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Mit Wirkung zum 1. Januar 2025 hat China eine neue Steuergutschrift für ausländische Investoren eingeführt, die ausschüttungsfähige Gewinne in förderfähige Projekte innerhalb des Landes reinvestieren. Die Regelung gilt bis zum 31. Dezember 2028.
The bill presented by the Federal Government for an immediate tax program to strengthen Germany as a business location has also been passed by the Bundesrat. The following now applies:
The debate on our social security systems must be conducted urgently and openly. It will not work without structural reforms. This requires the political will to act.
Bundesfinanzministerium legt Referentenentwurf für ein steuerliches Investitionssofortprogramm 2025 vor Die neue Bundesregierung will die steuerlichen Investitionsbedingungen zügig verbessern. Der nun vorgelegte Referentenentwurf (Anlage) soll wichti
The federal government's planned immediate tax investment program sends important signals to the economy. The improvement in the research allowance in particular is good news.
Even after the ruling on the solidarity surcharge, the government must provide tax relief for companies. Abolishing the solidarity surcharge would make an important contribution to this.
To ensure the competitiveness of the mechanical and plant engineering industry, the VDMA is calling for reliable economic framework conditions. A strong industry means a strong economy.
Description
Germany continues to lose its attractiveness as a business location in international competition. This is also due to the high tax burden on small and medium-sized companies.
The VDMA has addressed extensive demands to politicians. What do the parties think? Our overview shows the extent to which the mechanical and plant engineering industry is taken into account in the programs for the federal election on February 23, 2025.
Less bureaucracy, a maximum tax rate of 25% and an efficient infrastructure are essential to ensure competitiveness. Germany will only remain a strong industrial location through bold reforms.
The VDMA calls for lower tax burdens, including the abolition of the solidarity surcharge and a corporate tax rate of a maximum of 25 percent.
2025 is the year in which Germany must set the course for growth and competitiveness. It needs more courage to ensure freedom and rapid political reforms.
The Annual Tax Act 2024 is a constructive compromise. Now measures for industry must follow, such as improved declining balance depreciation.
In industry, employment subject to social security contributions continues to decline. If you want to secure industrial jobs, you have to reduce the burden of social security contributions.
On the occasion of the adopted regulations on digital tax assessments, Dr. Johannes Gernandt, Head of the VDMA's Tax Department, explains:
The draft for the Tax Reform Act has both light and shade. The fact is: Germany needs relief for the economy. Now.
The new research allowance is becoming increasingly popular in the mechanical engineering sector. The Federal Ministry of Finance has now issued an important statement regarding the application deadlines for previous years.
A complete success: The mechanical engineering sector is the frontrunner in the use of the state research allowance. The funding instrument strengthens Germany's competitiveness as a business location.
On February 13, 2023, new reporting obligations were introduced under the new Excise Duty System Directive for excise goods in free circulation that are delivered or received across EU borders.
The mediation committee called by the Bundesrat will not meet again this year. Negotiations between the federal and state governments had previously failed in informal working groups
In the course of commenting on the Annual Tax Act 2022, the Economic Committee of the Bundesrat calls for a reduction of the corporate tax burden to 25 percent and an unlimited declining balance depreciation. This takes up central VDMA positions.
Due to their high export quota the companies of the VDMA Large Industrial Plant Manufacturers' Group are particularly affected by double taxation.
In Berlin - in line with the coalition agreement - there are intensive discussions about an investment premium or super depreciation, which should be limited to goods that particularly serve climate protection and digitization.
The VDMA NRW has summarized the expectations of mechanical and plant engineering companies for a future state government in six key demands.
In the daily political debate, good arguments are the be-all and end-all. In the VDMA's brief positions you will find short statements on current controversial issues.
A study by the Ifo Institute clearly points out the major benefits for growth and employment of accelerated depreciation and also of a reduction in the corporate tax rate.
In its second and third reading, the Bundestag today passed a law to modernise corporate tax law and the law to implement the anti-tax avoidance directive.
As the economy becomes increasingly digital, the business models of many companies are changing. Many new digital business models are no longer tied to physical locations.
From a fiscal point of view, too, the pandemic has radically changed many things for the economy and thus also for the VDMA Large Industrial Plant Manufacturers.
The cross-border activities of large plant manufacturers continue to carry substantial risks, particularly with regard to issues such as permanent establishments and transfer prices.
On 30.6. the tax authorities published the final BMF letter on the reduction of VAT.
As already announced in the media, the Federal Ministry of Finance and the Federal Ministry of Economics and Technology (BMWi) published last Friday the plan of measures to support German companies in the event of negative consequences of the Corona Virus.
Statement on the planned introduction of a "white list" of non-notifiable facts in the context of the national implementation of the so-called DAC-6 Directive 2018/822/EU of 25 May 2018.
At the end of February, the Federal Ministry of Finance finally published a first draft bill for a research allowance law.
On January 22, 2019, the Greens/EFA Group in the European Parliament published a specially commissioned study to show that companies in the EU are effectively far less taxed than the individual tax laws nominally provide for. In many respects, however, this study has serious shortcomings in terms of content and thus leads to incorrect results.
For many years, the VDMA has been committed to tax incentives for research and development, which should be introduced as a supplement to direct subsidies.
In June 2018, the Federal Ministry of Finance (BMF) published a new decree dated June 14, 2018 concerning the granting of a suspension of the execution of interest pursuant to sections 233 and 238 (1) AO for interest periods beginning 2015 onwards. This scope is now extended to interest periods beginning 2012 by the new decree of the BMF dated December 14, 2018.
In 2017, the German Federal Fiscal Court ruled that fiscal unities cannot be recognised for tax purposes, in case variable compensation payments will be done to minority shareholders of controlled companies in addition to fixed compensation payments. Now the legislator is reacting with an amendment of sec. 14 para. 2 Coporate Income Tax Act.
Due to a change in German income tax legislation, interest will be determined for taxes on capital gains resulting from sales of certain assets within the meaning of section sec. 6b para.1 of the German Income Tax Act, provided that no reinvestment takes place in other EU/EEA countries. The new regulation already apply from fiscal year 2018 onwards.
As a result of the Family Relief Act, there will be several changes in German income tax legislation, effective as of January 1, 2019 . The changes relate to the areas of the basic allowance, the income tax rate, the child benefit as well as the child allowances.
As early as July 2018, the previous Heubeck mortality tables from 2005 were replaced by an updated version. The Federal Ministry of Finance (BMF) has now published a new decree dated 19 October 2018 concerning the first-time application of the updated mortality tables.