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Basis rollover (Buchwertfortführung) when gifting stakes in partnerships

The transfer of stakes in commercial partnerships (Mitunternehmerschaften, or co-entrepreneurships) for no consideration is a transaction that, in […]


Renting to close relatives – The average market rent for the local area as an objective benchmark

Income from the letting and leasing of immovable assets and rights also includes, among other things, renting out residential property – frequently at […]


Deduction of input tax despite a free-of-charge contribution

In principle, businesses can deduct as input tax the VAT that is legally due on the supply of goods or other services that have been provided for […]


The double taxation of pensions looms

In a recent ruling from 19.5.2021 (case: X R 33/19), the Federal Fiscal Court (Bundesfinanzhof, BFH) confirmed that the current arrangements for the […]


Changes relating to assessing the grounds for opening insolvency proceedings according to the IDW draft standard 11 (IDW ES 11)

On 8.1.2021, the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) published a revised version of its draft for standard […]


Treatment by employers of unvaccinated employees

Now that employees in many companies in Germany are able to be vaccinated against COVID-19 by their company doctors, this is giving hope to employers […]


Partnerships as controlled companies in a consolidated tax group (for VAT purposes)?

In a recent ruling, the ECJ came to the conclusion that the opinion held, up to now, by the Federal Fiscal Court (Bundesfinanzhof, BFH) on the […]


Attention: Only a few more days, until the One-Stop-Shop (OSS) starts EU-wide

Anyone wishing to declare turnover and VAT via OSS from 1 July 2021 must register for OSS (EU) by 30 June 2021 at the latest!


Deadlines for 2020 tax returns have been extended

The deadlines for submitting the 2020 tax returns have been extended following an application by the coalition parliamentary group. The deadline for […]


Appeals statistics – Two thirds of appeals are successful

Every year, the Federal Ministry of Finance publishes statistics, based on the reporting by the federal states, about the processing of appeals in the […]


Employee financial participation – The accrual of shares is independent from economic ownership

The transfer of shares for no consideration results in income from employment if these shares are granted to employees for the work they have […]


Check your profit transfer agreements – A dynamic reference is now required

In the past, the wording of profit and loss transfer agreements has increasingly resulted in disapproval between the fiscal authority, courts and […]


Posting of employees to the UK – The legislature has provided post-Brexit clarity

Brexit raises questions about the posting of employees to the UK, too. On 26.3.2021, the Bundesrat [upper house of the German parliament] approved […]


Intra-group loans – national and international

When setting up subsidiary companies the question that always arises is whether it makes more sense to have funding in the form of equity capital or […]


Combating tax avoidance through the Defence against Tax Havens Act

The draft of the Act to Combat Tax Avoidance and Unfair Tax Competition, which was presented on 31.3.2021, aims to drain tax havens by imposing tax on […]


TSS for parking ticket machines, charging devices and merchandise management systems

Under Section 146a of the Fiscal Code (Abgabenordnung, AO) and Section 1 sentence 1 of the Cash Register Anti-Tampering Ordinance […]


Company cars while working from home – Employees are able to reduce their taxable usage benefit

When employees also use company cars for private purposes, normally, they have to pay tax every month on a lump sum of 1% of the gross list price of […]


Dashboards as cockpits for gaining a quick over- view of the interrelationships within a business

It is not just the corona crisis but also technological developments that are adding to the desire of investors, banks and shareholders or family […]


Latest news on the liability of limited partners in the event of insolvency

Two recent rulings by the Federal Court of Justice (Bundesgerichtshof, BGH) have significantly weakened the position under liability law of limited […]


Corporate due diligence requirements pursuant to the Supply Chain Act

On 3.3.2021, the German Federal Cabinet adopted the draft bill for the Supply Chain Act, which is supposed to enter into force on 1.1.2023. Many […]

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