Tax treatment of company events
Staff and management can get together for the annual company outing, the Christmas party or also an…
Read moreTransfer pricing rules for financing transactions
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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…
Read moreSustainability reporting - A step-by-step guide
Read moreAccounting treatment of the purchase of receivables at below their nominal value in the case of restructuring
If a partner has purchased a receivable against the company at below its nominal value and subsequently waives…
Read moreArtificial intelligence in M&A transactions - Impacts on the due diligence process
Artificial intelligence (AI) is also increasingly being used in corporate transactions. In the following…
Read moreDraft bill for the 2024 Annual Tax Act
While it was only recently, in March 2024, that the German Growth Opportunities Act was passed, now already,…
Read moreThe relocation of production abroad - What are the tax implications that need to be considered?
The relocation of production abroad is no longer a possible scenario solely for large corporate groups. Rising…
Read moreSustainability reporting - A step-by-step guide
The first two parts of our series of articles on sustainability reporting provided a comprehensive overview of…
Read moreRequest for information - A violation of the GDPR would not already constitute a basis for claiming compensation
Thanks to the General Data Protection Regulation (GDPR), employees have the right to seek information from…
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Too high a VAT amount stated on invoices to final consumers – The new regulations
Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to…
Read morePrivate real estate sales in the context of succession cases and own-use
Recently, a number of new court rulings with respect to private sales transactions involving real estate were…
Read moreSale of partnership interests – Earn-out payments only have to be taxed when they are received
When stakes in a partnership are sold, besides a fixed purchase price, the contracting parties sometimes also…
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German Growth Opportunities Act ‘lite’ - What has remained?
In the following section we provide an overview of the amendments made to the Growth Opportunities Act within…
Read moreSustainability reporting - A step-by-step guide
The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and…
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No VAT on students’ cake sales
From 2025, Germany’s public sector will also be generally subject to VAT. This will affect, among others,…
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Protection against the loss of tax revenues caused by cross-border arrangements
The different tax treatment of a situation in two disparate states can lead to the creation of structures that…
Read moreChanges related to electricity tax relief from 2024
Through the 2024 German Budget Financing Act, which came into force on 1.1.2024, lawmakers approved changes…
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Real estate tax – Subsequent determination of assessed value and updating the value
Real estate owners had until 31.1.2023 to submit a real estate tax return as at the date of the main…
Read moreTax-neutral transfers between affiliated partnerships
Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the…
Read moreMoving house for a better home office – Relocation costs could be tax deductible
During the COVID-19 pandemic, many professionals with small homes realised that as a result of working from…
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New clarifications with respect to transfer pricing
Federal Fiscal Court (Bundesfinanzhof, BFH) rulings on transfer pricing issues are rare and, therefore,…
Read moreTax planning by means of a usufruct in favour of children
The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has…
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Large-scale project planning – the construction of a logistics centre
Bei der Planung eines Großprojekts – wie dem Bau eines Logistikzentrums – treten neben bautechnischen und…
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Documentary evidence of arrival for intra-Community deliveries – Using the EMCS procedure
Under the German VAT Implementing Ordinance, a business owner can provide documentary evidence of the arrival…
Read moreFive-year period and three properties limit – Criteria for commercial trading in property
When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If…
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Introduction of a ‘plastic tax’ from 2024
Single-use plastic products that have been improperly disposed of constitute a notable source of environmental…
Read moreLarge-scale project planning – the construction of a logistics centre
When planning large-scale projects - such as the construction of a logistics centre -, besides structural…
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M&A in times of crisis – Current trends and challenges in respect of corporate transactions
A pandemic, war and inflation – over the past months, these crises and the resulting effects have severely…
Read moreImplementation of ESG standards at DAX companies
The adoption of the Corporate Sustainability Reporting Directive (CSRD) and its specification in the European…
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