According to the Federal Fiscal Court, interest payments made pursuant to Section 233a of the German Fiscal Code (AO) due to the refund of overpaid trade tax constitute business-related income and must be included in the determination of taxable profit. The provision of Section

The place of management of a foreign corporation is where the sole managing director actually carries out the relevant day-to-day management activities. This was the ruling of the Lower Saxony Tax Court (Case No. 10 K 39/23). The plaintiff is a company founded in 2014.

The city of Dortmund regularly announced in its hearing notices regarding towing measures that the standard administrative fee of €97 would increase due to "additional expenses" if a cost assessment were issued. In the case at hand, it then...

Since the law on the modernization and digitalization of the fight against undeclared work of December 29, 2025, was only passed very late, and it had already become apparent during the legislative process that some new regulations would also have an impact on the

If a fight breaks out between several dogs, and a female dog owner is injured while attempting to separate them, the owner of the dogs involved is liable under Section 833 of the German Civil Code (BGB) due to strict liability, according to the Munich District Court, even if...

The Berlin Labor Court ruled that the summary dismissal of the director of the Berlin Dental Association's pension fund was invalid, but the ordinary dismissal was valid (Case No. 21 Ca 13264/25). The extraordinary dismissal was formally invalid because

If unused vacation days from several years are paid out to the heirs in a single payment after the death of an employee, this vacation pay may be eligible for preferential tax treatment under Section 34 of the German Income Tax Act (EStG). This was the ruling of the Tax Court.

The plaintiffs commissioned a roofing company to replace wooden boards at the gable end (the side edge of the roof) of their house. The work was carried out professionally. Subsequently, however, rainwater penetrated the new boards.

According to the Münster Tax Court, voluntary payments by a wind farm operator to local residents without existing legal entitlements do not constitute non-deductible gifts within the meaning of Section 4 Paragraph 5 Sentence 1 No. 1 of the German Income Tax Act (EStG), even if they