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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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Related content
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On the occasion of the humanitarian catastrophe caused by Russia's invasion of Ukraine, lawmakers are now responding with tax support measures.

Mobile working abroad

The brochure "Orientation guide in the legal jungle" deals with the legal framework.

Deliveries of work and services for value added tax purposes

Deliveries of mechanical engineering are regularly deliveries of work and materials. However, the turnover tax has its own definitions which deviate from the civil law approach. The regulations are examined in more detail below.

New regulation of the tax interest rate

After the Federal Constitutional Court declared the regulations for interest on tax arrears and refunds to be unconstitutional with regard to the interest rate, the Bundestag has now passed a new regulation on 23.07.22. The new regulation is based on the following principles

Debate on excess profits is absurd

The debate about so-called excess profits and their taxation is misguided. Excess profits cannot be defined in concrete terms or delimited for tax purposes. Their levying would thus be completely arbitrary.

Innovations in tax law

The event discussed the energy transformation and digitalization, which are increasingly pushing into the industry, with their consequences for German and international tax law.

BMF letter on the wage tax treatment of the "9 Euro Ticket

With the letter dated 30.05.2022, the BMF comments on the treatment of tax-free travel allowances in connection with the 9 Euro Ticket.

BMF again comments on one-year depreciation of computer hardware and software

In a letter dated 22.2.2022, the Federal Ministry of Finance has attempted to answer the questions of the associations regarding the regulation from 2021.

Corona Tax Relief Act: Don't stop halfway!

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Planned Corona tax aids fall short in key respects

The planned tax aid measures to further deal with the Corona crisis are a step in the right direction. However, the period for carrying out a loss carryback should be extended to five years and declining balance depreciation should be implemented permanently.

Warranty extensions soon to be subject to insurance tax

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Pillar 2 - No agreement in ECOFIN

The unanimity necessary for the adoption of the directive failed due to the veto of Poland, Sweden, Malta and Estonia.

Extend loss carryback to five years!

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Slovenia

Reverse charge procedure

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VDMA Large Plant Manufacturers: Reduce double taxation risk!

Due to their high export quota the companies of the VDMA Large Industrial Plant Manufacturers' Group are particularly affected by double taxation.

Mobile working abroad - the "second one

What seems easy to implement at first glance turns into a legal bureaucratic monster on closer inspection.

New BMF letter on the provision of company cars to employees

With the letter dated 03.03.2022, the BMF updates the administrative principles for the wage tax treatment of the provision of a company car to employees.

Draft bill on the new regulation of the tax interest rate

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Depreciation of computer hardware and software

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New monthly exemption limit for tax-free benefits in kind as of 01.01.2022

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For a permanent declining balance depreciation

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Inheritance tax equity measures are insufficient for the mechanical engineering industry

The supreme tax authorities of the German states have agreed on equity measures regarding corona-related effects on the payroll rule. However, these do little for the mechanical engineering sector.

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OECD Transfer Pricing Guidelines 2022

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DTA Overview 2012

Coming soon

Arm's length interest rates for intercompany loans

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Economic policy positions of the mechanical and plant engineering industry 2022

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New BMF letter on company car leasing and e-mobility

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Sustainability in export financing needs modern OECD consensus

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Study on tax-based research funding - mechanical engineering submits most applications and sees great potential

Study on fiscal research promotion - mechanical engineering submits the most applications and sees great potential

New BMF letter on the admissibility of salary conversions

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Extend loss carryback to five years!

The extension of the tax loss carry-back announced by the Minister of Finance is a central demand of the VDMA. However, the planned period of two preceding years does not go far enough.

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.

Introductory letter to the consignment warehouse regulation according to § 6b UStG

As of 1.1.2020, the EU member states have introduced a harmonised simplification regulation for consignment warehouses.

National income taxes: dealing with cloud services

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Description

Guarantee commitments as insurance benefits - BMF reacts to VDMA submission

Description

USA - Market entry and expansion

If a company plans to operate in several states, it is important to note that each of the 50 states has its own tax jurisdiction.

BMF extends tax liquidity aid in connection with the Corona crisis until 2022

Back in January 2021, the various tax liquidity measures from 2020 were extended. The BMF is now extending these measures again.

The tax policy plans of the traffic light coalition

Under the heading "Dare more progress - Alliance for freedom, justice and sustainability", the SPD, BÜNDNIS 90/DIE GRÜNEN and FDP presented the draft of their coalition agreement for the legislative period 2021-2025 on 24 November 2021. Below you will find an overview of the plans for corporate tax law and their evaluation.

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.

Extensive changes in value added tax

This year, the Federal Ministry of Finance has issued a number of administrative directives that are of key importance to the mechanical and plant engineering sector.

BMF presents application letter on research allowance

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Traffic-light coalition can focus on growth

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Extensive changes

In the period from 10.12.2019 to 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

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VDMA Infoportal Ukraine War
The machinery and plant engineering sector condemns the Russian invasion of Ukraine in the strongest possible terms. The VDMA will support its member companies in word and deed in order to master the many challenges that are now arising.
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.
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.
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.

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
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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Europe and China

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Events

Wed. 06.07.22 Wed. 06.07.22

exclusive

  • Taxes Department

Find out about the tax issues you should consider for a successful work assignment in the US.

Places available

Thu. 07.07.22 Thu. 07.07.22

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  • Steuern...
  • Value Added Tax

Test

Places available

Tue. 19.07.22 Tue. 19.07.22

  • Regional Subsidiary Baden-Wuerttemberg

Since January 2020, there has been a new funding instrument, the Tax Research Grant, in Germany. Researching companies are entitled to an allowance of 25 percent of their wage costs for research staff. Contract research is also eligible for funding. The assessment base is capped at EUR 4 million per company

Places available

Thu. 24.11.22 Thu. 24.11.22

exclusive

  • Posting of Workers
  • Western Europe

At the web event on November 24, 2022, Dr. Marion Hohmann-Viol will answer your questions about assembly operations in Switzerland.

Places available

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Further 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.

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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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Committees
Tax Committee
Tax Committee
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

Chair

Petra Klingenstein

Hitachi Energy Germany AG

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Vorteilskommunikation

Benefits for you as a member

Largest industry network in Europe

Around 3,400 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.