PKF Deutschland

Sustainability reporting - A step-by-step guide

Valuation of shareholdings - Simplified income capitalisation method or company valuation technique?

In tax law - especially in inheritance and gift tax cases -, it is frequently the so-called fair market value…

Obligation for private individuals to report foreign payments

Companies are normally aware of the obligation to report foreign payments and have integrated the appropriate…

Liquidation proceedings in the case of a small corporation

The number of insolvencies has been increasing for some time now and one question that comes up again and…

Right to a compulsory portion (of a testator’s estate) - Usufruct is not necessarily a gift

The wish to disinherit specific legal heirs in a will is not uncommon. However, in Germany, the right to a…

Non-compliance with formal requirements as grounds for refusing an exemption from VAT

The ECJ has decided that a company from one Member State cannot obtain an exemption from VAT for supplies of…

GoBD – New circular from the German fiscal administration

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) recently updated its 2019 circular on…

Transformation - No consolidation of profits in the year of the merger

According to a new Federal Fiscal Court (Bundesfinanzhof, BFH) ruling, when a partnership is included…

Tax treatment of company events

Staff and management can get together for the annual company outing, the Christmas party or also an…

Transfer pricing rules for financing transactions

Working abroad - Tax equalisation and tax protection in the new ‘183-day circular’

During a period of working abroad, employers and employees normally conclude tax equalisation agreements. The…

Sustainability reporting - A step-by-step guide