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Ruling by the German Federal Fiscal Court Trade tax can only be charged insofar as a legal entity fulfills the requirements of Sect. 2 of the Trade Tax Act

The liability to trade tax (under Sect. 2 of the Trade Tax Act) is a prerequisite for any trade tax being charged in the first place. In many cases, this prerequisite is fulfilled without any problems – for example, in the case of an original commercial (“trading”) activity pursuant to Sect. 15(2) of the Income Tax Act (picked up by Sect. 2(1) sent. 2 of the Trade Tax Act). The situation is even more straightforward for corporations due to an assumption of a trad-ing activity by law (Sect. 2(2) sent. 1 of the Trade Tax Act). However, in which manner are foundations (“Stiftungen”) to be taxed under the Trade Tax Act?

Dr Martin Weiss

| 5 min read | 30 Jan 2026

Tax | Catering & Food service Catering from 2026: 7% on food, 19% on beverages

From 1 January 2026 the reduced rate of 7 percent applies again to food, while beverages continue to be taxed at 19 percent. This change not only affects restaurants, but also canteens, food-trucks and event catering. For businesses this means that prices, cash register systems and processes have to be updated on time. The risks of errors and liability are particularly high at the turn of the year and in handling vouchers.

| 3 min read | 22 Jan 2026

Tax | VAT | International ECJ provides clarity on the VAT treatment of tooling supplies

The European Court of Justice (ECJ) has clarified that tooling supplies, as they are known, are to be considered distinctly for VAT treatment and are not automatically an ancillary supply to the supply of parts, especially if the goods are not supplied in the same way. The judgement therefore has a crucial effect on the automotive and supplier industry and a direct impact on contract drafting, invoicing and input tax deduction.

Katharina Lehner

| 3 min read | 21 Jan 2026

Tax data become a job for management MiKaDiv is finally real – and needs to be on the desk of the head of tax

The publication by the Federal Central Tax Office (Bundeszentralamt für Steuern) of the final version of the MiKaDiv Communication Handbook (in German) as of 10 December 2025 means the framework for the reporting procedure is in technical and processing terms now set in its binding form.

Dieter Kühnel

| 4 min read | 21 Jan 2026

Tax | Payroll & wage tax Tax Navigator – an update on Wage tax at the start of 2026

Active pensions, electronic allowances, income thresholds, electric cars – as 2026 begins, employers are again facing numerous challenges in payroll and social security. These have come about from recent court decisions, the authorities changing their interpretations and new legal regulations.

| 6 min read | 21 Jan 2026

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Press releases

13 Oct 2025

Grant Thornton Germany and Cinven enter into strategic partnership

The Equity Partners of Grant Thornton AG Wirtschaftsprüfungsgesellschaft (“Grant Thornton Germany”) have approved the strategic partnership with international private equity firm Cinven. This marks a key milestone for the transaction initially announced on 10 September 2025, which is expected to close in the first quarter of 2026. The partnership further strengthens Grant Thornton Germany’s position as a leading, trusted service provider in the German audit and advisory market, ushering in its next phase of growth.

17 Feb 2025

Financial year 2023/24 – Grant Thornton Germany again shows double-digit growth

07 Aug 2024

Grant Thornton advises the shareholders of Landefeld Druckluft und Hydraulik on the sale of a minority interest to Viessmann

The shareholders of Landefeld Druckluft und Hydraulik GmbH (“Landefeld”) and Landefeld Beteiligungsgesellschaft mbH, one of the leading suppliers of pneumatic, hydraulic and industrial supplies in the European market, sold their minority interest in these companies to Viessmann Generations Group GmbH & Co. KG (“Viessmann”).

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