German tax knowledge – in plain English

Cryptocurrency Tax: When are Bitcoin profits tax-free? What applies to Staking, Lending, and Airdrops?

Foreign pensions: how double taxation agreements work, which pensions are taxed where and what the progression clause means for you.

Disability allowance, nursing care allowance and travel flat rate: all tax benefits for disability and care, with current amounts.

Tax changes 2026: new commuter allowance, higher tax-free amounts and revised depreciation rules for employees, volunteers and property owners.

BMF letter of 4 Dec 2024: tax relief for Ukraine aid and the simplified donation receipt remain valid until 31 December 2025.

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.

What is the basic tax-free allowance for 2025? Which exemptions apply to children, married couples, or single parents?

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

Loss carryforward or carryback? How to use losses correctly in your income tax return – with examples and a step-by-step guide.

ELSTER login explained: certificate file, the ElsterSecure app, renewing access after a lost password, and what to do when the sign-in does not work.

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

Property tax reform in Bavaria: how the tax is calculated in future, which deadlines apply and what owners need to watch out for.

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?

When does the tax assessment arrive? Deadlines, ELSTER, receipts and moving house – all key questions about the 2025 tax return explained.

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? Which costs employees can deduct from income tax – incl. lump sum, examples and saving tips.

Taxes in 2025: what the new coalition agreement changes for income tax, child allowances and other reliefs.

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

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.

Since 1 January 2025 EU-wide e-invoicing rules apply. What landlords need to know about formats, deadlines and record keeping.

What the fee increase for tax advisory firms means – and which alternative is worth your while.

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

Fees for XING and LinkedIn Premium can be deducted as income-related expenses. When the tax office accepts professional networks.

Every year the same question: Do I have to file a tax return – or is it voluntary?

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.

Tradesman services, household-related services and even pet care: how to lower your tax bill with everyday costs around your home.

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 EU Single Market since 1993: how tax directives removed barriers, internationalised corporations and what that means for taxpayers.