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

With regard to the application of the so-called ‘corporate group reservation’ clause (Konzernvorbehalt) under Section 6a of the Real Estate Transfer […]

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 […]

Frequently, in the case of property that is rented out and held as taxable assets, the tax depreciation volume has been used up, or the amount of […]

Many private residential properties have had small photovoltaic systems (PV systems) installed. Moreover, some people also operate small combined heat […]

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 […]

While for some people working from home during the pandemic was a nightmare, others certainly came to appreciate it. A case before the state labour […]

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 […]

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.

The German fiscal authority published new administrative principles for transfer pricing on 14.7.2021; these came into effect immediately and will […]

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

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 […]

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

Transferring assets to the next generation early on makes it possible to achieve big tax advantages while still providing for the future of the donor. […]

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 […]

Many employers subsidise the accommodation and care of their employees’ children, who are not obliged to attend school, in kindergartens and similar […]

Companies that exclusively manage their own real estate are able to file an application to make a reduction to their trading profits so that, […]

When purchasing a rental property, it is generally advantageous for landlords if the local tax office allocates as high a share of the purchase price […]

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

A tax amendment act that came into force on 9.6.2021 will make life simpler for many taxpayers and provide improved possibilities for deductions.