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.
The BSG ruled: Child-raising periods in Austria increase the German standard old-age pension - otherwise the freedom of movement within the EU would be violated.
VAT usually has to be paid in the year the service is provided - not just when payment is made. According to the BFH, anyone who inadvertently pays tax later can also correct this retrospectively - despite the statute of limitations for previous years.
Despite major announcements, everything remains the same: The planned tax relief on depreciation has not been implemented - entrepreneurs still have to work with the old rules.
The dispute over data storage enters the next round. Consumer judgment not yet legally binding. Schufa now wants the highest court to clarify how long it can store negative entries
