Latest news

Upon application, smaller photovoltaic systems and combined heat and power plants can be assumed to be operated on a non-profit basis.

The provisions of the German Fiscal Code (AO; in particular §§ 145 to 147 AO in the version of 29.12.2016) apply to the storage of digital documents.

For agricultural holdings, the new state land tax law links the amount of land tax to the natural fertility of the soil. The data required for this purpose have already been collected for many decades by land valuation committees, which are made up of equal numbers of experts from the tax authorities and practising farmers.

The Federal Ministry of Finance has published a BMF circular on tax incentives for energy efficiency measures in buildings used for own residential purposes. The BMF letter explains individual questions on the application of the regulation on tax relief in accordance with Section 35c EStG and the regulation on the determination of minimum requirements for energy measures in buildings used for own residential purposes.

Due to the change from the obligation to submit receipts to the obligation to retain receipts, there are currently still uncertainties in dealing with receipts.

Your tax return is largely processed electronically and paperless. As a general rule, you should therefore not initially submit any receipts when filing your tax return and only submit them in individual cases at the request of the tax authorities.

The following information sheet is intended to provide assistance in dealing with receipts. It lists situations in which the tax office is likely to request supporting documents and therefore, in exceptional cases, submitting them with the tax return can optimize the process.

General information on the implementation of the data protection requirements of Articles 12 to 14 of the General Data Protection Regulation in the tax administration.

Tax office Freiburg-Land
News on company tax returns from 01.01.2018 (sales tax, trade tax and income surplus statement)