E-Invoice
Dear Sir or Madam, Dear clients, We are now all used to receive invoices in PDF format or sending them by ourselves. The planned obligation to issue e-invoices may just be the next logical step in terms of ongoing digitalization. But what happens if we tell you that an invoice in PDF format does not […]
Erneute Verlängerung des Übergangszeitraums § 2b UStG?
Sehr geehrte Damen und Herren, liebe Mandanten, wir dachten zuerst an einen vorzeitigen Aprilscherz als uns Ende März der Referentenentwurf eines Jahressteuergesetzes 2024 zuging, in dem der Vorschlag zur nochmaligen Verlängerung der Übergangsfrist für § 2b UStG enthalten war. Doch auch im Bearbeitungsstand vom 08.05.2024 (veröffentlicht beim BMF am 17.05.2024): https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/20_Legislaturperiode/2024-05-17-JStG-2024/0-Gesetz.html) finden wir auf Seite 209 die Aussage, die […]
Obligation to notify changes to land and buildings
Ladies and gentlemen, dear clients, It feels like everything has been done regarding the property tax reform. The tax declarations as of 01.01.2022 have been submitted, value assessments have been issued, appeals have been lodged and now we are waiting for the notices from the local authorities for the property tax to be paid from […]
Compulsory registration for GbR?
Dear ladies and gentlemen, dear clients, dear friends, Have you already registered your GbR in the new register? Have you never heard of it? Then read the most important information here! The Act on the Modernisation of Partnership Law (“MoPeG”) came into force on 1 January 2024. What are the important changes for GbRs? Companies […]
Growth Opportunities Act
Dear ladies and gentlemen, dear clients, dear friends, The long-awaited Growth Opportunities Act was announced on 27 March 2024. After tough negotiations, the Bundesrat approved the Mediation Committee’s compromise proposal on 22 March 2024. The “Act to Strengthen Growth Opportunities, Investment and Innovation as well as Tax Simplification and Fairness” – or “Growth Opportunities Act” […]
Obligation to notify shareholdings in accordance with §§ 64 and 65 AWV
Dear Clients, Partners and Friends, Have you already reported your shareholdings abroad or those of foreign investors in your company to the Bundesbank? Have you never heard of it? Then read the most important information below! Reporting obligation according to § 64 AWV – shareholdings of residents in foreign companies As a resident, whether you […]
Procedural documentation
Dear Sir or MadamDear clients, You want more security for tax audits, get rid of the flood of paper documents and save time and money? Then procedural documentation is exactly what you need. Here are the most important points in brief: What is procedural documentation and why is it important? Procedural documentation records a company’s […]
Weiterentwicklung des Jahressteuergesetzes 2024
Sehr geehrte Damen und Herren, liebe Mandanten, am 18.10.2024 hat der Bundestag das Jahressteuergesetz 2024 mit einigen Änderungen gegenüber dem Regierungsentwurf verabschiedet. Das Wesentliche für juristische Personen des öffentlichen Rechts: D.h. erst ab 01.01.2027 treten die Regelungen des § 2b UStG verbindlich in Kraft. Eine erneute Optionserklärung ist nicht notwendig. D.h. insbesondere die Überlassung von […]
VAT changes in the Annual Tax Act 2024
Dear Clients, the new Annual Tax Act 2024 introduces important VAT changes that may affect companies and sole traders. Below is an overview of the key points: Changes to the small business regulation From 2025, the turnover limits for the small business regulation will increase to €25,000 for the previous year and €100,000 for the […]
Top rated: SKS is one of Germany’s best tax advisors and employers in 2025
Dear clients and friends, We are delighted to be included once again in the renowned Handelsblatt ranking of the “Best Tax Advisors” in 2025 – not only in the overall ranking, but also in the specialist area of international tax law. The ranking is based on a comprehensive survey conducted by the Hamburg-based research institute […]
