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Trade Tax – A new Federal Fiscal Court ruling on the extended deduction for owned real estate

In 2019, the Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled on several cases related to the extended deduction for owned real estate for trade […]

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Real Estate Transfer Tax – Latest developments in the legislative procedure

Since 2016, policy makers have been pursuing the aim of tightening up the real estate transfer tax (RETT) rules for so-called share deals. It is […]

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Reform of the real estate tax and valuation law is on the home straight

We knew for a long time that real estate tax is in need of reform. Then, on 10.4.2018, the Federal Constitutional Court declared that the valuation […]

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Hard Brexit – What you need to pay attention to in the worst case

On 6.9.2019, the UK’s lower house of Parliament passed a law aimed at preventing a no-deal Brexit on 31.10.2019. Under this Act, if the Prime Minister […]

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Working time account models for the organs of corporations – New recognition guidelines from the Federal Ministry of Finance

Up to now, the fiscal authority has not recognised, for payroll tax purposes, agreements on time accounts for employees who have also been appointed […]

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PKF Worldwide Tax Update

In this 2019 fourth quarterly issue, the PKF Worldwide Tax Update newsletter brings together notable tax changes and amendments from around the world, […]

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Tax incentive scheme for research and development

The German Federal Cabinet has adopted a draft law on the introduction of a tax incentive scheme for research and development (R&D). There are plans […]

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New Federal Ministry of Finance circular on the obligation to keep records and maintain a cash register

The German Act for the Protection Against Manipulation of Digital Basic Records, from 22.12.2016, (the so-called “2016 Cash Register Act”) led to the […]

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No accrual of leave entitlements

Since the judgements of the European Court of Justice (ECJ) on the transferability and expiry of leave entitlements, new obligations have arisen for […]

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Survivors’ pensions – Age limit of 62 in “late marriage clauses”

Besides old-age and disability insurance benefits for their employees, the retirement schemes of many companies also provide for survivors’ pensions. […]

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Foreign currency conversion – Draft German Amendment Accounting Standard 10 for changes to German Accounting Standard 25

The translation of foreign currencies for consolidated financial statements as of 1.1.2019 has been regulated in the German Accounting Standard No. 25 […]

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E-tax balance sheet – Taxonomy 6.3 is ready

Since 2012, companies that prepare accounts (e.g. all corporations) have been obliged to send their accounts electronically to the local tax office. […]

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Remodelling a bathroom does not generate (pro-rata) expenses for a home office

A taxpayer may generally deduct expenses of up to € 1,250 per year for his/her home office if no other workspace for his/her business or professional […]

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Valuation of stakes – Sequence for offsetting reversals of impairment losses

If a corporation’s stakes in another corporation have been written down to lower going concern values partially for tax purposes and partially without […]

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PKF Worldwide Tax Update

In this third quarterly issue for 2019, the PKF Worldwide Tax Update newsletter again brings together notable tax changes and amendments from around […]

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PKF Worldwide Tax Update

In this second quarterly issue for 2019, the PKF Worldwide Tax Update newsletter again brings together notable tax changes and amendments from around […]

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PKF Worldwide Tax Update

In this first quarterly issue for 2019, the PKF Worldwide Tax Update newsletter again brings together notable tax changes and amendments from around […]

News

PKF Worldwide Tax Update Q4 2018

In this fourth quarterly issue for 2018, the PKF Worldwide Tax Update newsletter again brings together notable tax changes and amendments from around […]

News

PKF Worldwide Tax Update Q3 2018

In this third quarterly issue for 2018, the PKF Worldwide Tax Update newsletter brings together notable tax changes and amendments from around the […]

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PKF Worldwide Tax Update Q2 2018

In this second quarterly issue for 2018, the PKF Worldwide Tax Update newsletter brings together notable tax changes and amendments from around the […]

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