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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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In difficult economic times, the VDMA supports its members with valuable information and personalised advice. Together, we find the right course and strengthen the resilience of companies.
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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!
Bundesfinanzministerium legt Referentenentwurf für ein steuerliches Investitionssofortprogramm 2025 vor Die neue Bundesregierung will die steuerlichen Investitionsbedingungen zügig verbessern. Der nun vorgelegte Referentenentwurf (Anlage) soll wichti
The federal government's planned immediate tax investment program sends important signals to the economy. The improvement in the research allowance in particular is good news.
On May 15, 2025, the Federal Ministry of Finance (BMF) published the "Fact sheet on cross-border audit cooperation with tax administrations of other countries and territories: joint and simultaneous audits and presence of officials".
Slovakia's new financial transaction tax also applies to foreign companies.
The US withholding tax is an essential part of the US tax system.
Italy currently offers companies interesting investment incentives for machinery and equipment. These are granted in an efficient form via tax credits, which can be offset against current tax and contribution payments.
The new Trump tariffs are not only raising costs for the machinery sector, but creating confusion and uncertainty among manufacturers that export to the United States.
Work assignments abroad require systematic and careful planning. This information will help you to master the challenges regarding labour, tax and social law.
The Federal Ministry of Finance has published an implementation guide for the new transaction matrix.
Starting too late can lead to delays in accounting and unexpected withholding tax deductions.
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.
Even after the ruling on the solidarity surcharge, the government must provide tax relief for companies. Abolishing the solidarity surcharge would make an important contribution to this.
Description
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.
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.
Description
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.
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.
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 Annual Tax Act 2024 is a constructive compromise. Now measures for industry must follow, such as improved declining balance depreciation.
Donald Trump's tax policy and its impact on German mechanical engineering companies
On the occasion of the adopted regulations on digital tax assessments, Dr. Johannes Gernandt, Head of the VDMA's Tax Department, explains:
The draft for the Tax Reform Act has both light and shade. The fact is: Germany needs relief for the economy. Now.
The different reporting obligations in the EU member states present companies with considerable bureaucratic challenges when it comes to work assignments. How can companies deal with this?
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.
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.
The submission deadlines in Italy for tax returns for the 2023 assessment period have changed several times this year, currently to October 31, 2024.
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.
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.
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.
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
On July 5, 2024, the coalition leaders agreed on key points for the 2025 budget and a growth initiative.
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.
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.
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.
Overview of double taxation treaties and income tax exemption for stays abroad (only in German).
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.
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.
At the end of January, the Research Allowance Certification Office updated the form for applying for the research allowance.
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
The BMF has published the new non-cash benefit values for meals in a BMF letter.
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:
The Federal Central Tax Office (BZSt) is currently informing the associations about upcoming changes in the tax withholding procedure according to § 50a EStG.
Brazil will in the future follow the OECD Transfer Pricing Guidelines, thus turning away from the previous special regime.
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.
The BMF has published its first discussion draft for the national implementation of the global minimum tax in Germany.
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.
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.
In 2022, the new regulation for Transfer of Functions (FVerlV) came into force. The submission deadline of transfer pricing documentation will be dramatically shortened from Jan. 1, 2025.
Important questions on this topic
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What do I have to consider for work assignments abroad?
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Research & Development tax incentives: What do you need to know?
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How can I claim tax relief for losses incurred?
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What needs to be considered when accounting for restructuring costs?
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What requirements do I have to meet to be able to process my delivery to other EU countries free of tax?
Our expert and focus topics
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To the point
Events
Closed circle - for working group members only.
Find out about the tax aspects you should consider for a successful work assignment in the USA.
Find out about the tax aspects you should consider for a successful work assignment in the USA.
The planning of EU work assignments includes both the EU notification requirements and the A1 certificate. The practical and correct handling poses major challenges for member companies. The VDMA web event offers guidance for newcomers.
Take advantage of our online introduction and Q&A session.
Ask your questions about work assignments abroad and get in touch online with the VDMA Tax, Legal and Foreign Trade departments!
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.
Committees
