German tax knowledge – in plain English

Cryptocurrency Tax: When are Bitcoin profits tax-free? What applies to Staking, Lending, and Airdrops? Everything about the taxation of cryptocurrencies in Germany explained concisely.

Cross-border pension taxation is complex: We explain how double taxation agreements work, which pensions are taxed where, and what the progression clause means for you.

Disability allowance, nursing care allowance, travel cost flat rate: All tax benefits for disability and care explained compactly – with current amounts and requirements.

The year 2026 brings a series of important tax innovations – from the commuter allowance to new tax-free amounts and changed depreciation rules for real estate. We explain what is specifically changing and what it means for you.

BMF • 04.12.2024 Valid until 31.12.2025 Ukraine Aid: Extension of tax relief measures. Extension of aid measures (proof of donation, payroll donations, donations in kind, accommodation, fundraising). Contents of 2022/2023 circulars remain in effect. BMF 04.12.2024 – Ukraine Aid: Extension until 31.12.2025 BMF-Schreiben • 04.12.2024 GZ: IV D 5 – S 2223/19/10003 :030 Reference: 17.03.2022 (:013), 07.06.2022 (:017), 13.03.2023 (III C 2 – S 7500/22/10005

What is Lohnsteuer and how is it calculated? This compact guide explains to career starters simply what lies behind wage tax, tax classes, and tax tables – incl. tips and calculators.

What is the basic tax-free allowance for 2025? Which exemptions apply to children, married couples, or single parents? Find all current tax exemptions here – with clear calculation examples.

Law of income tax assistance associations – Legislation, practice & income tax 2025. Based on StBerG (§ 4 Nr. 11, §§ 13–15, § 27), AO, EStG.

Want to use losses for tax purposes? Learn the difference between loss carryforward and loss carryback in income tax – including a step-by-step guide for Elster. Save real money with the right timing.

Step-by-step guide for your Elster login. How ELSTER online works: log in securely, avoid mistakes & start your tax return easily.

What is Real Estate Transfer Tax? Who has to pay it? What applies in Bavaria from 2025? Everything important about buying property explained clearly.

What does the property tax reform mean for owners in Bavaria? Learn how property tax will be calculated in the future, which deadlines apply and what to do in case of errors.

How does wage tax deduction work? Which tax allowances can you apply for? When is a change of tax class or the factor method worthwhile? All answers for employees at a glance.

When will the tax assessment notice arrive? What about receipts and moving? We answer all important questions regarding tax returns, assessments, and refunds – clearly & understandably.

What is a Tax Number? How do employees, founders, or landlords obtain one? And how does it differ from the Tax ID? Read our clear guide now!

How does the SEPA direct debit scheme work? When do late payment surcharges arise? What to do about reminders despite payment? Gain clarity on tax payments now!

What does equalisation of accrued gains mean? How do gifts affect it? Lexo.Tax explains what married couples should consider regarding tax and law.

What applies to minijobs? All information on earnings limits, taxes, social security, and short-term employment. Get clarity now – with Lexo Tax.

What are income-related expenses for employees? Expenses you can specifically deduct from income tax – incl. lump sums, typical examples and saving tips. Inform yourself now & get more back with Lexo.Tax!

What is changing in 2025 regarding taxes? The new coalition agreement brings numerous tax innovations – from income tax and child allowances to the early-start pension.

The new remote work allowance (Telearbeitspauschale) apply from 2025. Find out how to use home office days for tax purposes, which income-related expenses are possible and what is changing.

Deducting cleaning costs from your taxes? Secure up to €4,510 tax bonus for household services and mini-jobs in spring 2025.

Tax Return 2025: Find out when early or late submission pays off, how to get your money faster and which deadlines you need to observe.

From 2025, the new telework allowance applies. Find out how you can deduct costs, what is changing, and what benefits are in it for you.

Since 1 January 2025, a uniform regulation for electronic invoicing has applied in the EU. Landlords can also be affected, as they are considered to be engaged in business activities. Whether an e-invoice is mandatory depends on who the tenants are: Private individuals as tenants → No e-invoice required, paper or PDF invoices are still permitted. Commercial tenants → E-invoicing is mandatory, including for service charge statements (Nebenkostenabrechnungen).

What the fee increase for tax advisory firms means – and which alternative is worth your while. On 21 March 2025, the Bundesrat approved the Fifth Ordinance amending the Tax Advisor Remuneration Ordinance (StBVV). The result: costs for tax advice are rising noticeably – for almost all services. For many employees, a very practical question arises: Is it worth switching?

Since 2025, students and pupils can earn up to 556 euros monthly in a minijob without their BAföG being reduced.

Many employees in Germany are dissatisfied with their professional situation and are looking for new opportunities. In addition to classic job portals, business networks like XING and LinkedIn are becoming increasingly important for career planning.

Every year the same question: Do I have to file a tax return – or is it voluntary? While some see it as a tedious chore, others see the tax return as an opportunity to reclaim overpaid taxes. But what exactly applies and when is there an obligation? And what does our choice of tax class have to do with it? \"88% of all voluntary tax returns\"

Sickness benefit and child sickness benefit: amounts, calculation, tax treatment, and pension credits. Practical tips for your income tax return.

Donations as special expenses in the income tax return: Information on tax limits, required evidence, and legal specificities.

Pets, tradespeople and domestic help: Clever ways to save tax. Tax relief through household services and tradesman services. Whether it is a tradesperson, domestic helper or pet care – many services provided in your own household offer tax advantages. Through targeted planning and compliance with legal requirements, you can significantly reduce your tax burden. Particularly interesting are the maximum limits for household-related services.

Travel Expenses and Foreign Trips 2024 - We provide information on per diem rates for additional meal expenses and accommodation costs.

Increase of the basic tax-free allowance and child allowance for 2024: Impact of the new allowances & how large is the actual tax saving really?

Increase of the basic tax-free allowance and child allowance for 2024: Impact of the new allowances & how much is the actual tax saving really?

The EU Unshell Directive aims to stop tax avoidance through shell companies and obliges companies to provide more transparency and economic substance.

The submission deadline for the 2023 income tax return is 2 September 2024. Take advantage of the extended deadline with Lexo.Tax Lohnsteuerhilfeverein.

Foreign Tax Act (AStG), exit taxation and controlled foreign company (CFC) taxation

Valuation of transfers of functions in foreign tax law using case studies

Introduction to transfer pricing, including methods, tax risks and case studies. Optimal tax planning in international corporate groups.

Application of EU fundamental freedoms in the field of direct taxes - the landmark ECJ ruling in the Avoir Fiscal case (1986)

Supranationality in the EU vs. national sovereignty. Validity-preserving reduction as a means of reconciliation.

Compatibility of exit taxation with the freedom of establishment. Immediate taxation of hidden reserves considered disproportionate.

'Establishment' in European law encompasses the right to economic activity in another EU state, defined by CJEU case law

Base Erosion and Profit Shifting (BEPS) describes strategies for tax avoidance by shifting profits to low-tax jurisdictions. Learn more about ATAD, DAC 6

Cadbury Schweppes case, C-196/04, ECJ on CFC rules, freedom of establishment, § 8 Para. 2 AStG, economic activity, tax law.

Financial court proceedings in EU-related tax matters enable preliminary rulings at the ECJ and ensure the uniform application of EU law.

The introduction of the Single Market and tax directives from 1993 onwards promoted the internationalisation of German corporations, removed tax barriers, and strengthened their competitiveness in the European market.