Courses
Understand the rule, not just the number
Short courses, full of figures, sourced on official texts. The first module is always free to read, and each course comes with its handout.
259 published courses9768 min of reading
Start with the most used — Filing and paying French corporate income taxBrowse the 259 courses
Published courses
259 results shown
6 facets shown: the others would offer a single useful option and would therefore narrow nothing.
Carrying out your market study for a financing application
BusinessStarting a businessWhat a lender looks for in a market study, how to define your area and read public sources, then how to derive a forecast turnover in which every assumption can be checked. Three modules on Inès's fictitious workshop.Foundational3 modules56 minFree course2 linked contents2 handouts2026 editionIndividualCompany directorCalculating, settling and paying Italian VAT
TaxVATThe four 2026 rates — 22, 10, 5 and 4 % — and the scorporo that takes the taxable amount out of a VAT-inclusive total. Then the monthly or quarterly settlement, with the 500,000 and 800,000 euro thresholds and the 1 % interest, payment by F24 online only and the December advance. Read with the reserve of the consolidated VAT Act (Legislative Decree 10/2026). Two modules with case studies.Foundational2 modules40 minFree course3 linked contents2 handouts2026 editionCompany directorIndividualItalian e-invoicing and the Exchange System (SdI)
BusinessAccountingWho must issue electronic invoices, what separates the XML file from a PDF, and how to fill it in with the Agenzia's free web procedure, recipient code and flat-rate fields included. Then sending to the SdI, its checks, the three receipts and the issue and deduction dates that follow from them, receiving invoices and legal storage. Two modules with case studies.Foundational2 modules37 minFree course4 linked contents2 handouts2026 editionCompany directorIndividualWithholding tax on Italian professional fees
TaxPersonal income taxWhen a business paying a professional becomes a withholding agent, which fees and which invoice lines make up the base, and why the INPS surcharge goes in while the professional fund contribution stays out. Then the 20 and 30 % rates, the net amount payable, payment on form F24 under tax code 1040 by the 16th of the month after payment, and the certificate. Two modules with case studies.Intermediate2 modules41 minFree course6 linked contents2 handouts2026 editionCompany directorChartered accountantManaging Italian severance pay (TFR) as an employer
PayPayrollTFR from the point of view of a small employer: the yearly accrual, equal to qualifying pay divided by 13.5, and the revaluation of the fund on 31 December at a fixed 1.5 % plus 75 % of the rise in the ISTAT index, which the course explains without putting a figure on it. Then the 17 % substitute tax on the revaluation alone, the historical or forecast advance, the balance, tax codes 1712 and 1713, and the advance an employee may request. Two modules with case studies.Intermediate2 modules43 minFree course2 linked contents2 handouts2026 editionCompany directorFinance directorLetting property under the cedolare secca
PropertyBuy-to-let21 % on the annual rent and 10 % for canone concordato leases in the listed municipalities, who may opt in and with which tenants, and what the election costs. Then the RLI form, the registered letter, revocation, short lets at 21 and 26 % with the two-flat limit from 2026, and the calendar of balance and advances with the F24 codes. Rules for 2026.Foundational2 modules39 minFree course8 linked contents2 handouts2026 editionIndividualPaying IMU on buildings in Italy
PropertyBuy-to-letWho pays IMU and on what value: the cadastral income uplifted by 5 % and multiplied by the category coefficient, the reductions of the base, months and shares. Then the statutory rates and the municipality's margins, the exempt main residence and the luxury home with its 200 € deduction, the State's share on group D, and the instalments of 16 June and 16 December.Intermediate2 modules40 minFree course2 linked contents2 handouts2026 editionIndividualCompany directorCorporate tax for an Italian SRL: IRES and IRAP
TaxCorporate income taxFrom accounting profit to business income, the ordinary 24 per cent IRES rate, the Redditi SC return and payment by F24. Then the reduced IRES rate for the period following 2024 and its five conditions, tested on figures. Finally IRAP: who pays it, on what base, and why this course gives no rate for it. 2026 rules.Intermediate2 modules42 minFree course2 linked contents2 handouts2026 editionCompany directorChartered accountantGetting paid on time in Italy: late-payment interest
BusinessBusiness steeringWhen a sum of money bears interest, how a debtor is put in default and which statutory rate applies in 2026. Then invoices between businesses under Legislative Decree 231/2002: payment terms, interest that runs without a reminder, the reference rate plus eight points, the flat 40 euros and the clauses that are void. Worked to the cent.Foundational2 modules44 minFree course3 linked contents2 handouts2026 editionCompany directorFinance directorIndividualThe Italian flat-rate scheme for a VAT number
TaxPersonal income taxWho can enter the regime forfettario — 85,000 euros of revenue and 20,000 euros of staff spending in the previous year, with no exclusion ground — and when you leave it, the following year or at once above 100,000 euros. Then the substitute tax at 15 % or at 5 % for new businesses, what the scheme spares you (VAT, withholding) and what is still owed. Two modules with case studies, 2026 rules.Foundational2 modules40 minFree course4 linked contents2 handouts2026 editionCompany directorIndividualItalian IRPEF: how it is computed and how it is paid
TaxPersonal income taxThe 2026 brackets — 23 % up to 28,000 euros, 33 % up to 50,000, 43 % above — applied slice by slice, and the employment tax credit with its three bands, its floors and its scaling to the period worked. Then payment: withholding on account, the balance, the advance at 100 % above 51.65 euros, in one instalment or two at 40 and 60 %, and form F24. Two modules with case studies, 2026 rules.Foundational2 modules41 minFree course8 linked contents2 handouts2026 editionIndividualCompany directorFixing a missed Italian tax payment: ravvedimento operoso
TaxPersonal income taxAnyone who skipped or delayed an Italian tax payment can fix it alone, before the Agenzia delle Entrate serves a notice. The course covers who can use ravvedimento and until when, the 12.5 and 25 per cent base penalties, the reduction fractions from one tenth to one eighth, interest at each year's statutory rate and payment with the F24 form, worked to the cent.Intermediate2 modules44 minFree course5 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantRegistering an Italian lease and paying registration tax
PropertyBuy-to-letEvery Italian lease must be registered within thirty days, whatever the rent. The course covers who registers and how, with the RLI form, the documents and stamp duty, the registration tax rates for each kind of property, the €67 minimum, the discount for paying the whole term up front, later years, extension and early termination, and what the cedolare secca removes. Worked to the cent.Intermediate2 modules44 minFree course7 linked contents2 handouts2026 editionIndividualCompany directorItalian withholding agent duties in a small business
PayPayrollWhen an Italian limited company or sole trader becomes a withholding agent (sostituto d'imposta), and why a flat-rate taxpayer mostly stays outside the role. Then the 2026 single certificate (CU): what it attests, the short and full versions, the 16 March, 30 April and 2 November deadlines, and its link with form 770. Finally the payment calendar: withholdings by the 16th of the following month, and the advance and balance of the 17 % substitute tax on severance pay (TFR). Two modules with case studies.Intermediate2 modules40 minFree course8 linked contents2 handouts2026 editionCompany directorFinance directorItalian sole trader, flat-rate regime or SRL?
BusinessLegal formThree entities, three ways of taxing the same profit: the flat-rate regime's 15 % or 5 % substitute tax, ordinary IRPEF in 23, 33 and 43 % bands, and the SRL's 24 % corporate tax (IRES), compared on equal taxable amounts and with their limits spelled out. Then registration, form AA9/12 within 30 days or the Comunicazione Unica to the business register, and the duties each choice brings. Two modules with case studies.Foundational2 modules38 minFree course5 linked contents2 handouts2026 editionIndividualCompany directorItalian IRPEF credits: dependants, pensions, self-employed
TaxPersonal income taxWho counts as a dependant — income up to 2,840.51 euros, 4,000 for children up to 24 — and how the credits for a spouse, for children aged 21 to 29 and for parents living with you are computed and scaled by month. Then the pension and self-employment credits, which cannot be combined, and the gross-tax ceiling above which a credit is simply lost. Two modules with case studies, 2026 rules.Intermediate2 modules45 minFree course7 linked contents2 handouts2026 editionIndividualCompany directorOpening an Italian VAT number as an individual
BusinessStarting a businessForm AA9/12, to be filed within 30 days of starting work — by certified email, in person, by registered post or online — and when the single business notice is needed instead; what you declare, and how to update or close the VAT number. Then how the flat-rate scheme is notified, monthly or quarterly VAT settlements, the December advance, the quarterly settlement report and electronic invoicing. Two modules with case studies, 2026 rules.Foundational2 modules41 minFree course8 linked contents2 handouts2026 editionIndividualCompany directorDomestic workers in Italy: what a household employer must do
PayHiringHiring a cleaner, nanny or live-in carer in Italy: notifying INPS by midnight on the day before work starts, paying contributions every quarter with a pagoPA notice, the thirteenth-month payment, holidays, notice periods and severance pay, and when the family voucher booklet is enough. Then the employer's tax side: deducting your own share of contributions up to €1,549.37 and the 19% credit for carers of a person who is not self-sufficient. Two modules with case studies, 2026 rules.Foundational2 modules43 minFree course4 linked contents2 handouts2026 editionIndividualNon-commercial bodies and associations in Italy: institutional activity, EAS notice and ENC return
TaxCorporate income taxHow Italian tax law reads an association: the main purpose that makes it a non-commercial body, which income counts and which stays out, membership fees versus specific charges, the Article 148 exception and the activities that are always commercial, the clauses the articles of association need and how the status is lost. Then the formalities: the EAS notice within 60 days, exemptions, late-filing relief, separate accounts, shared costs and the Redditi ENC return. Two modules with case studies, 2026 rules.Intermediate2 modules42 minFree course2 linked contents2 handouts2026 editionCompany directorChartered accountantStoring Italian e-invoices the compliant way
BusinessAccountingWho has to store an electronic invoice, why viewing it on the Revenue Agency portal is not enough, how long the file and its summary data stay available, and how to use the Agency's free storage service: signing up, recovering invoices already processed by the SdI, delegation, retrieval, withdrawal and export. Two modules with case studies, 2026 rules.Foundational2 modules39 minFree course1 linked content2 handouts2026 editionCompany directorChartered accountantThe Italian tax calendar: balances, advances and the year's deadlines
TaxPersonal income taxThe tax year of a freelancer or small business, month by month: monthly and quarterly VAT settlements, the March VAT balance with instalments or deferral, income tax balance and advances in June and November, reports and returns, deadlines falling on a weekend. Then the 2026 extension for ISA and flat-rate taxpayers, instalments, the F24 and how to build a personal tax calendar. Two modules with case studies, 2026 rules.Foundational2 modules39 minFree course6 linked contents2 handouts2026 editionCompany directorChartered accountantShort-term and holiday lets in Italy
PropertyBuy-to-letWhen a let of up to 30 days is a short let, which services turn it into a business, the choice between the cedolare and IRPEF and the taxable base with cleaning and utilities. Then the duties of platforms and agencies: the 21% withholding on account, tax code 1919, reporting data by 30 June, the tourist tax and the owner's balance. Rules for 2026.Intermediate2 modules46 minFree course5 linked contents2 handouts2026 editionIndividualSupplementary pensions and tax in Italy
PayRetirementWho funds a pension plan, the €5,300 deduction cap from 2026, reporting contributions not deducted, the first-job catch-up and the automatic enrolment of new hires from 1 July 2026. Then the withholding on benefits, from 15% down to 9% with seniority, the phased payout, RITA, advances and redemptions. Rules for 2026.Intermediate2 modules48 minFree course4 linked contents2 handouts2026 editionIndividualOffsetting tax credits in the Italian F24 form
TaxVATHorizontal offsetting of tax and social security credits in the F24 payment form: which debts a credit can pay, the annual cap of 2 million euros, the mandatory online channel and the zero-balance form. Then VAT credits above 5,000 euros, the tenth-day rule, the certificate of compliance, the blocks triggered by a closed VAT number, removal from VIES or overdue tax rolls, preventive checks and penalties. Two modules with case studies, 2026 rules.Intermediate2 modules38 minFree course3 linked contents2 handouts2026 editionCompany directorChartered accountantDividends or director's fees: paying the partner of an Italian SRL
BusinessLegal formThe two ways of rewarding a partner who runs an Italian limited company, and how each is taxed: the director's fee, deductible when paid and taxed under progressive income tax as income akin to employment, with tax withheld on account; and the dividend, paid out of profit after 24 % corporate tax and subject to a final 26 % withholding. Then a side-by-side comparison, bracket by bracket, and what social security contributions change. Two modules with case studies, 2026 rules.Intermediate2 modules37 minFree course4 linked contents2 handouts2026 editionCompany directorChartered accountantClosing an Italian VAT number and winding down the business
BusinessLegal formWhen a business has really ceased, which tool to use between forms AA9/12, AA7/10 and the single business notice, the thirty-day deadline and the filing channels, removing a sole trader from the Business Register and the annual chamber fee, and closure by the tax office. Then the final accounts: VAT on assets the owner keeps, the flat-rate scheme, the last VAT return, revenue and capital gains in the final year. Two modules with case studies, 2026 rules.Intermediate2 modules38 minFree course5 linked contents2 handouts2026 editionCompany directorIndividualMoving back to Italy under the impatriate workers regime
TaxPersonal income taxThe new regime in article 5 of Legislative Decree 209/2023 for people who move their tax residence to Italy from 2024: which income it covers, the four conditions, the three, six or seven tax years abroad, the five-year duration and the clawback if you leave within four years. Then the numbers: 50 % of the income taxed, 40 % with a minor child, the €600,000 annual cap and gross IRPEF on the 2026 brackets. Two modules with case studies.Intermediate2 modules39 minFree course2 linked contents2 handouts2026 editionIndividualCompany directorApproving and filing the accounts of an Italian SRL
BusinessAccountingWho must file accounts, the 120 or 180 days to approve them and what to do when the members' meeting comes late; the documents in the filing, the XBRL format and its taxonomies. Then filing with the business register within 30 days of the minutes: how to count, who signs, DIRE and Telemaco, fees and stamp duty, corrections and the late-filing penalty. Two modules with case studies, 2026 rules.Intermediate2 modules38 minFree course1 linked content2 handouts2026 editionCompany directorThe Italian business register, ComUnica and the annual chamber fee
BusinessStarting a businessWho must join the Registro delle imprese and how a Comunicazione Unica is filed: the tools, digital signatures now that the paper proxy is gone, protocol numbers, suspensions, changes and deregistration. Then the yearly duties: the PEC digital address of the business and its directors, the penalties, the diritto annuale owed to the chamber of commerce, its deadline and form F24. Two modules with case studies, 2026 rules.Foundational2 modules38 minFree course1 linked content2 handouts2026 editionCompany directorThe Redditi SC return of an Italian SRL: from accounts to taxable income, deadlines and payments on account
TaxCorporate income taxHow to read an SRL's tax return: sections RF, RN and RU, the adjustments that turn accounting profit into business income, alignment with accounting standards, error corrections and carried-forward losses. Then the calendar: filing by 2 November 2026, balance and first instalment at the end of June, second instalment in November, the 0.40% surcharge and the 2026 ISA extension. 2026 rules.Intermediate2 modules41 minFree course2 linked contents2 handouts2026 editionCompany directorChartered accountantItalian partnerships (SNC and SAS): tax transparency and the Redditi SP return
TaxPersonal income taxHow partnership income is taxed in Italy: allocation to partners whether or not it is received, profit shares, de facto partnerships and professional associations, the partner's IRPEF and the family business with its 49 per cent cap. Then losses, including beyond an SAS's share capital, the IRAP that stays with the partnership, the Redditi SP return and partners' IRPEF balance and advances. 2026 rules.Intermediate2 modules40 minFree course4 linked contents2 handouts2026 editionCompany directorChartered accountantAn Italian job and a VAT number at the same time
TaxPersonal income taxRunning a VAT-registered activity alongside employment: what tax law allows, the employment income limit and the employer-as-client exclusion in the flat-rate scheme, the 5 % rate and the continuation test, and how flat-rate income cuts the credit on your payslip. Then, outside the flat-rate scheme, how both incomes add up for IRPEF: marginal bracket, credits that cannot be combined, withholding that falls short, the Redditi return, balance and advances. Two modules with case studies, 2026 rules.Intermediate2 modules40 minFree course9 linked contents2 handouts2026 editionIndividualCompany directorOccasional work or an Italian VAT number
BusinessLegal formWhen self-employed work stays occasional and when it becomes habitual and calls for a VAT number: the test in the income tax code and the VAT decree, the 5,000-euro myth, the 20 % withholding, the tax credit for occasional work and form 730. Then the INPS exemption band, how the contribution is split with the client, the Gestione separata and the move to a VAT number. Two modules with case studies, 2026 rules.Foundational2 modules39 minFree course7 linked contents2 handouts2026 editionIndividualCompany directorRegular exporters and the VAT-free purchase ceiling
TaxVATWho can buy without VAT on the strength of their exports: the ten per cent test, how intra-EU sales count, the fixed and the rolling ceiling, the purchases that are excluded and what happens when a business is leased. Then the declaration of intent sent to the Revenue Agency, the receipt number on the invoice, the supplier's online check, the penalties and who pays them. Two modules with case studies, 2026 rules.Advanced2 modules40 minFree course5 linked contents2 handouts2026 editionCompany directorItalian VAT on cross-border trade: EU and non-EU
TaxVATWhen a sale to a business in another EU country is zero-rated and on which two conditions; how to invoice and record it, how to self-account on an EU supplier's invoice, and what changes for exports and for sales to consumers. Then services: where they are supplied, who pays the tax, which note goes on the invoice, the VIES database and the Intrastat returns. Two modules with case studies, 2026 rules.Intermediate2 modules44 minFree course5 linked contents2 handouts2026 editionCompany directorIndividualItalian credit notes and VAT adjustments: correcting an invoice and recovering unpaid VAT
TaxVATArticle 26 of Presidential Decree 633/1972 applied to everyday cases: compulsory upward adjustments, credit notes for returns, terminations and contractual discounts, the one-year limit on later agreements, what the customer must record and why the SdI rejects some notes. Then unpaid invoices: insolvency proceedings opened from 26 May 2021, fruitless enforcement, and dividends received after the note. Two modules with case studies, 2026 rules.Intermediate2 modules40 minFree course4 linked contents2 handouts2026 editionCompany directorChartered accountantItalian split payment and domestic reverse charge
TaxVATSplit payment on sales to public administrations, public economic bodies, foundations and companies at least 70 % publicly owned, the exclusion for fees subject to withholding, and the codes a public-sector e-invoice needs. Then the domestic reverse charge: construction, cleaning, installation work, buildings, the 31 December 2026 cut-off, the fifteen-day window for completing the invoice and the TD16 document. Two modules with case studies, 2026 rules.Intermediate2 modules45 minFree course4 linked contents2 handouts2026 editionCompany directorChartered accountantItalian electronic receipts: telematic till, web procedure and the POS link
TaxVATItalian businesses selling to consumers must record every sale electronically and send the daily totals to the Agenzia delle Entrate. The course covers who is caught and what is exempt, how to choose between a telematic till and the free web procedure, the twelve-day emergency window, the 2026 till-to-POS link, penalties starting at 70 per cent with a 300 euro floor, and extracting VAT from gross takings.Foundational2 modules47 minFree course4 linked contents2 handouts2026 editionCompany directorIndividualItalian tax penalties after the 2024 reform: principles, merging and settlement
TaxPersonal income taxHow an Italian administrative tax penalty is sized for breaches from 1 September 2024. The course covers legality and the more lenient law, proportionality, fault and grounds excluding penalties, the sizing criteria and repeat offending, the amounts for missing and understated returns, the single-penalty mechanism with its exclusions and ceiling, the notice of charge and settlement at one third.Intermediate2 modules45 minFree course4 linked contents2 handouts2026 editionCompany directorChartered accountantItalian friendly tax notices and payment demands: pay, spread or dispute
TaxPersonal income taxWhat to do when an irregularity notice from the Agenzia delle Entrate arrives: identify the check behind it, pay within sixty days with the penalty cut to one third or two thirds, spread the debt over up to twenty quarterly instalments without forfeiting them, ask for a correction and, if the notice goes unanswered, deal with the payment demand that follows.Intermediate2 modules45 minFree course3 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantPrior hearing, self-correction and ruling requests: taxpayer rights before the Italian tax agency
TaxPersonal income taxThe tools of Italy's Taxpayers' Rights Charter for anyone who receives an act or faces a doubt: the draft assessment and the sixty-day prior hearing, how the time bar moves, negotiated settlement and acceptance, mandatory and discretionary self-correction with their appeal deadlines, and ruling requests with their ninety-day reply period and tacit agreement.Intermediate2 modules43 minFree course2 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantDepreciation of business assets in Italy: the tax schedule
TaxCorporate income taxHow an Italian business depreciates an asset for tax: cost including directly attributable charges, the year the asset enters service, the ministerial rate cap halved in the first year, disposal and assets up to 516.46 euros. Then leasing with a minimum period of half the table period and twelve years for buildings, leased-out businesses, patents at 50%, trademarks and goodwill in eighteenths. Two modules with case studies, 2026 rules.Intermediate2 modules44 minFree course2 linked contents2 handouts2026 editionCompany directorChartered accountantTax losses in Italy: carrying them forward
TaxCorporate income taxHow an Italian business carries a tax loss forward: the cap at 80% of each year's income, full relief for losses from the first three years of a new activity, the reduction for exempt income, and the IRPEF rules for sole traders and partners in SNCs and SASs. Then the block on carry-forward after a change of majority and of business, the 40% vitality test and the net equity ceiling. Two modules with case studies, 2026 rules.Advanced2 modules44 minFree course3 linked contents2 handouts2026 editionCompany directorChartered accountantDeductible business costs in Italy: principles and limits
TaxCorporate income taxWhen a cost reduces Italian business income: accruals, certainty, booking in the profit and loss account, relevance, multi-year expenses, depreciation and assets up to 516.46 euros. Then the cost families with their own limit: entertainment within 1.5% of revenue, meals and hotels at 75%, phones at 80%, maintenance within 5% of depreciable assets, interest expense within 30% of ROL. Two modules with case studies, 2026 rules.Intermediate2 modules44 minFree course3 linked contents2 handouts2026 editionCompany directorChartered accountantCompany cars and business income in Italy
TaxCorporate income taxHow much of a car used for work is deductible in Italy: 20% for the owner's or professional's car within an 18,075.99 euro cost ceiling, rental up to 3,615.20 euros a year, and fuel only when paid by card. Then 70% for cars granted to employees and the benefit taxed on them, 80% and higher ceilings for commercial agents, and 100% for exclusive working vehicles. Two modules with case studies, 2026 rules.Intermediate2 modules42 minFree course3 linked contents2 handouts2026 editionCompany directorChartered accountantBuying a home in Italy: purchase taxes and the first-home relief
PropertyCapital gainsThe seller decides whether you pay 9% registration tax or 10% VAT; the cadastral-value option shrinks the base, the €1,000 floor props it up. Then the first-home relief: who qualifies, 2% registration tax or 4% VAT, moving your residence within 18 months, selling within five years and what losing the relief costs. Two modules with case studies, 2026 rules.Foundational2 modules41 minFree course2 linked contents2 handouts2026 editionIndividualCompany directorInheritance and gifts in Italy: taxes, the estate return and handing over a business
TaxGifts and inheritanceAllowances and rates for each heir, mortgage and cadastral taxes on property, who files the estate return within twelve months, when no return is needed, self-assessment and instalments. Then gifts made before a notary, the transfers the tax leaves out, and passing a business or company shares to children under a five-year commitment. Two modules with case studies, 2026 rules.Intermediate2 modules42 minFree course3 linked contents2 handouts2026 editionIndividualCompany directorItalian home renovation tax credits in 2026
TaxPersonal income taxWhat is left of Italy's home renovation incentives for spending in 2026: renovation, energy-efficiency and anti-seismic works at 36%, or 50% on the owner's main home, on up to 96,000 euros and over ten years; what changes in 2027 and why invoice discounts are no longer the norm. Then the furniture bonus at 50% on 5,000 euros, paying the right way, the records to keep and the ENEA filing. Two modules with case studies.Foundational2 modules38 minFree course5 linked contents2 handouts2026 editionIndividualChartered accountantDeclaring foreign assets in Italy: the RW schedule
TaxPersonal income taxItalian residents who hold property, bank accounts, securities or crypto-assets abroad report them in schedule RW of the Redditi return or schedule W of the 730. Who must file it, the exemption for accounts up to 15,000 euros and where it stops, converting foreign-currency values; then how IVIE and IVAFE are worked out, a main home abroad, credits for foreign taxes and paying the balance and advances. Two modules with case studies, 2026 rules.Intermediate2 modules41 minFree course5 linked contents2 handouts2026 editionIndividualChartered accountantCrypto-assets and Italian tax: gains, losses and reporting
TaxInvestment incomeWhich crypto transactions create taxable income in Italy, how the gain is computed and why, without proof of cost, you pay on the whole sale price. The 33% rate from 2026, 26% for euro tokens, the end of the 2,000 euro allowance. Then losses, the step-up at 1 January 2025, intermediaries and sections RT and RW. Two modules with case studies, 2026 rules.Intermediate2 modules39 minFree course1 linked content2 handouts2026 editionIndividualCompany directorTaxing financial income in Italy: interest, dividends and capital gains
TaxInvestment incomeWhy Italian interest and dividends are taxed at 26% on the gross amount and never offset by losses, how a capital gain is computed, the reduced 48.08% base on government bonds and the four-year loss carry-forward. Then the three regimes, self-reported, administered and managed, with section RT of the Redditi return. Two modules with case studies, 2026 rules.Intermediate2 modules40 minFree course2 linked contents2 handouts2026 editionIndividualCompany directorDeduction or tax credit: what an expense is really worth under Italian IRPEF
TaxPersonal income taxA deductible expense lowers the income the tax bands are applied to; a tax-credit expense lowers the gross tax. Why the same euro saves 23, 33 or 43 cents in one case and a fixed percentage in the other, what happens when there is not enough tax to absorb a credit, and how to read deductible charges, supplementary pension contributions and the cap on credits above 75,000 euros. Two modules with case studies, 2026 rules.Intermediate2 modules39 minFree course5 linked contents2 handouts2026 editionIndividualCompany directorFringe benefits and company welfare in Italy: what is not employment income
PayPayrollArticle 51 of the Italian income tax code, read from both the employer's and the employee's side: welfare services and payments left out of employment income, the rule that they must go to all staff or a category of staff, canteens and meal vouchers, benefit vouchers; then fringe benefits, how they are valued, the €1,000 or €2,000 threshold confirmed for 2026, company cars for mixed use, loans and housing. Two modules with case studies, 2026 rules.Intermediate2 modules39 minFree course5 linked contents2 handouts2026 editionCompany directorFinance directorIndividualReading an Italian payslip and the tax wedge cut
PayPayrollFrom gross to net, line by line: INPS contributions and the employer's right to recover the employee share, taxable pay, IRPEF withholding by bracket and the employment credit, local surcharges, fringe benefits and meal vouchers, year-end adjustment and the Certificazione Unica. Then the tax wedge cut: the tax-free sum below 20,000 euros, the extra credit up to 40,000 euros and the supplementary payment. Two modules with case studies, 2026 rules.Foundational2 modules40 minFree course7 linked contents2 handouts2026 editionIndividualCompany directorItaly's 19% tax credits: medical costs, mortgage, school and sport
TaxPersonal income taxHow the 19% credit against Italian income tax is worked out: the 129.11 euro threshold on medical costs, the caps on mortgage interest for your main home, schooling, children's sport, nursery fees and funeral costs, and spending for dependent family members. Then the traceable-payment rule and its exceptions, the phase-out above 120,000 euros of income and the overall cap above 75,000 euros. Two modules with case studies, 2026 rules.Foundational2 modules40 minFree course4 linked contents2 handouts2026 editionIndividualCompany directorReporting Italian VAT through the year
TaxVATWhat a small Italian business reports for VAT beyond its payments: the quarterly return of settlements and its VP lines, the December advance under the historical, forecast and analytical methods, the annual return and its exemptions, and the option for cash accounting, with its two-million threshold and three-year commitment. Two modules with case studies, 2026 rules.Intermediate2 modules44 minFree course6 linked contents2 handouts2026 editionCompany directorIndividualItalian municipal Irpef surcharge and IMU on farmland
TaxPersonal income taxA taxpayer's local taxes beyond IMU on buildings: the municipal surcharge on Irpef, with its 0.8 % cap, an exemption threshold that is not an allowance, the municipality of 1 January and the 30 % advance, and where the regional surcharge is published; then IMU on agricultural land, from the reddito dominicale to the four exemptions and the two instalments. Two modules with case studies, 2026 rules.Intermediate2 modules43 minFree course4 linked contents2 handouts2026 editionIndividualCompany directorDeclaring and paying Spanish VAT: from the chargeable event to modelo 303
TaxVATHow VAT works for a small business in Spain: the 21, 10 and 4 % rates of Ley 37/1992 and its 0 % rate reserved for goods donated to non-profit entities, the chargeable event, output and input VAT, global deduction and its time limits. Then the quarterly self-assessment on modelo 303, filed within the first twenty days of the following month or thirty days in January, and what to do with a VAT credit. Two modules with case studies.Foundational2 modules40 minFree course6 linked contents2 handouts2026 editionCompany directorE-invoicing and VERI*FACTU in Spain: what the rules require and from when
TaxVATTwo obligations that are often confused. VERI*FACTU sets the requirements for invoicing software under Real Decreto 1007/2023: chained records, QR code, modes, dates in force and the penalties of article 201 bis. Mandatory business-to-business e-invoicing under Ley 56/2007 and Real Decreto 238/2026: formats, the public solution, invoice statuses and the timetable set by Orden HAC/1028/2026. Two modules with case studies.Intermediate2 modules46 minFree course3 linked contents2 handouts2026 editionCompany directorInvoicing and declaring intra-EU VAT in Spain: supplies, acquisitions and the reverse charge
TaxVATHow sales and purchases between businesses in two Member States are taxed under Ley 37/1992: where goods and services are located, when an intra-EU supply is exempt under article 25, how an intra-EU acquisition is self-assessed and deducted, when the customer declares under the reverse charge, and what wording the invoice requires. Two modules with case studies.Intermediate2 modules40 minFree course5 linked contents2 handouts2026 editionCompany directorRegistering as self-employed in Spain: Tax Agency and Social Security
BusinessStarting a businessThe two registrations of a Spanish autónomo. With the Tax Agency, the modelo 036 census declaration before the activity starts, the 15 % and 7 % withholdings and the 20 % quarterly instalment on modelo 130. With the Social Security, registration in RETA, the compulsory covers, a contribution base chosen by earnings in the 2026 tables, rates adding up to 31.50 % and the reduced fee. Two modules with case studies.Foundational2 modules37 minFree course5 linked contents2 handouts2026 editionIndividualChoosing between self-employment and a limited company in Spain
BusinessLegal formAutónomo or SL: liability with all one's assets or limited to the contribution, a one-euro minimum capital with the 3,000 € rule, deed, registration and the yearly accounts cycle, and the director who stays in RETA. Then the same profit in personal income tax, with its state and regional scales, or in 2026 corporate tax at 19 and 21 %, the 15 % new company rate and what the comparison leaves out. Two modules with case studies.Foundational2 modules41 minFree course2 linked contents2 handouts2026 editionIndividualRunning payroll and withholding tax in Spain
PayPayrollWhat a Spanish employer does when paying an employee or a freelancer. The payslip from gross to net: the worker's 2026 contributions, the IRPF withholding procedure and a company car as a benefit in kind. Then severance when a contract ends or on dismissal and its exempt part, the 15 % or 7 % withholding on a professional's invoice, and paying in everything withheld with modelo 111: deadlines, boxes, nil returns. Two modules with case studies.Intermediate2 modules46 minFree course4 linked contents2 handouts2026 editionCompany directorSelling goods online to consumers in other EU countries
TaxVATWhere a parcel sent to a consumer in another Member State is taxed: the EU-wide €10,000 threshold and its conditions, then the Union scheme of the One Stop Shop — one registration at home, one quarterly return, one payment — and its edges: invoices, records, corrections, marketplaces and goods shipped from outside the EU. The mechanism common to France, Germany, Italy and Spain, with links to the French, German and Italian fiches that apply it. Three modules, free to read.Intermediate3 modules27 minFree course4 linked contents2 handouts2026 editionCompany directorHosting an intern
PayHiringA duration counted in hours rather than months, an allowance due from the first day once the threshold is crossed, a payment during absences that is not compulsory, and a probationary period that falls to zero on hiring. Three modules on a twelve-person practice and 588 internship hours. All three modules can be read in full for free; only the quizzes are sold.Foundational3 modules24 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantAllocating profit and reserves
BusinessAccountingA legal reserve that stops at 10 % of capital, a debit carry-forward that bars any distribution, a schedule describing last year's meeting rather than the next one, and shareholders' funds of tax origin that cannot be paid out. Three modules built on a €100,000 profit and a €200,000 revaluation. All the prose is free to read; only the quiz is sold.Intermediate3 modules25 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantLightening the cost of labour
PayPayrollA coefficient to four decimals that takes 6 462.72 € off contributions on a 26 400 € salary, an eleventh employee who moves the training contribution from 1 320 € to 2 400 €, and an association paying nothing at nine employees and 3 225.94 € at ten. Three costed modules. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules25 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantDepreciating fixed assets
BusinessAccountingThe accounting duty of a depreciation plan against tax deductibility conditioned on trade practice, the three reducing-balance coefficients, then the article 39 B floor whose breach forfeits the deduction for good. Three modules on a 90 000 € lorry. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules25 minModule 1 free to read1 linked content2 handouts2026 editionChartered accountantCompany directorAnalysing and valuing a business
BusinessBusiness steeringFrom self-financing capacity to peer ratios and valuation by multiples: what accounts reveal about a business once you stop looking at it in isolation. Three worked modules. Expert level of the management accounting series.Advanced3 modules52 minModule 1 free to read5 linked contents2 handouts2026 editionFinance directorChartered accountantApproving and filing annual accounts
BusinessAccountingThe six months to approve and the three documents submitted, the month to file at the registry — two online — and what goes in, then the option to file without publishing everything. Three modules on a joinery closing on 31 December. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules25 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantAttesting your standing and professional competence
BusinessStarting a businessA personal declaration needed from every director, with no form imposed but no statement missing, a professional competence obtained neither at the registry nor at the one-stop shop, and an inaccuracy penalised only where it was deliberate. Three modules built on a three-director company and a courier project. The prose of all three modules is free to read; only the quizzes are sold.Foundational3 modules25 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantStart-up relief, the unemployment lump sum and the flat tax levy
BusinessStarting a businessA relief no longer automatic since 2026 and lost in sixty days, an unemployment lump sum that closes the door on pension quarters, and a tax option that makes a household owing nothing pay. Three modules on a founder, 34 000 € of income and 18 400 € of remaining rights. All three modules are free to read; with no case study in this course, only the quiz is sold.Intermediate3 modules26 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorIndividualThe small-business VAT exemption
TaxVATThe two rows of ceilings by year assessed, the ban on deducting and the exact wording required on invoices, then leaving on the date of the overshoot or by an election that commits for two years. Three modules on a ceramics workshop. All the prose is free to read; the case study and quizzes are sold.Foundational3 modules26 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorIndividualComputing and declaring your value added
BusinessAccountingA value added for tax that is not the management figure, exhaustive lists that cannot be interpreted, a filing threshold far below the liability threshold, and an exemption that falls away from the second establishment. Three modules built on a €32,000 gap between two figures that are both right. All the prose is free to read; only the quizzes are sold.Advanced3 modules25 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorChartered accountantSelling shares in a French SARL
BusinessLegal formThe double majority for approval and the three months that count as consent, the writing then the two successive kinds of effect, and the 3 % duty after an allowance spread share by share. Three modules on a sale of 300 shares for 45 000 €. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules25 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantDeductible costs and the actual-costs regime
TaxPersonal income taxThe break-even point between the micro regime's flat-rate allowance and actual costs, an inventory of what the law lets you deduct, and how to apportion mixed-use expenses: three modules following Thomas, a consultant billing €92,000. All the prose is free to read; only the quizzes are sold.Intermediate3 modules25 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantChoosing between open-ended and fixed-term
PayHiringWhy the fixed-term contract is an exception that must be justified, the two trial-period ceilings not to be confused, and the end-of-contract indemnity many forget to budget for. Three modules following a production workshop. All the prose is free to read; only the quizzes are sold.Intermediate3 modules25 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantChoosing your company's legal form
BusinessLegal formWhat limited liability protects and where it stops, the 50 % threshold that flips a manager's social regime, and the two opposite default tax regimes of the single-member forms. Three modules, from one-euro capital to the sole member. All the prose is free to read; only the quizzes are sold.Foundational3 modules26 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorIndividualChoosing between a PEA and a securities account
TaxInvestment incomeOne plan per person and three ceilings, one of them overlooked; the five-year income tax exemption that never removes social levies; and the ten-year loss carry-forward the plan knows nothing of. Three modules costing the same 36 000 € gain in both wrappers. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules26 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualChartered accountantClosing your financial year
BusinessAccountingYear-end accounting work, module by module: depreciating an asset over its useful life, booking a provision that meets all four conditions, attaching each transaction to the right year. Three modules following the closing at TechBâtiment SAS. All the prose is free to read; only the quizzes are sold.Intermediate3 modules25 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantCounting your family quotient shares
TaxPersonal income taxA third child worth twice the second, a scale compared with the quotient and never with income, a cap that bounds the saving without removing the share, and a single parent who must check their box before ticking it. Three modules on one half share worth 3 448 € before the cap and 1 807 € after. Explanations and sources are free to read.Foundational3 modules27 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorCovering staff with health insurance
PayPayrollThe duty with no headcount threshold and half the funding on the employer, the minimum basket of care and its flat amounts, then free portability bounded by three cumulative limits. Three modules on a six-person firm. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules25 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantSetting up a property partnership under income or corporation tax
PropertyBuy-to-letA company that files without being taxed, an option for corporation tax that only turns irrevocable after the fifth financial year that follows, depreciation that lightens each year and is paid back on resale, and a VAT option that binds for nine years. Three modules on a unit let for 24 000 € and sold for 420 000 €. The text of all three modules is free to read; only the quiz is sold.Advanced3 modules25 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorChartered accountantCombining a job and a pension
PayRetirementA ceiling of 2 916,85 € gross a month that only applies without the full rate, a six-month wait with the former employer that costs both the pension and the new rights, a second pension capped at 2 403 € gross a year, and rules changing on 1 January 2027. Three modules to decide before going back to work. Explanations and sources are free to read.Intermediate3 modules26 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorReporting an accident at work
PayPayrollA forty-eight hour deadline running from knowledge rather than from the accident, a sheet to hand over at once so the worker never advances the costs, and ten clear days to contest on evidence without ever refusing to report. Three modules built on a Friday evening fall and two fifteen-day absences. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantFiling commercial profits under the simplified actual regime
TaxPersonal income taxA regime you join without asking as soon as two years exceed 203 100 €, cash-basis accounts corrected at 31 December, seven schedules of which a sole shopkeeper only fills in four, and a May date that the official fact sheet and the BOFiP write differently. Three modules on a delicatessen with 248 000 € of sales. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read8 linked contents2 handouts2026 editionCompany directorChartered accountantDeclaring your capital structure and subsidiaries
BusinessAccountingThe only schedule in the return that speaks of people, a 10 % direct ownership threshold leaving small holders in the counters alone, a box that triggers the subsidiaries sheet, and one schedule issued in three different return packs. Three modules built on a company of 10,000 shares and a 34 % link seen from both sides. All the prose is free to read; only the quizzes are sold.Intermediate3 modules26 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorChartered accountantReporting fees and rents paid
TaxCorporate income taxTwo annual statements often discovered through the fine: a 2 400 € threshold per provider whose quoted figure is the old one, a 50 % penalty erasable on two conditions, and a rents return that exists through one route only. Three modules on an agency, three providers and 180 m² of offices. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantFiling BNC profits under the controlled declaration
TaxPersonal income taxA threshold assessed over two years, an accounting method that only knows what was collected and paid, a return in two schedules from which a single figure emerges, and a calendar where lateness costs 10 % even before a formal notice. Three modules on a physiotherapist with 91 400 € of receipts. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorChartered accountantFiling and paying the payroll tax
TaxCorporate income taxA tax owed because you do not charge value added tax, a scale assessed employee by employee rather than on total payroll, an exemption then a tapering relief before the first euro falls due, and two forms people confuse. Three modules on 8 500 € levied on 200 000 € of wages. Explanations and sources are free to read.Intermediate3 modules27 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantFinance directorDeclaring a new hire
PayHiringThe rule of order in article L1221-10 and the eight-day window, the five particulars and six formalities the declaration discharges, then what its absence costs depending on whether the omission was inadvertent or intentional. Three modules on a bakery hiring its first employee. All the prose is free to read; the case study and quizzes are sold.Foundational3 modules26 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantFiling and paying French corporate income tax
TaxCorporate income taxFrom year-end closing to the last instalment: understand French corporate tax (25% standard rate, 15% SME reduced rate), file form 2065 with the tax bundle, then pay instalments (form 2571) and the balance (form 2572) without penalties. Foundational course with one worked example throughout.Foundational3 modules28 minModule 1 free to read9 linked contents2 handouts2026 editionCompany directorReporting business gains and losses on disposal
TaxCorporate income taxA two-year test that never decides the question on its own, a net gain that may be spread over three years by election and never as of right, and a long-term loss that expires after ten accounting years. Three modules built on a van sold for €11,000 and a shareholding sold at a loss. All the prose is free to read; only the quizzes are sold.Advanced3 modules24 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantDeclaring gains on crypto-assets
TaxInvestment incomeForty swaps with no tax at all, a 305 € threshold that tips everything over on the first euro past it, and a 9 000 € sale from a portfolio bought for 24 000 € producing a 1 800 € gain. Three modules and two costed disposals. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules25 minModule 1 free to read7 linked contents2 handouts2026 editionIndividualChartered accountantReporting provisions and receivables
TaxCorporate income taxFour cumulative conditions, any one of which can defeat a provision, an impairment assessed debt by debt and never at a flat rate, and a maturity schedule a banker reads before the balance sheet. Three modules built on an €18,400 unpaid invoice and two companies with identical payables. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantReporting French property income
TaxPersonal income taxFlat-rate scheme or actual costs priced over the three-year commitment, deductible works and property losses, then the 2044 through to the sale: three modules following Hélène's rented flat. All the prose is free to read; only the quizzes are sold.Intermediate3 modules26 minModule 1 free to read6 linked contents2 handouts2026 editionIndividualFiling French VAT without mistakes
TaxVATThe collected-vs-deductible mechanism, the CA3 return box by box, and VAT credit through to refund: three numbers-first modules with the Méline example followed throughout. All the prose is free to read; only the quizzes are sold.Foundational3 modules25 minModule 1 free to read7 linked contents3 handouts2026 editionCompany directorFiling VAT under the simplified regime
TaxVATTwo conditions rather than one, including a 15 000 € VAT threshold that turnover does not reveal; two instalments computed on the year before, adjustable beyond a 10 % difference; a single return in May, and two credit refunds with different minimums. Three modules on a plumber with 168 000 € of turnover. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantDeducting maintenance payments
TaxPersonal income taxOne child never opening two advantages at once, shared residence closing the deduction, a 6 855 € ceiling per adult child that doubles in two precise cases, and support to an elderly parent with no ceiling but strict evidence. Three modules on the symmetry between who pays and who declares. Explanations and sources are free to read.Foundational3 modules25 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorDeducting your professional expenses
TaxPersonal income taxThe 10 % allowance applied without being asked for and the threshold to beat, the mileage scale that is not progressive despite its three bands, and the 40 km rule beyond which you must explain yourself. Three modules on a 42 000 € salary. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules25 minModule 1 free to read4 linked contents2 handouts2026 editionIndividualChartered accountantDeducting VAT on your purchases
TaxVATThe four conditions of the right to deduct, only one of which shows on the invoice; the deduction coefficient as the product of three rounded-up coefficients; and the one that does not depend on you. Three modules on €12,000 of tax borne. All the prose is free to read; only the quizzes are sold.Advanced3 modules24 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantSettling your tax domicile
TaxPersonal income taxThe two regimes of article 4 A, the three alternative criteria of article 4 B of which one suffices, then what a non-resident still declares as French-source income. Three modules on an expatriation where the family stayed in France. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules26 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualCompany directorDomiciling your company
BusinessStarting a businessThe duty to evidence a right to occupy premises and the office fixed before the articles, the five-year window at the legal representative's home with its prior notice, then the provider's licence and the regulated content of the contract. Three modules on a company being set up. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules25 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualEmploying someone at home
PayHiringA scheme that files returns without ever becoming the employer, a minimum hourly rate that already carries paid leave, a two-euro deduction per hour that combines with nothing, and activity sub-ceilings applied ahead of the general one. Three modules on what an hour of cleaning really costs. Explanations and sources are free to read.Foundational3 modules27 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorSetting working time limits
PayPayrollThe thirty-five hours as a threshold rather than a ceiling, the three maxima that genuinely limit, then the 25 % and 50 % uplifts, the 220-hour quota and compulsory rest. Three modules on a workshop running 46 hours in a busy week. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules26 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantSaving for retirement with a PER
PayRetirementA deduction ceiling between 4 710 € and 37 680 € that four items eat into, a deduction that stops at 70 since 1 January 2026, a carry-forward extended to five years but with a three-year transitional regime, and seven doors to an early exit whose taxation depends on the ground. Three modules to pay in with full knowledge. Explanations and sources are free to read.Foundational3 modules25 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorDrawing up a compliant invoice
TaxVATTwo overlapping texts, a number sequence whose gap costs more than the fine, a down payment invoiced before delivery, and late-payment penalties that run with no formal notice. Three modules on a graphic designer, a 3 400 € invoice and a 12 000 € unpaid bill. All the prose is free to read; only the quizzes are sold.Foundational3 modules24 minModule 1 free to read11 linked contents2 handouts2026 editionCompany directorIndividualWorking as an artist-author
BusinessStarting a businessFive cumulative conditions, any one of which can shift the whole scheme, withholding at source that settles payment but never the return, and a default assessment increased by a quarter for those who forget it. Three modules built on an illustrator under two schemes and a €12,000 advance. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualMandatory electronic invoicing
TaxVATReceiving since 1 September 2026, issuing according to your size: the calendar, the four particulars added to the invoice, and the duty to go through an approved platform. Three modules following an 18-employee joinery firm. All the prose is free to read; only the quizzes are sold.Intermediate3 modules25 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantInvoicing intra-Community VAT
TaxVATA territoriality rule turning on the status of the customer, six derogating cases that move the place of taxation, a reverse-charge wording that is not a courtesy, and three monthly returns whose omission costs 750 € a month. Three modules to invoice an EU customer without mistaking the State. Explanations and sources are free to read.Advanced3 modules26 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantFacing your business's difficulties
BusinessLegal formRecognising insolvency from two precise figures, understanding what a single date separates between safeguard and reorganisation, and knowing what liquidation changes for the director. Three modules following a joinery with €180,000 of overdue debt. All the prose is free to read; only the quizzes are sold.Intermediate3 modules26 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorChartered accountantFinancing a property purchase
PropertyMortgage financingThe 35 % debt burden cap binding on the lender and the flexibility margin few borrowers know is earmarked, the usury ceiling that is computed rather than decided, and the "notary's fees" of which the notary keeps 16 %. Three modules on a 260 000 € purchase. All the prose is free to read; the case study and quizzes are sold.Foundational3 modules26 minModule 1 free to read5 linked contents2 handouts2026 editionIndividualFunding with a zero-interest loan
PropertyMortgage financingA 34 500 € ceiling that the household coefficient raises to 62 100 €, a deemed income equal to the purchase price divided by nine, and the same file opening 97 200 € in a flat against 48 600 € in a detached house. Three modules and one case costed end to end. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules25 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualChartered accountantFunding training in your business
TaxCorporate income taxInvisible levies leaving every month without appearing on any payslip, a director training tax credit abolished for courses after 2024 that brochures still promise, and funding lost for three days of delay. Three modules on 3 600 € paid without knowing it. Explanations and sources are free to read.Intermediate3 modules26 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantFunding innovation through the research tax credit
TaxCorporate income taxAn operating allowance that swells the base by 237 000 € with not a single invoice, a claim set off over three years unless repaid immediately, and five simultaneous conditions for young innovative company status. Three modules on a company with eight researchers. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules25 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantSetting the starting salary
PayHiringA minimum defined by the hour rather than the month, a sector grid that often outranks the statutory floor, three notions of net that must not be confused, and a tax rate the employer applies without knowing it. Three modules built on a €1,500 advertisement and two colleagues on the same gross. All the prose is free to read; only the quizzes are sold.Foundational3 modules24 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantManaging paid leave
PayPayrollTwo and a half working days a month up to thirty, the 1 May to 31 October window and the twelve-day continuity rule, then the one-tenth allowance for which maintained salary is only the floor. Three modules on a bakery and its employee. All the prose is free to read; the case studies and quizzes are sold.Foundational3 modules26 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantManaging your company's vehicles
TaxCorporate income taxTwo annual taxes where there used to be one, an employee's own car taxable beyond 15 000 reimbursed kilometres, depreciation capped by emissions, and a benefit in kind whose scale depends on the date the vehicle was made available. Three modules on a 38 000 € saloon and 22 000 reimbursed kilometres. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantRegistering your business
BusinessStarting a businessThe INPI single gateway in force since 1 January 2023, the six categories article L123-36 covers and the window from one month before to fifteen days after, then the documents, the registers and the numbers delivered. Three modules on opening a retail shop. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules26 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorIndividualTaxing your investment income
TaxInvestment incomeThe single flat-rate levy split into its two tiers — 12.8 % of income tax and 18.6 % of social levies —, the two reduced 17.2 % rates that survive, and the election for the progressive scale worth 833.76 € in the 11 % band. Three modules on 12 000 € of dividends. All the prose is free to read; the case study and quizzes are sold.Foundational3 modules26 minModule 1 free to read5 linked contents2 handouts2026 editionIndividualChartered accountantPaying for time off work
PayPayrollTwenty days off that pay only seventeen and leave 625.72 € net, a 104.02 € maternity maximum that can be rebuilt to the cent, and a hundred hours of short-time working costing 117 € or 720 € depending on pay. Three costed modules. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules25 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantInvesting in furnished letting
PropertyBuy-to-letFurnished letting is a commercial profit, not property income — a 50 % allowance but 18.6 % of social levies instead of 17.2 %, the depreciation only the real regime allows, and the fall from an advertised 4.875 % yield to 2.24 % received. Three modules on a 160 000 € studio. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules26 minModule 1 free to read8 linked contents2 handouts2026 editionIndividualChartered accountantProving your address and accommodation
TaxPersonal income taxA statement that binds whoever signs it and proves nothing by itself, a proof of address under a year old that stalls applications, three items none of which replaces the others, and a declarative position statement few people know how to obtain. Three modules on a file refused over a scanned signature. Explanations and sources are free to read.Foundational3 modules24 minModule 1 free to read5 linked contents2 handouts2026 editionIndividualCompany directorEvidencing tax and social compliance
TaxCorporate income taxA tax certificate a payment plan does not bar, a vigilance certificate to ask for again every six months or face joint liability, and an advance ruling whose silence counts as agreement in some cases only. Three modules on an 84 000 € contract, a subcontract and a tax credit question. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantStarting and running a French micro-enterprise
BusinessStarting a businessContributions by activity, the Urssaf declaration, the 2042-C-PRO, flat-rate withholding, thresholds and leaving the regime: three numbers-first modules with Sofiane, a micro-regime developer. All the prose is free to read; only the quizzes are sold.Foundational3 modules26 minModule 1 free to read6 linked contents2 handouts2026 editionIndividualClaiming your pension
PayRetirementThe statutory age that only reaches 64 from the 1969 cohort, the reduction that strikes twice — on the rate and on the pro-rating —, and the second tier worth a third of the income. Three modules on a 164-quarter career where eight missing quarters cost 189.15 € a month for life. All the prose is free to read; the case study and quizzes are sold.Foundational3 modules25 minModule 1 free to read4 linked contents2 handouts2026 editionIndividualChartered accountantReading a French payslip
PayPayrollThe anatomy of a payslip, the gross-to-net calculation rebuilt line by line, then how to check it and get it corrected: three worked modules following Léa on 2 600 € gross. Pilot course for the four-window structure. All the prose is free to read; the case studies and quizzes are sold.Foundational3 modules54 minModule 1 free to read7 linked contents2 handouts2026 editionIndividualCompany directorReading your accounts to steer the business
BusinessBusiness steeringThe income statement, the balance sheet and the intermediate management balances, read in the order they serve decisions. Three worked modules following Nadia's workshop and its €480,000 turnover. First course of the management accounting series.Foundational3 modules51 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorLetting an unfurnished home and revising the rent
PropertyBuy-to-letA free rent receipt whose refusal has become a criminal offence, an acknowledgement rather than a receipt where payment is partial, an annual revision lost if it is a year late, and service charges reconciled on a statement. Three modules built on a €720 rent and a €160 reconciliation. All the prose is free to read; only the quizzes are sold.Foundational3 modules24 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualSetting up telework
PayPayrollThree routes to setting it up and seven points an agreement or charter must set out, equipment and monitoring duties the allowance does not replace, and a 2026 scale moving from 22 € to 26,40 € a month for two weekly days as soon as a collective agreement exists. Three modules to frame telework without losing the exemption. Explanations and sources are free to read.Intermediate3 modules26 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualAmending your company's articles
BusinessLegal formEleven frequent amendments and two cases requiring none, majority rules turning on the corporate form and sometimes on 4 August 2005, four steps enclosed in two one-month deadlines, and a floor cost of 221,90 € that one grouped filing avoids paying twice. Three modules to change address, purpose or director without mistaking the procedure. Explanations and sources are free to read.Intermediate3 modules26 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantAppointing a statutory auditor
BusinessAccountingThe three thresholds and the two-out-of-three rule, what certification really attests — and what it does not —, then the six-year mandate against the three-year one. Three modules following a growing French company. All the prose is free to read; only the quizzes are sold.Intermediate3 modules26 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantOffering benefits to employees
PayPayrollAn 8 € contribution per meal voucher that respects the band and still has 149.60 € added back, a bicycle-plus-train combination of 1 050 € of which 150 € drop out, and the same car worth 3 600 € or 6 000 € depending on the day it was handed over. Three costed modules. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules25 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantSharing value with your employees
PayPayrollThe statutory formula that computes the pot in the director's place, the 3 000 € and 6 000 € bonus ceilings, and the four forfait social thresholds that line up with nothing else. Three modules on a sixty-employee company where the choice of scheme is worth 22 500 €. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules26 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantFrom accounting result to taxable result
TaxCorporate income taxWhy a company has two results and which one bears the tax, how the add-backs and deductions of schedule 2058-A are read, and the two-slice computation at 15 % then 25 %. Three modules on a year showing €120,000 of profit. All the prose is free to read; only the quizzes are sold.Intermediate3 modules25 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantPaying the property wealth tax
TaxPersonal income taxA threshold that triggers without setting the base, a scale whose first boundary sits 500 000 € lower, a tapering relief spreadsheets forget, and a household that is not the income tax one. Three modules on two partners who each thought they were out of scope. Explanations and sources are free to read.Advanced3 modules26 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantPaying the CFE and the CVAE
TaxCorporate income taxA property tax owed even with no premises, a minimum base that applies only where it exceeds the actual value, and a value-added rate computed by formula then rounded to the hundredth. Three modules on a 180 000 € company and a 4 M€ one. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules26 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantPaying property and residence taxes
PropertyBuy-to-letA theoretical rental value unrelated to the rent received, a halving allowance everyone forgets to apply, a single line recoverable from the tenant, and a second-home surcharge voted without the owner being told. Three modules on a 400 € gap between two identical flats. Explanations and sources are free to read.Intermediate3 modules26 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorPaying self-employed social contributions
BusinessLegal formTwo points of capital that flip an entire scheme, instalments computed on income a year old with a balancing charge that lands twice, and a majority director entitled to no payslip at all. Three modules built on two directors drawing €40,000 and a consultant who doubles their income. All the prose is free to read; only the quizzes are sold.Intermediate3 modules25 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorChartered accountantCapping your local business tax
TaxCorporate income taxRelief that never applies automatically, a rate that changes from year to year, a minimum charge that bounds the refund without appearing in the formula, and a deadline nothing reminds you of. Three modules on a theoretical 293,80 € brought back to 200 €. Explanations and sources are free to read.Advanced3 modules24 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantFinance directorSteering profitability and cash
BusinessBusiness steeringAt what level of turnover does the business start making money, why a profitable company runs short of cash, and how to see it coming six months ahead. Three worked modules on Nadia's workshop. Second course of the management accounting series.Intermediate3 modules51 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorPreparing an employee's retirement
PayRetirementTwo terminations separated only by who takes the initiative, a banded scale on one side and a per-year computation on the other, a capped exemption that flips in one step, and a 40 % employer charge that changes the trade-off. Three modules built on two employees leaving the same week after twenty-two years. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantProtecting your income when self-employed
PayPayrollWhat sick leave actually pays, why an independent professional's ceiling is three times a craftsman's, and how the retirement savings deduction is computed. Three modules following Camille, a self-employed graphic designer. All the prose is free to read; only the quizzes are sold.Intermediate3 modules26 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantPublishing your professional equality index
PayPayrollThe duty from fifty employees and the 1 March deadline, the four indicators and their weighting out of a hundred points, then what a score below seventy-five actually triggers. Three modules on a company of 120 employees. All the prose is free to read; only the quizzes are sold.Intermediate3 modules25 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantWithdrawing from your life insurance policy
TaxInvestment incomeThe two clocks that cross — eight years of seniority and 150 000 € of premiums across every policy —, the pro-rata that makes a 20 000 € withdrawal taxable on only 5 454 €, and the annual allowance that expires every year. Three modules on a 110 000 € policy. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules25 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualChartered accountantBuying back retirement quarters
PayRetirementTwelve quarters at most across all grounds, two options that do not produce the same pension — 14 029,41 € against 15 000 € on the same file —, a price driven by age and income, and a deduction from taxable income that changes the real cost. Three modules on a payment that improves the pension without ever bringing the departure date forward. Explanations and sources are free to read.Intermediate3 modules27 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorRecovering an unpaid invoice
BusinessBusiness steeringInterest running with no reminder and no formal notice, three forms of formal notice one of which sits in the contract, three court routes one at 33,47 € of registry fees, and a service deadline cut from six to three months on 1 September 2026. Three modules to go from chasing to enforcement without losing the title. Explanations and sources are free to read.Intermediate3 modules25 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantTaking on an apprentice
PayHiringA contract of employment of a particular kind and its reciprocal undertakings, the six-month to three-year term and the wage schedule as a percentage of the minimum wage, then the forty-five-day termination window that is not counted in calendar days. Three modules on a garage. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules26 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantCutting your tax with credits and reductions
TaxPersonal income taxWhat separates a credit, refunded even with no tax, from a reduction that evaporates; the childcare ceiling counted per child and applied before the rate; and the two gift rates with their 20 %-of-income limit. Three modules on a household obtaining 5 064 €. All the prose is free to read; the case study and quizzes are sold.Foundational3 modules26 minModule 1 free to read4 linked contents2 handouts2026 editionIndividualChartered accountantSettling an estate
TaxGifts and inheritanceThe net taxable estate and the 5 % furniture default nobody itemises, the 100 000 € allowance that attaches to each heir rather than to the estate, then the progressive scale people wrongly apply as a single rate. Three modules on a 450 000 € estate divided between two children. All the prose is free to read; the case study and quizzes are sold.Foundational3 modules29 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualChartered accountantHanding over end-of-contract documents
PayPayrollThree documents due whatever the reason for termination, collectible rather than deliverable, holiday pay computed as a tenth and never by dividing the monthly salary, and one attestation that alone carries a fine. Three modules built on a €2,840 settlement and eighteen untaken days. All the prose is free to read; only the quizzes are sold.Foundational3 modules24 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantFiling your French income tax return
TaxPersonal income taxFrom gross pay to net taxable income, the 2026 scale bracket by bracket, then form 2042 and the withholding rate: three worked modules following Nadia from payslip to balance. All the prose is free to read; only the quizzes are sold.Foundational3 modules26 minModule 1 free to read7 linked contents2 handouts2026 editionIndividualCompleting the full regime filing package
BusinessAccountingA threshold that moves a business without warning, a balance sheet split across two schedules whose balance is never forced, a profit and loss account cut in two of which only the first half gets read, and an accounting result that is not the base of the tax. Three modules on a trader crossing 945 000 €. Explanations and sources are free to read.Advanced3 modules26 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantFinance directorCompleting the fixed-asset and depreciation schedules
TaxCorporate income taxA schedule of movements rather than balances, a disposals column carrying gross value and never the sale price, three reducing-balance coefficients and a depreciation floor that cannot be caught up. Three modules built on a €48,000 press and a €1,200 gap to track down. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantRenegotiating or refinancing your mortgage
PropertyMortgage financingTwo routes that do not cost the same, an exit charge bounded by two cumulative ceilings of which the lower prevails, three situations that cancel it, and a gain measured in euros and never in rate points. Three modules built on €148,000 of capital outstanding and a €5,600 net gain. All the prose is free to read; only the quizzes are sold.Intermediate3 modules24 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualCarrying corporation tax losses
TaxCorporate income taxThe carry-forward with no time limit but capped at one million euros plus half the excess, the carry-back by election reaching only the preceding year, then what a change of activity wipes out. Three modules on a company losing 1 800 000 €. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules26 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantTaking over a business
BusinessStarting a businessFive particulars the deed must carry, including a ten-year schedule of charges, employee information whose notice period fell to one month on 27 July 2026, a scale of registration duties by bands — 7 810 € on a business at 250 000 € —, and a price that stays unavailable while creditors may object. Three modules to buy a business without unpleasant surprises. Explanations and sources are free to read.Advanced3 modules25 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualHiring your first employee in France
PayHiringReal employer cost before the offer, the formalities that cannot be fixed later, then the first payslip line by line: three worked modules following Yanis's workshop. All the prose is free to read; only the quizzes are sold.Foundational3 modules25 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorEnding an employment contract
PayHiringWhat really separates dismissal, mutually agreed termination and resignation, the two-slope severance scale giving 10 133 € rather than 9 600 €, and the benefit where the 57 % floor applies below 2 415 € of salary. Three modules on twelve years of service. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules26 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorIndividualPaying yourself as a French company director
BusinessLegal formEmployee-treated or self-employed, the remuneration-versus-dividends arbitrage priced layer by layer, then the formalities that make the decision hold: three advanced modules following Inès's company. All the prose is free to read; only the quizzes are sold.Advanced3 modules26 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorChartered accountantSigning a commercial lease
PropertyBuy-to-letFour conditions triggering a protective regime without being asked for, seven compulsory particulars and six annexes two of which depend on surface, two indices separated by the activity, and a security deposit capped at three months of rent since 28 May 2026. Three modules to sign, index and leave a commercial lease. Explanations and sources are free to read.Intermediate3 modules25 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualStructuring a group of companies
TaxCorporate income tax200 000 € of dividends costing 50 000 € of tax with no regime, 2 500 € under the parent-subsidiary regime and 500 € in a consolidated group; a 400 000 € merger deficit of which 340 000 € is not an expense. Three modules on a two-company group. All the prose is free to read; the case study and quizzes are sold.Advanced3 modules25 minModule 1 free to read4 linked contents2 handouts2026 editionFinance directorChartered accountantKeeping your accounting books
BusinessAccountingThe three duties of article L123-12, the four items every entry must state and the ten-year retention, then the move from the day book to the general ledger and the monthly consolidation of subsidiary books. Three modules on a joinery turning over 640 000 €. All the prose is free to read; the case study and quizzes are sold.Foundational3 modules26 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantTransferring wealth by gift during your lifetime
TaxGifts and inheritanceThe allowance that applies per donor-donee pair rather than per recipient, the fifteen-year clawback that makes a tax-free gift consume its allowance all the same, and the 31 865 € family gift that stacks on top before the age of eighty. Three costed modules following one family. All the prose is free to read; the case study and quizzes are sold.Intermediate3 modules26 minModule 1 free to read6 linked contents2 handouts2026 editionIndividualChartered accountantWorking through an umbrella company
BusinessLegal formThree parties but two contracts, the expertise and qualification conditions, the two maximum durations not to be confused, and what the financial guarantee really protects. Three modules following a consultant billing €700 a day. All the prose is free to read; only the quizzes are sold.Intermediate3 modules25 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualCompany directorDistance selling in the EU with the one-stop shop
TaxVATA threshold of 10 000 € aggregating sales of goods and some services, a one-stop shop replacing as many registrations as there are States — but committing you for every later sale —, and a second threshold of 10 000 € on purchases that a single number given away can trip. Three modules to sell across Europe without multiplying registrations. Explanations and sources are free to read.Intermediate3 modules26 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantSelling a property in France
PropertyCapital gainsExemptions, an acquisition base raised by two standard allowances, reliefs running on two clocks, then settlement at completion: three worked modules following Farid's sale. All the prose is free to read; only the quizzes are sold.Foundational3 modules26 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualUsing the German small business VAT rule
TaxVATThe two limits of § 19 UStG — 25,000 € for the preceding year, 100,000 € for the current one — and the Gesamtumsatz, computed on amounts received and leaving capital assets out. Then the price of the exemption: no input tax deduction, the invoice under § 34a UStDV, and a tax liability created by one wrong line. Two modules with case studies worked on the statute itself.Foundational2 modules39 minModule 1 free to read8 linked contents2 handouts2026 editionCompany directorIndividualComputing German corporation tax and trade tax
TaxCorporate income taxThe descending rate path of § 23 KStG down to 10 % from 2032, the solidarity surcharge with no threshold for corporations, and then the four steps of trade tax: trading income with the weighted add-backs of § 8 no. 1, rounding before allowance, a tax base figure of 3.5 % and the municipality's multiplier. Two modules with fully worked cases.Intermediate2 modules38 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorChartered accountantChoosing between a German GmbH and a UG
BusinessLegal formWhat § 13 (2) GmbHG actually limits, why § 7 (2) contains TWO payment thresholds rather than one, and which four departures § 5a prescribes for the UG — payment in full, no contributions in kind, a compulsory name addition and a reserve of one quarter. Then the crisis: half the share capital, imminent illiquidity, and the two deadlines of § 15a InsO.Foundational2 modules36 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorIndividualFiling the German VAT advance return
TaxVATThe advance return period follows from the previous year's tax, not from turnover: more than 9,000 € forces monthly filing, up to 2,000 € the tax office may exempt you — may, not must. Plus the founder exception that expires with the 2026 assessment period. The second module covers the two applications that change every future deadline: the permanent extension, which must be granted, and cash accounting with its three routes in. Two modules with case studies worked on the statute itself.Intermediate2 modules39 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorChartered accountantFiling and remitting German wage tax
PayPayrollThe filing period follows from the wage tax remitted in the previous year: above 5,000 € monthly, up to 1,080 € annually, the quarter in between — and for a new place of business the first FULL month counts, not the partial one. Plus the liability in section 42d and the correction cut-off in section 41c. The second module covers what lowers the amount: the premiums of section 3b, the difference between an exemption limit and an allowance in section 8, and the four flat rates of section 40a. Two modules with case studies worked on the statute itself.Intermediate2 modules40 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorChartered accountantGerman bookkeeping duty and the cash-basis income statement
BusinessAccountingSection 141 of the Fiscal Code covers commercial traders, farmers and foresters — never the liberal professions, whatever their size. The figures of 800,000 € and 80,000 € are joined by OR, and the duty starts not when they are exceeded but with the financial year after the tax office's notification. The second module covers the cash-basis income statement and the four places where it precisely does not follow payments, together with the three registers that must be kept continuously even without books. Two modules with case studies worked on the statute itself.Foundational2 modules39 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorChartered accountantClaiming German travel costs and a home workspace
TaxPersonal income taxEverything turns on the first place of work: it decides whether the one-way distance counts at 0.38 € per full kilometre or the distance driven counts as travel costs. Plus the ceiling of 4,500 € that car drivers never meet, and the lump sum of 1,230 € that is a threshold rather than a bonus. The second module covers work away from base: meal allowances of 28 € and 14 €, reductions of 20 and 40 percent always taken from the full daily rate, the second household, and the choice between the annual and the daily allowance. Two modules with case studies worked on the statute itself.Intermediate2 modules40 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantGerman notice periods, holiday and sick pay
PayHiringA notice period always consists of two statements: a length and an end date. The basic four weeks may expire on the fifteenth, the ladder in section 622(2) of the Civil Code only at month end — and that is where most calculations fail. Before all of it stands the written-form rule in section 623, which makes a dismissal by email simply void. The second module: 24 Werktage are four weeks, and twenty days on a five-day week, plus the waiting period, carry-over and the six weeks of sick pay with their two clocks. Two modules with case studies worked on the statute itself.Foundational2 modules38 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorIndividualComputing German inheritance and gift tax
TaxGifts and inheritanceOne statute for two events: tax class and allowance decide together, from 500,000 € for a spouse down to 20,000 € in classes II and III. Above them sits the ten-year rule in section 14, which aggregates earlier acquisitions at their EARLIER value — the real planning rule. The second module covers the tariff in section 19: a full-amount tariff in which the rate applies to the WHOLE acquisition, together with the hardship adjustment that cushions the jump at every value band. Two modules with case studies worked on the statute itself.Intermediate2 modules37 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantBuying, holding and selling German property
PropertyCapital gainsThe ten-year period in section 23 decides whether a disposal gain is taxable — and the depreciation taken during the letting years reduces the acquisition costs, so the gain comes out higher than the difference between the prices. Plus the owner-occupation exception in its two variants and the 1,000 € figure, which is a limit and not an allowance. The second module covers the two taxes that frame the sale: land transfer tax, whose rate the federal states set, and property tax built from value, measurement figure and municipal multiplier. Two modules with case studies worked on the statute itself.Intermediate2 modules38 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantTaxing German investment income
TaxInvestment incomeInvestment income has a tariff of its own: 25 % instead of progression. The price sits in section 20(9) — the saver's allowance of 1,000 € replaces actual related expenses, whose deduction is excluded. Plus the distribution of the joint 2,000 € between spouses and the exemption order, without which the bank withholds from the first euro. The second module covers the three loss pots, in which share losses stand alone, and the favourability test, which can only be applied for uniformly across all income. Two modules with case studies worked on the statute itself.Intermediate2 modules37 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantChildren and family in German income tax
TaxPersonal income taxChild benefit of 259 € a month or allowances of 3,414 € and 1,464 € per parent: the tax office tests on its own which is better, and adds the child benefit back when it does. Plus the age limits of 18, 21 and 25. The second module covers the single-parent relief of 4,260 €, the training allowance of 1,200 €, maintenance up to the basic allowance, 30 percent of school fees and 80 percent of childcare costs. Two modules, each with a fully worked case study.Intermediate2 modules43 minModule 1 free to read7 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantGerman maternity protection, parental leave and allowance
PayHiringFor six weeks before the birth the woman decides on her protection period herself; for eight weeks afterwards she no longer can — and a dismissal already fails if the pregnancy is notified within two weeks after it arrives. The first module sorts out the periods, the employment bans and the three payments: maternity benefit of up to 13 euros a day, the employer top-up and maternity protection pay. The second separates parental leave, a release from work with seven weeks' lead time, from parental allowance at 67 per cent between 300 and 1,800 euros, and ends with part-time work and care leave.Foundational2 modules48 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorIndividualObjections, deadlines and deferral with German tax offices
BusinessBusiness steeringThe objection period runs from notification, not from the date printed on the notice, and an objection does not stop the payment: that is what suspension of enforcement is for, with its interest. The second module covers the applications that buy time: filing extensions, deferral of payment, adjustment of advance payments, plus interest on back taxes. The third covers the binding ruling before an arrangement and the binding assurance after a tax audit. Three modules with case studies worked on the statute itself.Intermediate3 modules59 minModule 1 free to read10 linked contents2 handouts2026 editionCompany directorChartered accountantGerman depreciation and the investment deduction
BusinessAccountingStraight-line depreciation with the twelfths rule, declining-balance depreciation up to three times the straight-line rate and at most 30 percent for acquisitions between July 2025 and the end of 2027, fixed building rates of 2 to 3 percent. Plus the investment deduction of up to 50 percent before the purchase, with a profit limit and a ceiling of 200,000 € each and a three-year deadline, the 40 percent special depreciation and the 25 percent research allowance, which is paid out even in a loss year. Three modules with fully worked case studies.Intermediate3 modules62 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantGerman trade tax: add-backs, apportionment and credit
TaxCorporate income taxWhat comes after the basic computation: classifying the items of § 8 no. 1 GewStG correctly and seeing their effective weight, the other add-backs and their mirror-image deductions, the trade loss of § 10a, the apportionment of the tax base amount by payroll, the filing obligations and the credit against income tax under § 35 EStG. Two modules with fully worked cases.Advanced2 modules41 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorChartered accountantGerman health and care insurance: contributions, sick pay
PayPayroll14.6 per cent is in the statute, the additional contribution in the fund's articles, and the 3.4 per cent for long-term care has not applied since 2025: an ordinance set 3.6 per cent. The first module sorts out the rates, the childless surcharge, deductions from the second child, the split between business and employee and the 2026 thresholds. The second calculates sickness benefit at 70 per cent of gross and no more than 90 per cent of net, limits it to 78 weeks in three years and shows what the self-employed pay differently.Intermediate2 modules41 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorIndividualTaxation of pensions in Germany
PayRetirementA statutory pension starting in 2026 is 84 percent taxable, a private life annuity from age 67 only 17 percent, and every later pension increase counts in full, because the tax-free portion is frozen in euros. The second module covers civil-service pensions with a pension allowance of 12.8 percent, capped at 960 € plus a 288 € supplement, and the old-age relief amount of at most 608 €. The third covers Riester: 175 € basic allowance, 300 € per child, a 4 percent minimum own contribution and the 2,100 € special-expense deduction. Three modules, each with a fully worked case study.Intermediate3 modules60 minModule 1 free to read5 linked contents2 handouts2026 editionIndividualChartered accountantGerman annual VAT return, EC sales list and invoices
TaxVATThe annual return under § 18(3) UStG is due seven months after the year ends, or with a tax adviser by the end of February of the year after next, and the balancing payment falls due one month after receipt. Intra-EU supplies are only exempt if the recapitulative statement reaches the Federal Central Tax Office by the 25th day, monthly from 50,000 euros per quarter. Plus the ten mandatory invoice details and the small-amount invoice up to 250 euros. Three modules, each with a fully worked case study.Intermediate3 modules62 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantGerman construction withholding tax and exemption
BusinessBusiness steeringA business or public-law body that pays for construction work in Germany must withhold 15 percent of the consideration including VAT, unless a de minimis threshold applies or the contractor presents an exemption certificate. The first module explains who must withhold and how the thresholds are added up. The second shows how the contractor obtains the certificate and how the client checks it. The third walks through filing, payment, liability, crediting and refund.Intermediate3 modules60 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantForeign income and non-resident withholding in Germany
TaxCorporate income taxA German business that pays a foreign performer, licensor or supervisory board member withholds 15 percent, 30 percent for the board member, files quarterly with the Federal Central Tax Office and is liable for the deduction. Plus the net method, the treaty exemption and the 25 percent withholding a tax office can order. The second module covers the credit for foreign tax up to the ceiling of § 34c EStG and § 26 KStG, and the reporting of foreign holdings from 10 percent or 150,000 €. Two modules with fully worked case studies.Intermediate2 modules44 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantMargin scheme and input tax adjustment in German VAT
TaxVATA reseller taxes used goods under section 25a UStG on the margin only, at 19 percent already contained in the margin, with no VAT shown on the invoice and a global margin for items bought for up to 750 €. The second module covers the input tax adjustment under section 15a: five or ten years from first use, one fifth or one tenth per year, the 1,000 € and 6,000 € thresholds of section 44 UStDV, and a sale before the period ends. Two modules, each with a fully worked case study.Intermediate2 modules46 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantGerman partnerships: assessment, retained profit, option
BusinessLegal formHow the profit of an OHG, KG or GbR reaches its partners through the separate and uniform determination, when a sole trader must also file separately, and why an objection belongs against the determination notice. Plus the special rate of 28.25 percent on non-withdrawn profit with its 25 percent recapture, and the irrevocable option to be taxed as a corporation under § 1a KStG. Three modules, each with a fully worked case study.Advanced3 modules59 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantRegistering a new business with the German tax office
BusinessStarting a businessNotifying the trade office does not replace tax registration: within one month the tax office expects the tax registration questionnaire, filed electronically in the version for sole traders, partnerships or corporations. The second module covers what the questionnaire decides: tax number and identification numbers, the first income tax and trade tax advance payments, the VAT switches, plus reporting an electronic till under § 146a AO. Two modules with case studies worked on the statute itself.Foundational2 modules44 minModule 1 free to read7 linked contents2 handouts2026 editionIndividualCompany directorProfit distributions and the contribution account of a GmbH
TaxCorporate income taxHow money gets from a German GmbH or UG to its shareholders: the corporation tax and determination returns with their deadlines, the distribution resolution and its day of receipt, and the hidden profit distribution as a costly detour. Then the 25 % withholding tax with solidarity surcharge that the company deducts, reports and pays over on receipt, and the cases in which it refrains. Finally the tax contribution account with its order of use and certificate, the § 8b KStG exemption and the partial-income method. Three modules with case studies worked from the statute.Advanced3 modules60 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorChartered accountantCompany cars, gifts and staff events in Germany
PayPayrollThe company car at 1 percent of the gross list price per month, 0.03 percent per kilometre of commuting distance, a quarter or half of the list price for electric and hybrid vehicles, and the logbook as the alternative. Staff events with the 110 € allowance for up to two a year, the 25 percent flat-rate tax and the annual wage tax certificate. Gifts to business partners up to 50 €, business entertainment 70 percent deductible, and the 30 percent flat-rate tax under section 37b. Three modules, each with a fully worked case study.Intermediate3 modules61 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantDonations, trade work and allowances in German income tax
TaxPersonal income taxDonations up to 20 percent of total income, with a carry-forward, a bank statement instead of an official receipt up to 300 €, party donations first through a 50 percent tax reduction of up to 1,650 €, plus the instructor allowance of 3,300 € and the volunteer allowance of 960 €. The second module covers 20 percent of labour costs for household help and tradespeople up to 510, 4,000 and 1,200 €, the disability allowance from 384 to 2,840 € and the carer allowance. Two modules, each with a fully worked case study.Intermediate2 modules44 minModule 1 free to read6 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantGerman income tax tariff, losses and extraordinary income
TaxPersonal income taxHow the 2026 tariff works: five zones from the basic allowance of 12,348 € to the top rate of 45 percent, marginal and average rates, and income splitting. The second module covers loss carry-back of up to 1,000,000 € into two earlier years, carry-forward with its 70 percent limit and the § 39a wage tax allowance. The third covers the one-fifth rule for severance pay, the 45,000 € allowance on a business sale and the reduced rate of 56 percent of the average rate. Three modules, each with a fully worked case study.Intermediate3 modules62 minModule 1 free to read6 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantGerman unemployment, short-time work and insolvency pay
PayPayrollUnemployment benefit is paid after twelve insured months within 30 months, at 60 or 67 per cent of a flat-rate net pay and for six to 24 months — yet resigning without good cause costs a twelve-week suspension and at least a quarter of the duration. The second module walks through the notification, the one-third threshold and the net pay difference of short-time work allowance, and through insolvency pay for three months, capped at 8,450 euros gross. The third shows why these tax-free benefits still cost tax through the progression proviso and require a return above 410 euros.Intermediate3 modules66 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorIndividualGerman employment contracts, fixed terms and working time
PayHiringWhat an employer in Germany must get right when hiring. The Evidence Act requires fifteen minimum items within three deadlines, on paper or, under conditions, in text form, and fines any failure. A fixed term needs an objective reason or must stay within the limits of section 14 of the Part-Time and Fixed-Term Employment Act: duration, extensions, prior employment, new businesses and older employees; without written form before work starts it is invalid. Then the Working Hours Act: the daily limit and the average, breaks, rest periods, Sunday work and record keeping. Three modules with case studies worked on the statute itself.Intermediate3 modules65 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantLate payment, reminders and default interest in Germany
BusinessBusiness steeringWhether a customer is in default is not a matter of instinct but of section 286 of the German Civil Code: a reminder, a calendar date or the 30-day rule, with its caveat for consumers. The first module works out default interest above the base rate that changes every six months, the flat fee between businesses and the limits on payment terms. The second walks through the court dunning procedure up to the enforcement order and shows how a payment order suspends limitation. Two modules with case studies worked on the statute itself.Intermediate2 modules47 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorFinance directorMinijobs, midijobs and the German minimum wage
PayPayrollThe minimum wage is no longer in the Act but in the Fifth Adjustment Regulation: €13.90 an hour from 2026, €14.60 from 2027. The marginal-employment threshold derives from it — €603 in 2026, €633 from 2027 — together with the duty to record working time within seven days and fines of up to €500,000. The second module covers short-term employment, the employer's flat-rate contributions of 13 and 15 percent, the pension insurance opt-out and the transition zone up to €2,000. Two modules with case studies worked on the statute itself.Foundational2 modules46 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantGerman place of supply, reverse charge, EU acquisitions
TaxVATWhere a service is taxed is decided by § 3a UStG: for a business customer at the customer's seat, for a consumer in principle at the supplier's seat, with exceptions for land, events, restaurants and electronic services, including the 10,000 euro threshold. Who then owes the tax is governed by § 13b: foreign suppliers, construction work, building cleaning, scrap, mobile phones from 5,000 euros. Plus the intra-Community acquisition from the buyer's side and the 12,500 euro acquisition threshold. Three modules with case studies built on the statute.Intermediate3 modules61 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantRental income from letting property in Germany
PropertyBuy-to-letRental receipts minus expenses, with no flat-rate allowance: what counts as a receipt, when it is received and why a rent below 50 percent of the local rent costs deductions while one from 66 percent does not. The second module covers loan interest, depreciation, the 15 percent threshold for acquisition-related production costs and spreading larger repairs over two to five years. The third covers the 5 percent special depreciation for new rental flats, losses and VAT on a holiday flat. Three modules, each with a fully worked case study.Intermediate3 modules65 minModule 1 free to read5 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantCompany pensions in Germany from the employer's side
PayRetirementEmployees may convert up to 4 percent of the pension insurance contribution ceiling, 4,056 € a year in 2026, into a company pension, and the business adds 15 percent to the extent it saves social contributions. Plus the five funding vehicles and vesting at age 21 after three years of commitment. The second module covers tax exemption up to 8 percent, contribution exemption up to 4 percent and the 30 percent subsidy, capped at 288 €, for low earners. Two modules, each with a fully worked case study.Intermediate2 modules43 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantThe tax treatment of solar PV installations in Germany
TaxPersonal income taxIncome and self-consumption from small solar installations are tax-free under § 3 no. 72 EStG when the installation has up to 30 kWp per residential or commercial unit and no more than 100 kWp in total per taxpayer; in return, its costs cannot be deducted. The second module covers the zero VAT rate on supply, storage and installation under § 12(3) UStG, the operator's position as a small business, the trade tax exemption up to 30 kW and the path of larger installations. Two modules, each with a fully worked case study.Intermediate2 modules44 minModule 1 free to read10 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantGerman tax audits, limitation period and self-disclosure
BusinessBusiness steeringThe audit order is an administrative act, and anyone who ignores a qualified request for cooperation pays for every full day. The first module walks through the external audit from the order to the audit report. The second covers unannounced spot checks and calculates the assessment period with its start-up and expiry suspensions. The third separates the correction under § 153 AO from the voluntary disclosure, with its blocking grounds and the payment under § 398a AO. Three modules with case studies worked on the statute itself.Intermediate3 modules63 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantBogus self-employment and pension insurance in Germany
BusinessLegal formInstructions and integration are the two indicators of employment named in § 7 SGB IV. The first module walks through the status determination procedure, shows when an application within one month postpones the start of compulsory insurance, and puts a figure on a back-payment with a four-year limitation period and only three pay runs for recourse. The second covers self-employed people who are still compulsorily insured, the 2026 standard contribution of €735.63 and the artists' social levy of 4.9 percent.Intermediate2 modules43 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantAnnual accounts, disclosure and the E-Bilanz in Germany
BusinessAccountingCommercial law decides who prepares annual accounts; the size class decides how extensive they are: two of three criteria, on two reporting dates in a row. The second module covers the deadlines for preparation and approval, the statutory audit from the medium-sized company upwards and the E-Bilanz that every business drawing up a balance sheet transmits electronically to the tax office. The third covers disclosure in the company register, the micro company's deposit and the Federal Office of Justice's administrative fine with its reduced amounts. Three modules with case studies worked on the statute itself.Intermediate3 modules64 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantDismissal protection, social selection and severance
PayHiringGeneral protection against dismissal applies only after six months and only above the small-business threshold, which weights part-timers and distinguishes by hiring date. The first module sorts the three grounds for dismissal, the four criteria of social selection, the hearing of the works council and the specially protected groups. The second follows the dismissal further: a three-week deadline to sue, the risk of default wages, the severance of 0.5 monthly earnings per year under section 1a, dissolution by the court and the notification of collective redundancies.Intermediate2 modules45 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorGerman wage-tax classes and the factor procedure
PayPayrollThe six tax classes of § 38b EStG, what each changes in the wage-tax calculation, why a side job runs in class VI and which characteristics the employer retrieves through ELStAM. The second module covers the spouses' choice between IV/IV, III/V and IV with a factor: the factor Y : X to three decimals without rounding, a change effective from the following month with an application by 30 November, and the mandatory assessment under § 46(2) no. 3a. Two modules, each with a fully worked case study.Intermediate2 modules45 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantGerman VAT rates: the standard rate and the reduced rate
TaxVAT19 percent as the rule, 7 percent only for the supplies that § 12(2) UStG lists exhaustively: how Annex 2 is built and what it excludes among foods and drinks, books and e-books, passenger transport up to 50 kilometres, culture and accommodation. The second module covers food in restaurants at 7 percent since 1 January 2026, drinks still at 19 percent, hotel breakfast, the rate fixed by the day of supply even for prepayments, and the consequences of a wrong VAT amount on the invoice under § 14c UStG.Intermediate2 modules43 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantGerman statutory accident insurance for employers
PayPayrollEmployees are insured against accidents by law, and the business alone pays the contribution. The first module goes from the competent Berufsgenossenschaft and the notification within one week of the start to the contribution formula of pay, hazard class and contribution rate, and the wage statement due by 16 February. The second separates work and commuting accidents and covers the accident report once incapacity exceeds three days, the employer's liability privilege with recourse for gross negligence, and injury benefit at 80 per cent of regular pay.Intermediate2 modules46 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantHiring and paying apprentices in Germany
PayHiringThe vocational training contract under the BBiG: twelve minimum items in text form before the first day, a probation period of one to four months and registration with the chamber. Then the minimum allowance for apprenticeships starting in 2026 — €724 in the first, €854 in the second, €977 in the third and €1,014 in the fourth year — which is set by the year training began, release for vocational school and the €325 social security threshold. The third module covers the Youth Employment Protection Act for apprentices under 18 and the end of training: examination, continued work and notice. Three modules with case studies built on the statutory text.Foundational3 modules67 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantTax relief for energy-efficient renovation
TaxPersonal income taxOwners who renovate their own, owner-occupied home for energy efficiency reduce their income tax under § 35c EStG by 7, 7 and 6 percent of the costs over three years, capped at €40,000 per property. Module one covers the conditions: a building older than ten years, exclusive owner occupation, the eight groups of measures with the ESanMV minimum requirements, and the specialist firm. Module two covers the amounts, the energy consultant, certificate and bank transfer, the exclusions, and the choice between § 35c, § 35a and income-related expenses. Two modules, each with a case study.Intermediate2 modules41 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualChartered accountantGerman insolvency: grounds, proceedings, debt discharge
BusinessBusiness steeringIlliquidity, impending illiquidity and over-indebtedness are three different grounds for opening, and only two of them apply to a sole trader. The first module covers the application, interim measures, opening and the insolvency estate, including the release of a self-employed activity. The second separates standard from consumer insolvency and covers the settlement attempt, the three-year assignment period, the debtor's obligations and the claims that survive discharge. Two modules with case studies worked on the statute itself.Intermediate2 modules45 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantGerman home loans: withdrawal, early repayment, notice
PropertyMortgage financingWhat a consumer real estate loan is under German law, what the bank owes before signature and how it must assess creditworthiness. Then the 14-day withdrawal period, how its start can be delayed and its absolute end after twelve months and 14 days, and the seven-day reflection period before a notary. The second module covers early repayment with a legitimate interest, early repayment compensation with no percentage cap and its exclusions, the termination right after ten years and default interest of 2.5 percentage points above the base rate. Two modules with worked case studies.Intermediate2 modules45 minModule 1 free to read1 linked content2 handouts2026 editionIndividualCompany directorGerman landlord law: deposit, charges, rent rises, notice
PropertyBuy-to-letThe deposit is capped at three months' net rent, payable in instalments and to be invested separately; operating costs must be settled within twelve months, or any additional claim is lost. The second module covers the increase to the local comparative rent with its cap and consent period, the rent brake on re-letting, and graduated and index-linked rent. The third covers the modernisation surcharge with its per-square-metre cap, and termination with a legitimate interest and notice periods that grow with the tenancy. Three modules with case studies worked on the statute itself.Intermediate3 modules62 minModule 1 free to read5 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantCapital-forming payments and savings bonuses in Germany
PayPayrollCapital-forming payments are wages, fully taxable and subject to contributions, which the employer transfers with a flag to an institution. The support comes through the employee savings bonus: 20 percent on at most 400 € for fund savings plans and equity holdings, 9 percent on at most 470 € for building society saving, up to taxable income of 40,000 € or 80,000 €. Plus the seven-year lock-up period with its harmless exceptions and the housing construction premium of 10 percent on at most 700 €. Three modules, each with a fully worked case study.Intermediate3 modules61 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantTaxing crypto assets in Germany
TaxInvestment incomeThe Income Tax Act never mentions crypto assets: it was the Federal Fiscal Court that decided Bitcoin and other currency tokens fall under section 23 and that every swap is a disposal. The course separates statute, case law and administrative view — the one-year period and its extension, the order-of-use rule the statute sets only for foreign currencies, the 1,000 € exemption limit and the separate loss pot. The second module covers income from services under section 22 no. 3 with its 256 € limit, and the reporting duties of providers under the KStTG from calendar year 2026. Two modules with case studies worked on the statute itself.Intermediate2 modules40 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantTax groups in Germany: corporation tax, trade tax and VAT
TaxCorporate income taxWhen a subsidiary GmbH's income is attributed to its parent: a majority of voting rights from the start of the financial year, a profit and loss transfer agreement referring to § 302 AktG, a five-year term actually performed, and what an early termination costs. Plus the special rules of §§ 15 and 16 KStG, the trade tax group that follows it, and the VAT group that arises without any contract. Three modules with fully worked cases.Advanced3 modules59 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorChartered accountantTurning a German sole proprietorship into a GmbH
BusinessLegal formHive-down under § 152 UmwG or formation by contribution in kind with a Sachgründungsbericht: who may take which route, what an overvalued contribution costs and how long the former owner stays liable for old debts. Then the contribution under § 20 UmwStG: the book-value application and its deadline, the limits of 25 % or 500,000 € on other consideration, backdating by up to eight months and the seven-year lock-up period during which the Einbringungsgewinn I shrinks by one seventh a year. Two modules with fully worked case studies.Advanced2 modules47 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantGerman intestacy, compulsory portion and wills
TaxGifts and inheritanceWho inherits without a will is settled by the German Civil Code through orders, lines of descent and the marital property regime, and for a business that often ends in a community of heirs. The first module covers statutory succession with the extra quarter of the community of accrued gains, the forms of a will and how a Berlin will binds the survivor. The second calculates the compulsory portion and the supplement for gifts with its yearly reduction, sets the limitation and disclaimer deadlines and shows when a notarial will replaces the certificate of inheritance. Two modules with case studies worked on the statute itself.Intermediate2 modules50 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorIndividualGerman start-up grants and unemployment cover for founders
BusinessStarting a businessAnyone who starts a business out of unemployment can receive from the employment agency their unemployment benefit plus 300 euros for six months, then 300 euros for nine more months — provided at least 150 days of entitlement remain at the start and a competent body certifies the business is viable. The second module shows how the job centre sets the integration allowance for at most 24 months and subsidises equipment up to 5,000 euros. The third explains voluntary unemployment insurance on application, with its three-month deadline, and why both forms of support are tax-free without the progression proviso.Intermediate3 modules66 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorGerman wage garnishment: the employer as garnishee
PayPayrollThe garnishment takes effect when the order is served on the employer, and from that day two duties run side by side: the garnishee statement within two weeks, whose omission makes the employer liable for damages, and the payment of the garnishable amount. The first module sorts out the order, the preliminary garnishment and the ranking of several creditors by date of service. The second works from net pay under section 850e with the exemption limits in force since 1 July 2026 — a basic amount of 1,587.40 € — and shows how much further maintenance creditors can reach under section 850d.Intermediate2 modules41 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantGerman Crafts Code and the master craftsman requirement
BusinessStarting a businessAnyone who wants to run one of the 53 crafts in Annex A must be entered on the Handwerksrolle before starting; for the trades in Annex B a notification to the chamber of crafts is enough. The first module shows when activities are essential and the routes onto the register: master examination, equivalent qualifications, the practice authorisation for journeymen with six years of experience, four of them in a senior position, and the exceptional authorisation. The second covers the operations manager, notifications under sections 16 and 18, fines of up to €10,000 under the Crafts Code and up to €50,000 under the Act to Combat Undeclared Work, and chamber membership with the contribution exemption for founders. Two modules with case studies based on the statute.Intermediate2 modules48 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorIndividualNon-profit status and taxing associations in Germany
BusinessLegal formWhen an association is tax-privileged: public-benefit, charitable and church purposes, selflessness, exclusivity and directness, the timely use of funds with the exemption up to €100,000 of annual receipts, reserves, model statutes and the determination under section 60a of the Fiscal Code. The second module covers the four spheres, the purpose-related operation with the €50,000 limit for sports events, the €50,000 taxation threshold for business operations, corporation and trade tax above it and the reduced VAT rate. Two modules, each with a worked case study.Intermediate2 modules42 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantPersonal liability of a GmbH managing director
BusinessLegal formThe managing director owes the GmbH the care of a prudent businessman and is liable to it for distributions out of the capital that must be preserved and for payments made once the company is insolvent. The second module covers liability towards third parties: for the company's taxes under sections 34 and 69 of the Fiscal Code, for wage tax withheld, by way of a liability notice, and the duty, backed by criminal law, to pay over employees' social security contributions. Two modules with case studies worked on the statute itself.Advanced2 modules44 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantGerman e-invoicing: format, obligation, transition, storage
TaxVATSince 2025 German VAT law provides for the structured e-invoice under § 14 UStG between domestic traders; a plain PDF is an other invoice. The course shows when it is mandatory and where paper is still enough, for instance up to 250 euros, for small businesses or private customers, how the transition years under § 27(38) UStG run until the end of 2027, why everyone must already be able to receive, and why the file must be kept in its original form for eight years. Three modules, each with a fully worked case study.Intermediate3 modules58 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantWorks council and co-determination
PayHiringA works council can be elected once there are five permanent employees entitled to vote, and the employer may neither prevent nor influence the election. The first module shows who counts, how large the works council becomes, how the simplified election works and which release from work, training and material costs the business bears. The second sets out co-determination in social matters under section 87 BetrVG, consent to hiring and transfers, the reconciliation of interests and social plan in operational changes, and how the conciliation committee works.Intermediate2 modules50 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorExtraordinary burdens in German income tax
TaxPersonal income taxMedical costs, care, lawsuits: section 33 EStG allows unavoidable private expenses to be deducted, but only above the reasonable burden of 1 to 7 percent of total income, with brackets at 15,340 € and 51,130 €. The first module covers the conditions, the exclusions and the table; the second the evidence under section 64 EStDV, the priority of sections 33a and 33b and the narrow exception for litigation costs. Two modules, each with a fully worked case study.Intermediate2 modules41 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantGerman social security reports and contribution statements
PayPayrollWhich events an employer must report to the collecting agency, and by when: registration and deregistration within six weeks, an interruption within two weeks, the annual report by 15 February — and in eleven sectors the immediate report no later than the first working day. The second module covers the money: contributions due on the third-last banking day, the contribution statement two working days earlier, payroll records, the pension insurance audit and the fines in section 111 of Social Code Book IV. Two modules with case studies worked on the statute itself.Intermediate2 modules44 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantDeducting insurance and pension costs in German income tax
TaxPersonal income taxStatutory pension, professional pension fund and Basisrente contributions count up to 30,826 € in 2026: the maximum contribution to the miners' pension insurance, deductible at 100 percent since 2023. The employer share is added and then taken back out, and civil servants get a reduced frame. The second module covers basic health and care contributions with their 4 percent deduction, the 1,900 and 2,800 € limits, and why liability and accident insurance usually count for nothing.Intermediate2 modules45 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantTax-free employer benefits in Germany
PayPayrollTransit pass, nursery allowance, health promotion up to 600 € a year, company bike, charging power, work phone and reimbursed expenses: what § 3 EStG exempts and on which conditions. The transit pass cuts the commuting allowance of 0.38 € per kilometre; flat-rate taxation at 25 percent avoids that. Company bike and charging power expire at the end of 2030. Plus the payroll account and contribution exemption under the SvEV. Two modules, each with a fully worked case study.Intermediate2 modules42 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantStructuring employee share ownership for tax in Germany
PayPayrollA share in the employer is, at first, wages. Up to 2,000 € a year stay tax-free under § 3 no. 39 of the Income Tax Act if the offer is open to everyone with at least one year of service; the share is valued at fair market value. The second module covers the § 19a deferral for young companies up to 20 years old: tax only on sale, departure or after 15 years, the employer's liability declaration and the calculation when the value has fallen. Two modules, each with a fully worked case study.Intermediate2 modules47 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantIndividualDeducting education and training costs in Germany
TaxPersonal income taxFurther training, a second degree and retraining as income-related or business expenses, the threshold of a completed first training with its minimum length of 12 months, and why a second degree can create a loss carry-forward. The second module covers the special-expense deduction of up to 6,000 € for a first training, including accommodation away from home, and tax-free training paid by the employer under § 3 No. 19 EStG. Two modules, each with a fully worked case study.Intermediate2 modules42 minModule 1 free to read5 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantTemporary agency work for lenders and hirers
PayHiringAnyone who lends employees to other businesses or uses agency workers is operating under the Temporary Agency Work Act. The first module explains when agency work applies, who needs a licence and which exceptions small businesses can use, how the lending contract must be labelled and how the 18-month maximum period is counted. The second covers equal pay and its limits under collective agreements, the hirer's own duties, the deemed employment relationship when lending is void, liability for contributions and wage tax, and the fines.Intermediate2 modules47 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorGerman import VAT and customs for non-EU goods
TaxVATA business that brings goods from outside the European Union into Germany pays import VAT at the border: the taxable event under § 1(1) no. 4 UStG, the base built on the customs value plus duty and transport under § 11, collection by customs under § 21. Customs duty in outline, the end of the 150 euro duty exemption on 1 July 2026 and the special rules for small consignments. The second module covers the input tax deduction under § 15(1) sentence 1 no. 2, payment deferment, correction and line 40 of the VAT return. Two modules with case studies built on the statute.Intermediate2 modules40 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantSelling shares in German corporations
TaxInvestment incomeAnyone who held at least 1 % of a GmbH or AG at any point in the last five years sells not under the flat withholding tax but under section 17 EStG. The first module draws the dividing line, including for gifted shares and hidden contributions. The second computes the gain: price minus costs minus acquisition costs, 60 % of it taxable, then the pro-rata allowance of 9,060 € that tapers from 36,100 €. Plus the limits on losses. Two modules with fully worked case studies.Intermediate2 modules40 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantGerman condominiums: service charge, reserve, meeting
PropertyBuy-to-letWhat belongs to separate ownership and what is common, why the community itself concludes contracts, and how costs are split by co-ownership share. The business plan, the monthly Hausgeld, the annual statement with its top-up payment, the asset report and the maintenance reserve, plus the priority of unpaid charges in a forced sale and what a tenant can be asked to bear. The second module covers convening the meeting, majority per head, challenge deadlines, structural alterations and who pays for them, and appointing and removing the manager. Two modules with case studies worked on the statute itself.Intermediate2 modules44 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantLiberal profession or trade business in Germany
BusinessStarting a businessFour features make an activity a trade business, and three routes lead into a liberal profession: type of activity, listed profession, similar profession. Plus the rule on qualified employees and other self-employed work. The second module covers contagion in partnerships, commercial stamping and the consequences of the classification: trade tax with an allowance of 24,500 € and a base rate of 3.5 %, a reduction of four times the base amount, bookkeeping, notification and the chamber of commerce. Two modules, each with a fully worked case study.Intermediate2 modules41 minModule 1 free to read6 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantStocktaking, valuation and provisions in German accounts
BusinessAccountingThe year-end work of a German business that draws up a balance sheet, read from the statute: the first module covers the stocktaking under §§ 240 and 241 HGB, with fixed values, sampling, perpetual and advanced or deferred counts, and the cost-flow assumptions. The second covers the valuation principles, acquisition and production cost, the lower-of-cost-or-market rule and the tax going-concern value. The third covers provisions and prepaid or deferred items, with discounting under commercial and tax law. Three modules with case studies.Advanced3 modules68 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantWhen German VAT arises: advances, corrections, vouchers
TaxVATUnder accrual taxation, German VAT arises at the end of the pre-return period of the supply, whenever invoice and payment come. Advance payments are taxed in the period in which the money arrives, partial supplies stage by stage, and the final invoice deducts the advance payments with their tax. The second module covers the correction under section 17 UStG for cash discounts, bad debts and cancelled advance payments, plus single-purpose and multi-purpose vouchers: one is taxed on sale, the other only on redemption. Two modules, each with a fully worked case study.Intermediate2 modules42 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantGerman workplace safety: risk assessment, company doctor
PayHiringThe German Occupational Safety and Health Act applies from the first employee, and a documented risk assessment has no small-business exemption. The first module covers the basic duties, the eight principles, the six sources of hazard including psychological strain, and instruction before work starts. The second deals with first aid and emergencies, appointing a company doctor and an occupational safety specialist, the committee above 20 employees, occupational health checks and fines of up to 30,000 euros.Foundational2 modules46 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorReal splitting and maintenance paid to a former spouse
TaxPersonal income taxMaintenance paid to a divorced or permanently separated spouse is deductible as a special expense up to 13,805 € a year, raised by any health and long-term care contributions the payer takes over — with a yearly application, consent that lasts until revoked, and the recipient's tax identification number. The second module covers taxation at the recipient under § 22 no. 1a with the 102 € lump sum, compensating the recipient's extra tax as a civil-law matter, the route via § 33a and payments under the pension equalisation. Two modules, each with a fully worked case study.Intermediate2 modules42 minModule 1 free to read4 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantFounding a German cooperative (eG)
BusinessLegal formA registered cooperative promotes its members instead of paying a return on capital: three founders are enough and no minimum capital is required, but there is no registration without an auditing association. The first module covers the statutes, the business share, the payment of at least one tenth and the duty to make additional contributions up to the liability sum. The second covers the management and supervisory boards with the relief for up to 20 members, the general meeting, the mandatory audit, annual above a balance sheet total of 2 million euros, and the cooperative refund under § 22 KStG.Intermediate2 modules45 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorFinance directorChartered accountantEmploying severely disabled people in Germany: the levy
PayHiringFrom 20 workplaces on, 5 per cent must be filled by severely disabled people; for each unfilled mandatory place a monthly levy of between 155 and 815 euros has applied since 2025, paid to the Integrationsamt by 31 March. The first module counts workplaces and credits and works through the levy. The second sets out the duties inside the business: checking every vacancy, disability-appropriate employment, the disabled employees' representative and five days of additional leave.Intermediate2 modules44 minModule 1 free to read1 linked content2 handouts2026 editionCompany directorChartered accountantGerman official values for employer meals and lodging
PayPayrollFree meals and accommodation under § 2 SvEV: 345 € a month for full board, 285 € for accommodation, reductions for shared rooms and apprentices, daily values of one thirtieth and employee contributions. Plus company flats and the two-thirds rule, canteen meals with 25 percent flat-rate tax and meals on business trips. Two modules, each with a fully worked case study.Intermediate2 modules42 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantUsufruct and lifetime transfer of property in Germany
TaxGifts and inheritanceHanding the house to the children during your lifetime while keeping the rent: the German usufruct (Nießbrauch) separates ownership from the right to the income. The first module covers civil law: powers, the cost split under sections 1041 and 1047 BGB, registration in the land register, extinction on death and the ten-year periods of a lifetime transfer. The second covers tax: the capitalised usufruct under sections 14 to 16 BewG reduces the gift, an early death can change that retroactively, and the rental income stays with the usufructuary.Intermediate2 modules43 minModule 1 free to read3 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantFree transfers of value and private use in German VAT
TaxVATWhoever withdraws stock, gives gifts or uses business assets privately owes VAT without any payment — but only if input tax was deducted first. The first module covers § 3(1b) UStG, the €50 limit for business gifts and the purchase price at the time of withdrawal. The second covers private use under § 3(9a), spreading acquisition costs of €500 or more over five years, free services and the minimum taxable amount on staff sales. Two modules, each with a fully worked case study.Intermediate2 modules45 minModule 1 free to read7 linked contents2 handouts2026 editionCompany directorChartered accountantLong-term working-time accounts (Wertguthaben)
PayPayrollA flexitime account keeps a leave insured for at most three months; a Wertguthaben agreed in writing can go further, as long as pay does not deviate unreasonably from the last twelve months. The first module checks the five features of SGB IV s. 7b, the permitted uses and contributions when pay falls due. The second covers keeping the credit in euros, at most 20 percent in shares, insolvency protection above €3,955 in 2026, transfer to the pension insurance above €23,730 and the disruptive event.Intermediate2 modules46 minModule 1 free to read6 linked contents2 handouts2026 editionCompany directorChartered accountantIndividualDissolving and liquidating a German GmbH or UG
BusinessLegal formA solvent GmbH does not end with the resolution: dissolution opens the winding-up, and deletion only follows after the blocking year. The first module covers the grounds for dissolution and the majority, the liquidators, the filing, the call to creditors and the opening balance sheet. The second covers the blocking year and liability for premature distribution, deletion and safekeeping of the books, the liquidation gain under § 11 KStG and how the shareholder's liquidation proceeds are classified. Two modules with case studies worked on the statute itself.Intermediate2 modules44 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantVAT-exempt turnover: healthcare professions and education
TaxVATMedical treatment by doctors, dentists, naturopaths, physiotherapists and midwives is exempt under § 4 No. 14 of the German VAT Act, but only where the service has a therapeutic purpose. Teaching is exempt under § 4 No. 21 where the institution is approved or certified by the Land authority. The second module covers the price: no input tax deduction, apportionment for mixed activities, and why exempt turnover does not count towards the €25,000 and €100,000 thresholds of the small business scheme. Two modules with case studies.Intermediate2 modules41 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantGerman references, employment certificates, holiday pay
PayHiringWhat the employer owes when an employment relationship ends. The first module explains the reference under s. 109 GewO: simple or, on request, qualified, electronic only with consent, clear and free of hidden statements, plus the satisfaction scale and the burden of proof according to the Federal Labour Court. The second walks through the electronic employment certificate for the employment agency with its fine of up to €2,000, the holiday pay-out based on the last thirteen weeks, the holiday certificate and the final payslip.Foundational2 modules41 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantLiability when taking over a German business
BusinessBusiness steeringBuying a business as a whole brings more than machines and customers. The first module shows which of the predecessor's taxes the buyer answers for under section 75 of the Fiscal Code, within which time window and only up to the assets taken over, and why a transfer of a going concern triggers no VAT. The second covers liability for old debts when the firm name is continued under section 25 of the Commercial Code, how to exclude it and the seller's residual liability, then the transfer of employment relationships under section 613a of the Civil Code, with information, objection and the dismissal ban.Intermediate2 modules43 minModule 1 free to read3 linked contents2 handouts2026 editionCompany directorChartered accountantCommercial letting and the option to charge VAT in Germany
PropertyBuy-to-letRent for land and buildings is normally exempt from VAT, which is exactly why the input tax on construction and upkeep is lost. The first module shows the four cases that are taxable anyway, the two hurdles of waiving the exemption under section 9 UStG, the rule for older buildings and how the option is put into the lease and the invoice. The second covers the risks that follow: a change of tenant with a ten-year input tax adjustment, apportionment in mixed-use buildings and the sale, exempt, opted with the buyer liable for the tax, or as a transfer of a going concern.Advanced2 modules47 minModule 1 free to read5 linked contents2 handouts2026 editionCompany directorChartered accountantTrade prohibition and reliability in Germany
BusinessBusiness steeringAnyone may run a trade in Germany, but estate agents, security services, insurance and investment intermediaries need a permit before they start, and for every trade the authority can prohibit the business when facts show the operator to be unreliable. The first module covers the permit requirements, the statutory presumptions and the path from tax arrears into the debtors' register. The second deals with the prohibition under section 35 of the Trade Regulation Act, tax secrecy and reinstatement. The third explains the central trade register: what is recorded, who gets an extract and when entries are erased. Three modules with case studies worked on the statute.Intermediate3 modules64 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorChartered accountantGerman investment funds: advance lump sum, partial exemption
TaxInvestment incomeThe German Investment Tax Act knows three kinds of income: distributions, advance lump sums and sale gains. The advance lump sum applies 70 percent of the base rate to the value at the start of the year, capped by the actual increase in value, and the custodian bank debits the tax on it from the account. The second module covers the partial exemption of 30 percent for equity funds, 15 for mixed funds, 60 and 80 for real-estate funds, and the sale, where earlier advance lump sums are deducted in full. Two modules, each with a worked case study.Intermediate2 modules40 minModule 1 free to read2 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantTaxing German life insurance and private annuity payouts
TaxInvestment incomeWhen a German endowment policy or private pension insurance pays out as a lump sum, the gap between the benefit and the premiums is taxable — only half of it if the contract ran twelve years and the payout comes after age 60, or after age 62 for contracts signed from 2012. Plus the minimum death cover, unit-linked policies and pre-2005 contracts. The second module covers the 25 % withholding on the full gap, the correction in the tax return, the lifelong annuity taxed on its yield share and the death benefit. Two modules with case studies worked on the statute itself.Intermediate2 modules40 minModule 1 free to read4 linked contents2 handouts2026 editionIndividualCompany directorChartered accountantInheriting or gifting a German business: the relief
TaxGifts and inheritanceWhoever inherits or receives a business as a gift often pays only a fraction of the German inheritance tax: 85 percent stays exempt under the standard relief, 100 percent under the optional full relief, plus a deduction of 150,000 €. In return, a payroll and a holding period of five or seven years apply. The second module covers the pro-rata loss on a breach, acquisitions above 26 million euros, the rate cap and the deferral. Two modules, each with a fully worked case study.Advanced2 modules49 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorIndividualChartered accountantThe silent partnership as a financing tool in Germany
BusinessLegal formCapital without an entry in the commercial register: the silent partner's contribution passes to the owner, the profit share is mandatory, and losses are capped at the contribution. Plus the right to information, termination at six months' notice and the position in insolvency. The second module covers tax: the typical silent partner with 25 % withholding tax and its exceptions, the atypical silent partner as co-entrepreneur, and the trade tax add-back on the owner's side. Two modules, each with a fully worked case study.Intermediate2 modules45 minModule 1 free to read4 linked contents2 handouts2026 editionCompany directorChartered accountantIndividualGerman exit tax on shares when moving abroad
TaxInvestment incomeAnyone with at least seven years of German tax liability in the last twelve who holds a stake within § 17 EStG pays tax on leaving on a deemed gain: fair market value minus acquisition costs. The course also covers gifts to people abroad, seven interest-free annual instalments against security, the quarter limit for dividends, the seven-year return period with up to five years' extension, the report due by 31 July and a later sale. Two modules with worked case studies.Advanced2 modules48 minModule 1 free to read2 linked contents2 handouts2026 editionCompany directorIndividualChartered accountant
How ActioFin courses are built
The first module is always readable
You judge on evidence before paying: module 1 is served in full, with no account, even on a paid course.
Everything is quantified
Every module opens on a euro amount, and key figures are tied to the tax constant of the calculator that computes them.
Two official sources per module
A government-domain URL and a verification date. A source older than the edition blocks publication.
A handout you keep
Participant PDF, Word workbook with blank exercises, and the answers in a separate appendix — handed out after the exercise, not before.
ActioFin is not a training body: these courses issue no certificate, no certification and no badge. They explain a rule and lead you to the matching calculator and form.
Frequently asked questions about the courses
What can I read without paying?
The first module of every course, in full and with no account — lesson, practical cases and quiz included. The remaining modules show their title, their objectives and what they contain — never a silent wall, never blurred text. They are included in the course purchase or in the pack.
Where does the stated duration come from?
It is computed: the word count at 200 words per minute, plus a consultation time declared per block type (a table, a worked example, a quiz question). No duration is entered by hand, so none can misstate its course.
Do I get a handout?
Yes: a participant PDF, a Word exercise workbook, and the answer appendix as a separate document when the course carries exercises. The handout's sections are derived from the course; if one of them could not be filled, the handout would not be produced at all.
Is there a certificate or a certification?
No, and that is not a gap to fill: a verifiable badge backed by a four-question quiz, unsupervised and with unlimited attempts, commits more than it proves. The end-of-module quiz is a self-test; it is neither graded nor stored.
What happens when the rules change?
Two clocks run: the edition of the rules taught, and the age of the last human review. As soon as either is passed, the page states why and since when; beyond 90 days the publication rule requires unpublishing.