Some of you will no doubt have already read the latest news on the taxation of cryptocurrencies, tokens, staking and mining. However, what most may not have noticed is the rather disadvantageous taxation of cryptomining. This is because the mined cryptocurrencies are not considered manufactured, but rather acquired. The mined cryptocurrencies must therefore be valued …
The German tax office is very quick to assume that there has been an abuse of tax planning within the meaning of Section 42 of the German Fiscal Code, although in many cases this assertion turns out to be unfounded (in court). When is there an abuse of tax planning? As a rule, there is …
The parents among you regularly ask the question whether you also receive child benefit when you reside abroad or whether you are entitled to it or not. The answer is relatively simple and is related to your tax assessment. If you have unlimited tax liability you are also automatically entitled to child benefit. The same …
At first glance, it might seem to you that a double taxation agreement – DTA for short – could be disadvantageous for you. After all, both countries are thus in a somewhat closer contact and may also exchange data on financial transactions and tax incidents. A DTA, however, can also provide you with more certainty, …
On 01 July 2021, the elimination of all delivery thresholds for all member states of the EU countries is planned. The individual delivery thresholds will be replaced by a delivery threshold of EUR 10,000 for all deliveries to other EU countries. This actually means that the delivery threshold in the future will be 10,000 EUR …
Update March 2023 I had received a favorable offer in which also the “new and revised” stateless video course was included. Of course I took a look at the new course. Christoph has actually revised the course and partly added new content. In addition, he has also added nice and clear presentation slides and also …