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Tax-Basics: The taxation of influencers (VAT) I. At a glance For income from renting and leasing, in addition to the requirement of Section 21 (2) EStG, the sustained intention to generate income must also be taken into account. For lavishly designed or furnished apartments and apartments with more than 250m² of living space, a local [...]

Growth Opportunities Act - changes to the reinvestment allowance On March 22, 2024, the Federal Council approved the compromise proposal of the Mediation Committee on the Growth Opportunities Act, which also revised the structure of the reinvestment allowance in accordance with Section 34a (2) EStG. I. Previous regulation The aim of Section 34a EStG is to place the taxation of co-entrepreneurships on an equal footing with corporations and to facilitate the reinvestment of [...]