Excel sheet to optimized transfer pricing system

Transfer Pricing - Documentation

From theory to practical implementation.

Transfer Pricing - Basics

Tools for the implementation of a transfer pricing project.

Final OECD Guidance on Financial Transactions

For the first time, the OECD is providing valuable interpretive guidance on transfer pricing practice for the arm’s-length valuation of controlled financial transactions.

Video: Technical services and double taxation

The video explains in two minutes how and why technical services trigger double taxation.

Company car: Treatment of the employee's usage fees

When company cars are provided for private use, it often happens that employees bear certain costs. Such costs borne by the employee reduce the value of use for income tax purposes.

Tax recognition of entertainment expenses

The Federal Ministry of Finance has issued an updated letter regarding the tax recognition of entertainment expenses. The main focus is on new document requirements due to the Cash Security Protection Ordinance and principles for digital or digitised documents.

BFH rules on "no shows" at company events

In a ruling on the wage tax treatment of cancellations of company events at short notice, the BFH has clarified that the costs of the external framework are only to be allocated to the actual participants.

Determination of place for training services

In a letter dated 9.6.2021, the BMF amends the sales tax application decree. Due to new ECJ case law, a previous delimitation criterion is no longer applicable.

Guarantees as insurance benefits

In a letter dated May 11, 2021, the German Federal Ministry of Finance commented on the distinction between sales tax and insurance tax for guarantee commitments.

VAT: equity measures in connection with the flood disaster of July 2021

On the occasion of the current flood disaster, the Federal Ministry of Finance has issued a letter with equity measures in VAT.

Mobile Working Abroad - Permanent Establishment Taxation

As soon as employees work for a company abroad, it must be clarified whether this triggers taxation rights in the respective country of activity by virtue of a tax "nexus".

Fiscal flood reliefs in North Rhine-Westphalia and Rhineland-Palatinate

On the occasion of the current flood disaster, the federal states of North Rhine-Westphalia and Rhineland-Palatinate have published disaster decrees with simplification regulations.

Extension of the simplification rule for so-called register cases

The Federal Ministry of Finance is extending the simplification rules for the income tax treatment of so-called register cases.

Tax-free support benefits due to need for assistance

If employees are under pressure due to emergency situations, employers may also assist their employees by providing tax-free support benefits under certain circumstances.

Next government must reform corporate taxes

The next federal government is urgently required to make a significant contribution to more private investment with the help of reforms in corporate tax law. The overall burden must be noticeably lowered in order to keep the economy competitive.

Compliance Quick Check

Employees are increasingly working abroad. A comprehensive review of the individual social security circumstances is necessary in many cases.

Exchange rate effects on shareholder loans deductible as of 2022

For a long time, there was an incongruity regarding the tax treatment of exchange rate effects in connection with loans between related companies.

The new contribution model in the case of additional/short transfers within the tax group

The German Corporate Income Tax Modernisation Act (KöMoG) changes the tax balance sheet treatment of excess/shortfall transfers by corporate tax groups.

Transfer pricing Poland: changes increase tax, TP and liability risks

Poland has adjusted its transfer pricing regulations twice in the last 5 years and tax audits can include three different regimes. Taxpayer should carefully align periods with different requirements.

Employee secondments Labour and social law

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).

Posting of employees Taxes

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).

Events of the Tax 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).

Tax implications of assembly projects in India

India's growing demand for industrial equipment is increasing the demand and sales of foreign goods from the mechanical and plant engineering sector - also from Germany.

Property tax reform in Hesse: The area factor method

Hesse will make use of the opening clause (Art. 72 Para. 3 S. 1 No. 7 GG) and introduce an area factor procedure.

Real Estate Transfer Tax Reform: The New Share Deal Regulations

After more than a year of deadlock, the governing parties have agreed on new regulations on share deals in the real estate transfer tax.

Reform of German withholding tax relief on royalty payments

Debtors of a foreign royalty payment are generally obliged to withhold tax. Up to now, the exemption procedure offered relief in this respect. This is now reformed by the new § 50c EStG.

Trade tax: crediting foreign withholding tax

Until now, the crediting of foreign withholding tax was only known in connection with income or corporation tax. The FG Hessen now affirms this possibility also for trade tax.

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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.
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.
Transfer pricing
Die Umsetzung regulatorischer Vorgaben zu Verrechnungspreisen wird eine der großen zukünftigen Herausforderungen für Unternehmen sein. Die Digitalisierung von Daten spielt eine immer zentralere Rolle und damit auch die Vernetzung der Steuerverwaltungen.
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.
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?
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.

To the point

To the point

Auf den Punkt Zitat Tax Department

“They gave the small and medium-sized businesses a bigger nail, but refused to give them the hammer to go with it. So we do not get the picture hung up.“

Bertram Kawlath, Managing Director Schubert & Salzer GmbH, Vice President of VDMA, about the new regulation on loss carryback.

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
Medicine against the economic crisis: A growth-oriented tax system
  • Abolition of minimun taxation rules
  • Permanent reinstatement of degressive depreciation rules
  • Possibility of imputation of trade tax against corporate income tax
  • Identical tax burdens for Partnerships and Corporations

VDMA Focus-Topic

VDMA Focus-Topic

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Germany

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Europe and China

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Other VDMA 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.
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.

exklusiv

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.
OECD Projekt: Base Erosion and Profit Shifting (BEPS)
The most important documents can be found here.
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).

exklusiv

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.

Ausschüsse

[Ausschüsse]
Tax Committee
Steuerausschuss
In the Tax Committee, mainly heads of the tax/finance departments from the member companies discuss pending legislative projects and shape the VDMA's tax policy work

Vorsitzender

Petra Klingenstein

Hitachi ABB Power Grids AG

Geschäftsführung

Meißner, Ulrich

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Vorteilskommunikation

Benefits for you as a member

Largest industry network in Europe

Around 3,300 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 mechanical and plant engineering 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.