Hannes Zug - Tax Adviser
Hannes Zug is a Partner in the Hamburg office working in the service line wage tax advisory services. He specializes in comprehensive structuring and defense advice on wage tax issues and annex areas.
Mr. Zug has many years of experience in the taxation of benefits in kind (fringe benefits), incentives, cross-border employee taxation issues and employee (equity) participation programs. Furthermore, he has extensive knowledge in multidisciplinary consulting projects in the area of voluntary disclosures.
The client portfolio includes medium-sized companies as well as international groups in all sectors.
Fields of expertise
- Comprehensive wage tax advisory services including annex areas such as corporate taxes, VAT and related areas of law
- Voluntary disclosures
- Support during external wage tax audits
Memberships
- Hamburg Chamber of Tax Advisers [Steuerberaterkammer Hamburg]
- Tax Adviser
Latest Articles
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Federal Fiscal Court: parking space costs do not reduce company car benefit
Tax – Payroll & Wage TaxIn its judgement on 9 September 2025 (file ref. VI R 7/23), the Federal Fiscal Court (BFH) answered an important question on company car taxation: can costs for a parking space or garage paid by the employee reduce the non-monetary benefit from the private use of a company car?
Tax Navigator – an update on Wage tax at the start of 2026
Tax | Payroll & wage taxActive pensions, electronic allowances, income thresholds, electric cars – as 2026 begins, employers are again facing numerous challenges in payroll and social security. These have come about from recent court decisions, the authorities changing their interpretations and new legal regulations.
BFH ruling: Parking space costs in the case of double household management are not part of the €1,000 limit
Tax | Double HousekeepingOn November 20, 2025, the Federal Fiscal Court (BFH) made an important decision regarding the tax treatment of parking space costs in the context of double household management during an oral hearing (case no. VI R 4/23). The central question was whether, following the revision of Section 9 (1) sentence 3 no. 5 of the German Income Tax Act (EStG), parking space costs should be classified as other additional expenses or as accommodation costs limited to €1,000.
