News and Updates
Weekly selection of relevant Federal Ministry of Finance (BMF) circulars, Federal Fiscal Court (BFH) rulings, regulatory amendments and market reports. Written for specialist solicitors, tax advisers and banks in the DACH region. Factual, with linked primary sources, without marketing language.
The Federal Ministry of Finance (BMF) has, by circular of 1 December 2025, reference IV C 3 - S 2196/00040/006/008, fully revoked the circular of 22 February 2023 on depreciation (AfA - tax depreciation under § 7 EStG) based on a shorter actual useful life pursuant to § 7 Abs. 4 Satz 2 EStG (German Income Tax Act).
Read moreThe Tax Court Hamburg, in its judgment of 1 April 2025, case reference 3 K 60/23, held that an expert appraisal prepared in accordance with the ImmoWertV (German Real Estate Valuation Ordinance 2021) may serve as evidence of a shorter actual useful life within the meaning of § 7 Abs. 4 Satz 2 EStG (German Income Tax Act).
Read moreAccording to data from Pflegemarkt.com, 236 care facility locations in Germany closed during the first four months of 2026, comprising 153 outpatient care services, 56 day care facilities and 27 nursing homes. In parallel, 347 new locations were established, with a pronounced share of private operators.
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