November 2023

German Tax Updates in November 2023

1. Improvement in company car taxation of electric vehicles planned from 2024.

2. BFH decision on non-cash benefits from company car hire.

3. Loss from the sale of significant shares of GmbH.

4. BFH ruled on the legal situation related to GmbH insolvency.

5. Treatment under income tax related to subsequent payment of social security contributions by means of a summation notice.


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