Weismann Tax Firm

Elena Weismann
Graduate Economist, Tax Consultant
Certified Consultant for International Tax Law
Viewing posts from: November 2018

Company events: Cancellations are not taxed at the expense of employees taking part in company events.

by Elena Weismann in News from tax law

The Cologne Financial Court has ruled that the number of participants actually registered should be used to determine the proportion of the taxable income (lohnsteuerpflichtigen )from a company event.

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Review of the remuneration of the managing partners of a limited liability company (GmbH)

by Elena Weismann in News from tax law

The remuneration of the managing partners must be reviewed regularly for their reasonability. The following salary components are taken into account during this review: Fixed salary (including overtime compensation), additional compensation (e.g. vacation pay, bonuses, gratification), pension commitments as well as benefits in kind.

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No input tax deduction from building demolition costs in the event of unclear future use of the property

by Elena Weismann in News from tax law

Even when a property has been rented and is umsatzsteuerpflichtig (subject to Value Added Tax), demolition and disposal costs are no longer part of the rental which is subject to VAT.

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