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Taxes
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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Aus unseren Inhalten

Aus unseren Inhalten
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!

(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."

Research tax allowance - take advantage of VDMA advice now

Market-oriented industrial research strengthens the innovation and competitiveness of our industry.

Growth Opportunities Act: New regulations in the AStG

German legislator increases the requirements for cross-border intra-group financing transactions in the Foreign Tax Act - A contribution by Carsten Schmid (Transfer Pricing & Friends GmbH)

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".

New GoBD 2024: Important changes and updates

The BMF updated the GoBD in its letter dated 11.03.2024. The changes are to be applied from April 1, 2024

The eInvoice is coming!

On March 22, the Federal Council approved the Growth Opportunities Act. This also includes a regulation on the use of electronic invoices. What does this mean for companies?

Growth Opportunities Act finally passed

On March 22, 2024, the Federal Council finally approved the Growth Opportunities Act. The significantly improved regulations for the research allowance in particular are an important first step towards a growth-friendly corporate tax law.

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.

Research allowance becomes a success story in mechanical engineering

A complete success: The mechanical engineering sector is the frontrunner in the use of the state research allowance. The funding instrument strengthens Germany's competitiveness as a business location.

DTA Overview 2024

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

BMF: Home office in Germany generally not a permanent establishment

The Federal Ministry of Finance (BMF) has updated and clarified the application decree on the German Fiscal Code: Working from home does not generally constitute a permanent establishment of the employer.

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.

Growth Opportunities Act - agreement in the Mediation Committee without the Union

Although the federal states reached an agreement on the Growth Opportunities Act at the meeting of the Mediation Committee on February 21, 24, this agreement was not supported by the CDU/CSU.

"Major adjustments must now be made"

Germany cannot afford a prolonged period of weak investment and growth. It now needs a major economic policy overhaul that will generate long-term confidence and thus new investment across the board.

"The refusal of some countries is unacceptable!"

The Growth Opportunities Act would benefit the entire economy and quickly have an innovative effect. It must therefore not be held hostage for party tactical and irrelevant reasons.

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.

Loss deduction in German tax law

In the discussion about the corona crisis, the question of how to deal with tax losses has become very important. We would like to outline the most important provisions of the current legal situation.

"EU Bubble talks - 30 minutes insights from Brussels": Web seminar series launched

Attention Europe enthusiasts! 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.

Domestic per diems will remain unchanged for the time being in 2024

The tax-free reimbursable meals allowances for 2024 remain unchanged after the Growth Opportunities Act failed.

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.

Extended filing deadlines for declarations of assessment according to § 18 AStG

With the BMF letter dated September 11, 2023, the BMF extends the submission deadlines for declarations pursuant to Section 18 AStG. However, this only applies to non-advised cases.

The design of the investment premium

The upcoming Growth Opportunities Act is to introduce an investment premium for certain climate protection investments. With the resolution of the government draft, the first details of the content of the planned regulation are now known.

The Growth Opportunity Act - A First Overview

Most recently, the passage of the planned Growth Opportunities Act had to be postponed due to the veto of the Federal Minister for Family Affairs. Now the government has finally got the bill off the ground. We provide an initial overview

Tax support measures after severe weather in Bavaria

On the occasion of the damage caused by past severe weather events, the state government in Bavaria is now responding with tax support measures for the three affected counties.

Pension provisions: Decision of the Federal Constitutional Court

In a recently published decision, the second senate of the Federal Constitutional Court comments on a judge's submission regarding a possible unconstitutionality of pension provisions and considers them inadmissible.

Cabinet approves bill for global minimum tax

During its meeting on August 16, 2023, the German government approved the government draft for the implementation of the global minimum tax in Germany.

"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:

"Strengthening the tax framework in Germany across the board"

Germany needs reforms. The draft Growth Opportunities Act is an important step in this direction, which must work across the board in terms of investment conditions.

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.

Russia suspends DTAs with 38 countries

Presidential Decree No. 585 of August 8, 2023 suspended 38 double taxation treaties with unfriendly states, including Germany.

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).

Growth Opportunities Act strengthens Germany as a business location

In July, the German Federal Ministry of Finance presented the draft bill for a law to strengthen growth opportunities, investment and innovation as well as tax simplification and tax fairness (WtChancenG).

"Growth Opportunities Act strengthens Germany as a business location".

The German Finance Minister is taking the right approach with his proposals on investment and innovation conditions: Investment premium, expanded research allowance or improved loss offsetting will help medium-sized companies in particular

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.

India - Increase of withholding tax

In fiscal year 2023/2024 (01/04/2023 - 31/03/2024), India will increase the domestic withholding tax rate on remuneration for technical services and royalties from 10% to 20% plus Surcharge and Health Education Cess.

Facts and figures on the bureaucracy monster

VDMA is campaigning for less bureaucracy in work assignments in Europe. An overview of the facts and figures shows that there is still a long way to go before the Internal Market runs smoothly.

Brazil - New Transfer Pricing Regime

Brazil will in the future follow the OECD Transfer Pricing Guidelines, thus turning away from the previous special regime.

Rising interest rates

The steep rise in interest rates in recent months has direct consequences for intergroup transfer prices and will be the focus of future tax audits.

Tightening of the obligations to cooperate in § 90 AO

In the future, taxpayers will be required to submit their transfer pricing documentation without a request within 30 days of being notified of the audit order.

Cross-border telework between Germany and Austria

Based on the EU Commission`s Telework Guidance of May 13, 2022, Germany and Austria have created an agreement with foresight for the period after the COVID-19 special regulation from July 1, 2023.

India - Form 10 F

CBDT provides relaxation, allows manual filing of Form 10F by non-resident taxpayers not having PAN till March 31, 2023.

Focus on service deployment - balancing capacity bottlenecks

Schengen visa may allow short-term deployment of non-EU service technicians in Germany.

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
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.
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.
VDMA Infoportal Ukraine War
The machinery and plant engineering sector condemns the Russian invasion of Ukraine in the strongest possible terms. The VDMA supporta its member companies in word and deed in order to master the many challenges that are arising.
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.
Technological Sovereignty
Technological sovereignty as a goal is gaining importance regarding the changed geopolitical situation. International division of labor and global trade are our drivers of prosperity and are existential, especially for the mechanical engineering sector.

Level 1 Themenwolke

To the point

To the point

Auf den Punkt Zitat Tax Department

"Germany ranks among the top industrialised countries in terms of corporate tax burden. The burden on companies must be noticeably lowered to keep the economy competitive."

Dr. Ralph Wiechers, Head of the Tax Department and Member of the Executive Board 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.

VdmaSambaDynamicEvents

Events

Wed. 26.06.24 Wed. 26.06.24

exclusive

  • Taxes

Find out about the tax aspects you should consider for a successful work assignment in the USA.

Places available

Thu. 27.06.24 Thu. 27.06.24

exclusive

  • Value Added Tax

Info follows

Places available

Tue. 23.07.24 Tue. 23.07.24

exclusive

  • Tax Policy
  • Research, Innovation & Technology
  • Research Funding

Take advantage of our online introduction and Q&A session.

Take advantage of our online introduction and Q&A session.

Tue. 27.08.24 Tue. 27.08.24

exclusive

  • Tax Policy
  • Research, Innovation & Technology
  • Research Funding

Take advantage of our online introduction and Q&A session.

Places available

Fri. 13.09.24 Fri. 13.09.24

exclusive

  • Tax Policy
  • Research, Innovation & Technology
  • Research Funding

Take advantage of our online introduction and Q&A session.

Places available

Mon. 30.09.24 Mon. 30.09.24

exclusive

  • Labour Law
  • Posting of Workers
  • International Tax Law

Ask your questions about work assignments abroad and get in touch online with the VDMA Tax, Legal and Foreign Trade departments!

Places available

Unsere Leistungen

Unsere Leistungen
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.

exklusiv

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.
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.

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Committees

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Vorteilskommunikation

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.