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The tax treatment of reorganisation-induced additional transfers in the case of a consolidated tax group

It is the view of the fiscal administration that a merger within an existing consolidated tax group structure at fair market values under German […]

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Cross border group financing – An update on the arm’s length nature

The Federal Fiscal Court’s (Bundesfinanzhof, BFH) ruling on interest rates for shareholder loans has been a subject covered in our previous articles […]

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The ‘royalty barrier’ rule – BMF sets out the requirements for preferential regimes

Since the introduction of the ‘royalty barrier’ rule (Section 4j of the German Income Tax Act), limits have been placed on the tax deductibility of […]

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The size effect in business valuation – The causes and risks of higher-than-average returns from small companies

In the context of business valuation, it is always noticeable that, when compared with large companies, small companies generate higher-than-average […]

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Fines for employers for infringing documentary evidence requirements

As part of the implementation of EU Directive 2019/1152 on working conditions, the Act on Notification of Conditions Governing an Employment […]

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Outstanding issues related to the recapitulative statement

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has once again adjusted the German VAT application decree on the tax exemption […]

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Property purchases – New guideline for the apportionment of the purchase price

Those who buy rental properties are generally interested in allocating as high a share of the purchase price as possible to the building because only […]

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Compensation for flight delays between third countries

If a flight is delayed then an airline from the EU has to pay compensation to its passengers if the delay exceeds a certain amount of time. The ECJ […]

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Add-backs for rental charges for trade fair stand space for trade tax purposes

Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that rental charges for trade fair stand space that a company rents for exhibition […]

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Obligation to provide proof of the value of the stake in a company that has been gifted

Recently, the Munich tax court had to rule on the obligation to provide proof of the calculation of the value of the stake in a company that have been […]

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The Berlin-style will (Berliner Testament) – Dispositions by childless married couples

In a Berlin-style will (Berliner Testament) spouses mutually appoint each other as heirs and determine that the mutual estate will devolve upon a […]

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Cryptocurrencies – Classification for tax purposes and taxation

In recent years, cryptocurrencies have acquired ever greater significance. There are nevertheless taxation issues that also need to be considered in […]

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Intragroup international assignment of employees – Who has to withhold the payroll taxes?

In the case of an intragroup international assignment of an employee it is possible that the domestic (German) hosting company would become the […]

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Inheritance/gift tax – Equitable measures in the case of falling short of the minimum aggregate wage level due to the pandemic

The inheritance/gift tax relief for business assets or shares in corporations depends on, among other things, the aggregate wages of the business […]

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Reporting in accordance with the German Foreign Trade and Payments Ordinance – A frequently unknown and underestimated pitfall that could result in fines

In Germany, everyone can make payments to foreigners or receive payments from abroad without any restrictions or official authorisation. Nevertheless, […]

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An end to the free return of products in the food supply chain

The Agricultural Organisations and Supply Chains Act (Agrarorganisationen-und-Lieferketten-Gesetz, AgrarOLkG), which was enacted by German lawmakers, […]

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Community of heirs – Which paths offer a way out?

According to German law, a community of heirs is automatically formed after someone dies and if there are several heirs who have been determined by […]

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Movement of goods – Clarification of the term ‘consignment warehouse’

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published an introductory guideline on the consignment warehouse regulation […]

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Lack of confidentiality in relation to an employer’s private e-mails could result in dismissal

The unauthorised reading, saving and forwarding of an employer’s private e-mails could result in the dismissal of the employee even if there are […]

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Hidden defects – No warranty claims will arise after a house purchase in the event of insulation defects

Warranty rights are generally excluded in house purchase agreements. In the case of so-called hidden defects, which the vendor is aware of, other […]

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