While medium-sized companies meet their tax obligations, large digital corporations often evade the tax burden. The call for fair taxation is getting louder.
Anyone who earns more than €12,096 a year in retirement usually has to submit a tax return. Pension increases are fully taxable - only the one-off pension allowance remains permanently tax-free.
According to the Munich Court, the Bavarian family allowance can be drawn alongside the Austrian childcare allowance - the benefits are not comparable.
Air filter purchased because of corona? The Cologne Fiscal Court says: No tax deduction - because the devices are considered a preventive measure, not an inevitable medical expense.
The BFH (ruling of 20.2.2025, case no. IV R 23/22) emphasizes: The actual activity of the partnership is the only factor that determines the start of the substantive trade tax liability.
If an adult child earns enough, the child benefit remains with the parents - according to the BFH. Payment to the child is only possible in the case of genuine need.
