01 Information sheets
Information sheets and downloads
- Filter for:
- All
- Tax consultancy
- Asset planning
- Business administration
Tax consultancy | 20. May 2025
Invoice – this must be included
The invoice you issue to your customer is not only important for your records, but also allows your customer to deduct the sales tax you have charged them (so-called input tax for the customer). This requires an invoice that contains all required information. You are obligated to issue such an invoice based on the contract you have concluded with your customer.
Tax consultancy | 8. February 2025
Taxation of (electric) bicycles
The popularity of electric bicycles has continued to grow even during the coronavirus pandemic. While 1.5 million households owned electric bicycles at the beginning of 2015, by the beginning of 2020, 4.3 million households in Germany already owned at least one electric bicycle. By the beginning of 2021, this figure had increased to 5.1 million households. In total, around 30 million households owned bicycles or electric bicycles at the beginning of 2021.
Tax consultancy | 30. September 2024
Business and company cars
Company cars are part of the company's assets that employees are permitted to use for private purposes. This results in a so-called non-cash benefit, which is counted as part of the employee's wages. In the case of company cars, which are also part of the company's assets, it is the employer who also uses the vehicle for private purposes, and the resulting costs are considered private withdrawals that cannot be reduced by profits. With the help of the client information sheet, you can inform your clients quickly and conveniently.
Tax consultancy | 9. September 2024
Taxation of (electric) bicycles
The Act to Avoid VAT Losses in Online Trading and to Amend Other Tax Regulations of December 11, 2018, implemented various measures to specifically promote environmentally friendly mobility. These include the tax exemption of job tickets and company bicycles, as well as the further promotion of electromobility. This fact sheet explains the income tax treatment of (electric) bicycles, which […]
Tax consultancy | 9. September 2024
Photovoltaic system – your (tax) guide new
Photovoltaic systems not only offer real added value from an ecological perspective, they can also be very attractive economically. Although feed-in tariffs under the Renewable Energy Sources Act (EEG) have been continuously reduced for some time, a well-designed and optimally positioned photovoltaic system can still be considered a profitable investment given the current capital market situation.
Tax consultancy | 9. September 2024
Checklist for cash management with electronic recording systems
This checklist is intended for tax advisors who advise their clients, for example, in the context of tax audits of cash-intensive businesses for financial years or assessment periods beginning January 1, 2022, and who wish to prepare procedural documentation, for example. Many of the questions can only be answered with the assistance of the person who created or administered the electronic recording system, so they should definitely be involved.
Tax consultancy | 9. September 2024
Small business regulation – advantages and requirements
The small business regulation is a special form of taxation under VAT law. It offers a number of tax and administrative advantages, especially for companies just starting out, and for smaller businesses in general. Its applicability is contingent upon certain turnover thresholds being met. There are no other personal or factual requirements.
Tax consultancy | 30. June 2024
Private sales transactions – from eBay to real estate
If you sell items of private property, such as your record collection on an online auction platform or a home with land, you generally do not have to subject the capital gain to income tax. However, as is often the case with tax law, there are exceptions that taxpayers should be aware of.
Tax consultancy | 11. April 2024
Keeping logbooks correctly
Keeping a logbook can be useful for a variety of reasons. One of the most important is keeping a logbook for tax purposes. If company cars are also used privately, the tax authorities require proof of the business or professional portion of the mileage driven. A logbook can provide precisely this proof. This way, taxation of the private use of a car can be avoided using the more disadvantageous flat-rate taxation according to the "1% method." The actual expenses for the vehicle can be divided between private and professional/business use.
Tax consultancy | 2. December 2023
Home office – deductibility and design options
Expenses for a home office may generally not be claimed – uniformly for all types of income, including special expenses. However, there are two exceptions: Expenses up to a maximum of €1,250 can be deducted if you and/or any family members living with you in your household have no other workplace available for the activity(ies). This is not a flat-rate amount, but a maximum amount that can only be claimed once. The actual costs can be deducted without limitation if the home office is the center of all business and professional activities.
Business administration | 15. November 2023
Duties of the managing director in a corporate crisis
The managing director of a GmbH is the legal representative of the GmbH and represents it in and out of court vis-à-vis the shareholders and third parties (e.g., customers, suppliers, tax authorities, and social security providers). In doing so, they must always conduct the company's business with the diligence of a prudent businessman. This applies especially in times of corporate crisis. However, the managing director must also react immediately at the first signs of a potential crisis, such as liquidity bottlenecks.
Tax consultancy | 9. September 2023
Checklist for cash register management using an open till
An open till is defined as a summary, retrograde calculation of daily receipts and manual individual entries without the use of technical aids. Those who still use an old mechanical cash register in practice also manage their cash register using an open till.
Tax consultancy | 2. February 2023
The employee’s entitlement to salary conversion
Any employee or similarly employed person can request that their employer implement a salary conversion plan for them. This also applies to part-time employees and marginally employed persons. If the employer wishes to implement the salary conversion plan for their employees through a direct insurance policy, pension fund, or a pension fund (so-called insurance-based implementation methods), they can unilaterally determine the pension provider for their employees. This right to specify also includes the selected insurance plan, the benefit structure of the pension promise, and the type of pension benefit. In particular, when implementing a salary conversion plan for groups, the employer can access discounted collective insurance plans and acceptance conditions that are not available with private individual insurance policies.
02 Downloads
Downloads
As a service, we have provided frequently used forms and working documents for you to download.
