FAQ
Answers and practical guidance for doing business in Germany.
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Flight costs and their tax treatment
Read answer: Flight costs and their tax treatmentIf you go on business trips often by plane, then you must have wondered if you can claim the flight costs in your tax return as tax deductible.
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Frontier workers
Read answer: Frontier workersGermany is surrounded on all sides by many neighboring countries. It is therefore only natural to have citizens of the neighboring countries working in Germany, as well as…
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E-balance sheet – tips for electronic transmission to the tax office
Read answer: E-balance sheet – tips for electronic transmission to the tax officeFor reporting companies in Germany, the submission of the E-Balance Sheet is mandatory. For the tax office, this means a simplified plausibility check and automatic data reconciliation.
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What is the electronic certificate of incapacity for work (eAU) – implementation from January 2023
Read answer: What is the electronic certificate of incapacity for work (eAU) – implementation from January 2023From January, the digital procedure will be mandatory for everyone involved: the electronic certificate of incapacity for work (eAU) will replace the “yellow certificate” nationwide.
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Einnahmen-Überschuss-Rechnung
Read answer: Einnahmen-Überschuss-RechnungThe Einnahmen-Überschuss-Rechnung (short EÜR) must be submitted as an attachment to the income tax return of certain self-employed persons. It is an alternative to the balance sheet.
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Entertainment expenses in the tax declaration
Read answer: Entertainment expenses in the tax declarationOften it happens that customers or other business partners are visiting their own company. Since you do not want the guests to leave them stranded, these are then…
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Differential taxation: difference to regular taxation
Read answer: Differential taxation: difference to regular taxationAs an entrepreneur, you purchase durable goods on a commercial basis and resell them to your own customers. Under certain circumstances, so-called resellers can apply the margin scheme…
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Dissolution, liquidation, and termination of a GmbH
Read answer: Dissolution, liquidation, and termination of a GmbHA GmbH is usually established for an indefinite period of time, but it can also be dissolved for legal or contractual reasons.