The federal tax court of Germany (Bundesfinanzhof – BFH) has held that the tax authorities may require taxpayers to identify the recipients of payments that are deducted as businesses expenses. Otherwise, the tax deduction can be denied.
Next post
Germany – VAT groups
»
Germany – VAT groups
Related Posts
Germany: Federal Fiscal Court clarifies minimum taxation, loss carryforwards
August 20, 2026
Germany’s Federal Fiscal Court (BFH) has confirmed the constitutionality of statutory minimum taxation rules while
Read More
Germany gazettes amended minimum tax report ordinance
August 20, 2026
Germany has amended and renamed its Minimum Tax Report Ordinance, restructuring the regulation and adding a
Read More
Germany: Federal Cabinet approves draft Annual Tax Act 2026, incorporates OECD Side-by-Side Package
August 14, 2026
Germany’s Federal Cabinet released a press release on 12 August 2026 announcing the adoption of the draft Annual Tax
Read More
Germany unveils action plan to increase detection, penalties for tax crime
August 11, 2026
Germany is to strengthen enforcement against tax and financial crime under a joint action plan presented by Federal
Read More Germany approves permanent 7% VAT for restaurant food
August 04, 2026
The German government has approved the Tax Amendment Act 2025 (Steueränderungsgesetz 2025), introducing a permanent 7%
Read More Germany updates VAT registration form for non-resident businesses
July 22, 2026
The German Federal Ministry of Finance has released updated VAT registration forms for non-resident businesses, along
Read More