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Legislative tax proposals of the ‘traffic light’ coalition

The parties in the ‘traffic light’ coalition (SPD, Greens and the FDP) presented their coalition agreement on 24.11.2021. This also contains numerous […]

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The new ‘contribution solution’ for overpayments and underpayments of profit transfers in the context of a consolidated tax group pursuant to the Act on the Modernisation of Corporation Tax Law

Apart from the much-discussed introduction of an option for partnerships to be treated as corporations for tax purposes, the Act on the Modernisation […]

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Interest rates for shareholder loans under scrutiny at the Federal Fiscal Court

Generally, the interest rate at which a shareholder grants a loan to their company has to be compared against an arm’s length benchmark. Frequently, […]

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Write-ups in the case of foreign currency liabilities

Generally, foreign currency liabilities have to be measured at their value at the time when they were created (acquisition rate). Recently, the […]

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The obligation to remunerate preparatory and concluding activities in an employment relationship

So-called preparatory and concluding activities - such as, for example, time spent changing clothes, moving around the workplace, cleaning up as well […]

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Unconstitutionality of excessive interest on tax arrears/refunds – consequences from the tax administration

In July 2021, the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) classified the statutory interest on tax arrears and tax refunds of […]

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Accruals have to be recognised in the balance sheet even in the case of small amounts

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently issued a ruling where it decided that, for allocations under the accrual method, businesses […]

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New option model for partnerships – Part III Will exercising the option founder over special business assets?

Last time, in the second article of our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law, we discussed […]

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Taxation of earn-out payments

In the course of M&A transactions, subsequent purchase price payments are frequently agreed. The aim of such so-called earn-out payments is either to […]

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A deviating profit distribution formula is not a determinant for inheritance tax

If parents wish to transfer assets to their children, then it is frequently advisable to make a gift already during the donor’s lifetime. A parent […]

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If a tenant fails to move out then the landlord can claim high loss of use compensation

If a tenant fails to move out after the tenancy has expired then they run the risk of having to pay more than the rent that they have hitherto owed.

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New option model for partnerships – Part II The effects of the notional change of legal form on special business assets

In the first article, we started our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law, which […]

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Constructive dividends in the context of intra-group allocations

When assessing whether or not an amount should be categorised as a constructive dividend, the question that always arises relates to the arm’s length […]

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Crediting foreign withholding tax against German trade tax

According to previous regulations, it was possible to credit foreign withholding tax only against German income tax and corporation tax, but not […]

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Registration requirements in the LUCID Packaging Register for producers and retailers

The amended version of the Packaging Act (Verpackungsgesetz) came into effect on 3.7.2021. In the following section we outline the amendments as well […]

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New option model for partnerships – Part I: System change upon exercising this option

The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of […]

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‘Leave to stay’ or baby leave, sick leave and care leave for business executives (m/f/x)

Draft legislation to “Supplement and Amend the Regulations for the Equal Participation of Women in Leadership Positions in both the Private and Public […]

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New notification obligations – The transparency register has become a comprehensive register

The Transparency Register and Financial Information Act (Transparenz- und Informationsgesetz, TraFinG), which was passed at the end June, came into […]

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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 […]

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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 […]

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