Falls diese E-Mail nicht richtig angezeigt wird, klicken Sie bitte hier.
Audit & Assurance | Tax | Advisory | Legal

Dear Mr/Ms,

In this edition of Tax Newsletter you can find insights and events on more fascinating topics from the world of tax.

With “BFH Insights”, we are launching our new content series. Our expert Martin Weiss publishes compact and practical analyses of selected rulings of the German Federal Fiscal Court every Thursday on our website and on LinkedIn – for everyone who wants to stay up to date on tax matters.

We hope you enjoy reading. As always, if a contribution is of particular interest to you, please do not hesitate to contact our experts. We look forward to hearing your feedback and will be glad to answer your questions personally.

Kind regards,
Stefanie Nattkämper-Scholz
Partner and Head of Tax
+49 211 9524 8165
stefanie.nattkaemper@de.gt.com
Dr. Gerrit Bartsch 
Partner and Head of International Tax
+49 40 32088 1251
gerrit.bartsch@de.gt.com

Federal Ministry of Finance Circular DTA income

Changes since 2025
In its Circular dated 19 December 2025, the German Federal Ministry of Finance updated its guidance on the tax treatment of employment income under double taxation agreements (DTAs). This Insight provides an overview of the key changes.
Don't miss it!
tax@web: „Steuer- und sozialversicherungsrechtliche Neuerungen bei grenzüberschreitenden Mitarbeitereinsätzen“ on 10 March 2026 (10:00 to 11:00). Find out more and talk to our experts Stephanie Tigges and Dominik Boix.
This event will be held in German.

Latest Lünendonk Study „Tax Technology 3.0“

AI takes over compliance tasks – the tax function becomes a business enabler
In the German tax landscape, the automation of the tax function is evolving from a trend topic into a new strategic imperative. What drives automation, and what holds it back? What should companies consider when designing automated processes?
The latest study “Tax Technology 3.0”, published in cooperation with Lünendonk, provides insights into the future of the digital transformation of the tax function. Further information and the study booklet are available for download on our website.

BFH-Insights

Overview of current BFH rulings
Here you will find current BFH rulings and selected decisions of the Federal Finance Court, classified according to legal category and focused on their tax relevance. The articles highlight practical implications and are continuously updated.

I love Tax

Know what’s important!
Tax law is changing like hardly any other subject. Keep a clear head with us. In our TaxHub you can find a selection of the current and particularly relevant news on all kinds of tax.

Read about the following topics in particular:

KANU 2.0
Recognition of gas networks: Focussing on depreciation & decommissioning

Pillar Two
Pillar Two Side-by-Side Package for global minimum tax agreed

Tax & Transfer Pricing
Transaction matrix after one year – practical application, deadlines, risks

Payroll & payroll taxFederal Fiscal Court: parking space costs do not reduce company car benefit

Public services
News from the Federal Ministry of Finance on VAT for public sector operations that constantly run at a loss

Our Events

For the spontaneous: M&A Excellence Days
4 and 5 March 2026 – Frankfurt am Main
Our experts: Dr. Stefan Hahn, Dr. Achim Kestler, Axel Wagner
This event will be held in German.
More information

Aktuelle Steuerthemen für Öffentliche Hand und Non-Profit-Organisationen
11 March 2026 – Online
Our experts: Peter Binger, Tobias El, Marcus Krüger
This event will be held in German.
More information

Praxis-Workshop: Finanzen und Steuern für Verwaltung und NPO
16 April 2026 – Berlin
Our experts: Michael Löchert und Silvia Michel
This event will be held in German.
More information

Save the Date

13. Praxis-Dialog Internationales Steuerrecht

The Practice Dialogue 2026 will be held under the motto "Navigating the dynamic tax landscape - Your global compass". Together, we will navigate through the constantly changing international tax landscape and provide you with a reliable compass for well-founded decisions, current developments and practical solutions.
 

Hot Topics for mid-market companies

Our Newsletter
Are you interested in selected topics from our services? Subscribe to our free newsletter and webinars according to the information you need.
Follow us
YouTube YouTube In Slidshare
Editor
Grant Thornton AG Wirtschaftsprüfungsgesellschaft
Johannstraße 39 · 40476 Düsseldorf · T +49 211 9524 0

Responsible: Marc A. Sahner · E bessersteuern@de.gt.com
© 2026 Grant Thornton AG Wirtschaftsprüfungsgesellschaft. All rights reserved
„Grant Thornton“ refers to the brand under which the Grant Thornton International Ltd („GTIL“) member firms provide audit, tax and advisory services to their clients (together the „services“). Grant Thornton AG Wirtschaftsprüfungsgesellschaft is the German member firm of GTIL.

GTIL and its member firms are not a worldwide partnership but legally independent entities. Services are delivered by the member firms in their own name and independent of GTIL or other member firms. As a non-practising umbrella organisation, GTIL does not deliver services to clients.

You no longer want to receive our newsletter? Unsubscribe here.
Legal Notice