The requirements for a tax-free or tax-advantaged acquisitions were currently reformed again and makes it easier. Who inherits a company so from the 01.01.2010 or will be presented, remains already exempt from inheritance or gift tax if the company will be continued only at least 5 years and the wage bill is not lower than the value of 700% of the original wage bill after 7 years. Only 15% Steuerzahlt of the contractor if he continues the operation of at least five years and the wage bill for this period at least 400% of the wage summer reached in the year of acquisition. VAT hospitality in the press much discussion was now valid lowering the sales tax rate for accommodation services from the hotel business in advance. The overnight stay in the hotel, for example, only 7% instead of so far 19% subject to VAT. In the hotel industry, which is particularly affected by the economic crisis would be – dropped in the past year not only the number of holiday nights but above all the number of business travelers who make up a significant share of sales in the hotel.

In practice, this can still some lead to difficulties because any additional services, like meals (breakfast, half board, for example) are still with 19% taxable, while the pure night performance is tax deductible. The restaurateur or hotelier must accordingly on the invoice separately the different services or create multiple invoices. 2 also thanks to work and social crisis is the agreed extension of short-time money. The short money (abbreviated also Kug) will be extended by another year, economically endangered companies can introduce short-time working to bridge the Straits so also in the year 2010. At the request of the workers who partially or completely be exempted from work, receive short money in the amount of 60-67% of their previous Nettolohns. .