Consultancy costs in the case of the sale of a second-tier subsidiary
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Sale of shares during the year - Losses may be carried back
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Family asset pool company as a structuring instrument for estate planning - Recommendations on choosing the legal form
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Repayment clauses in advanced training agreements – Legal classification and recent rulings
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Benefits in kind as a component of compensation - Scope for structuring in employment contracts
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NIS 2 has already entered into force - Many companies misjudge the extent to which they are affected
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The home workplace as a permanent establishment for tax purposes - what companies now have to take into account
read moreEditorial 4/26
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Lump-sum option in occupational pension schemes - The one-fifth rule does not apply
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The option to cancel via a button - a requirement for companies in the online distance selling business
read moreBreach of the blocking period following a reorganisation - Tax concessions despite Section 22 of the Reorganisation Tax Act?
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Artificial partition in kind - Treasury shares as economic goods that are eligible for a partition in kind
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Shareholding in a GmbH as a special business asset - A loss is not to be taken into account for tax purposes
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Transferring business assets under the reservation of usufruct - Part II: Co-entrepreneurships
read moreTax group - Subsequent adjustment of a profit transfer agreement
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New Federal Ministry of Finance circular on the expenses incurred for the maintenance and modernisation of buildings
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Deduction of business expenses in the case of contracts between related parties - There is no written form requirement
read moreEditorial 3/26
read moreQuestions referred to the ECJ (T-880/25) by the German Fiscal Court Cologne (decision of 14 May 2025 - 2 K 227/23)
If an entrepreneur based abroad wishes to deduct German input VAT and is not required to register for VAT…
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