Here you will find all articles of the PKF Magazine. New content is added to the archive every month. Use the filter option to search for specific topics that interest you or use the full-text search.

EU-Omnibus package - Sustainability reporting on the brink of extinction?

Accounting & Finance

Prohibition on the deduction of a part of business expenses for holding partnerships

In Brief

Invoices and payment reminders - Preparations for successful receivables collection

Legal

Reduced-interest rate loan - Calculation of the interest-rate advantage for gift tax purposes

In Brief

League clause in employment contracts - Relegation is not a legitimate reason for setting a time limit

In Brief

Acquisition-related production costs for an owned apartment

In Brief

The use of a (qualified) digital signature for annual financial statements - is permitted?

Legal

Excessive purchase price - Possibility of double taxation?

In Brief

Offsetting of losses for tax purposes - An overview of the changes

Tax

Changes to German postal services with implications for tax-related postal letter communications

Legal

Change in the definition of a group within the meaning of the German Inheritance and Gift Tax Act?

Tax

Editorial 3/25

Transfer pricing documentation - Transaction matrix is required

Tax

An update on the German business identification number

In Brief

Redemption for consideration of a gratuitous usufruct is not taxable

In Brief

The gifting of an encumbered property does not constitute a sales transaction

In Brief

Understanding emoji meanings in WhatsApp messages

Legal

Obligation to provide proof for accidents involving wild animals - Claimants required to produce unambiguous evidence

In Brief

Digital employment agreements are now possible

Legal

Financial Management - Beware of the interest rate trap

Accounting & Finance

Moving abroad - Tax risks and avoidance strategies, Part 1 Practical case study

Tax

EU legal action over reinvestment reserve for capital gains on the sale of real estate

In Brief

Real Estate Tax Reform - Nasty surprises in initial assessment notices

Tax

Editorial 2/25

Privately-held foreign currency accounts - Risk of additional charges due to new reporting obligations for German banks as of 2025

Tax

ESG reporting - Process documentation is necessary

Accounting & Finance

Gifts to customers - Avoid the tax pitfalls

In Brief

Medical Research Act - New rules bolster Germany as a research location

In Brief

Social security contribution thresholds for 2025

In Brief

Tax optimisation between spouses by applying the ‘statutory property regime swing’

Legal

Transparency register - Need for action on account of new EU-wide standards for reporting obligations

Legal

E-invoicing obligation with transitional periods and simplifications

Tax

Disproportionate payments as gifts?

Tax

Editorial 1/25

The 2024 Annual Tax Act - Many details and the reform of small enterprise taxation

Tax

Sale of shares - Taxation of earn-out payments

In Brief

Short-time working allowance - Apply in due time as it cannot be granted retroactively

In Brief

German Whistleblower Protection Act - A whistleblower from the EU Parliament has received compensation

In Brief

Inheriting despite divorce - The designation of an heir determined before getting married will prevail if no further provisions are put in place

In Brief

Influencers - Tax pitfalls in the case of self-marketing

In Brief

Bureaucracy Reduction Act (BEG IV) - Important new tax regulations

Legal

Sustainable business practices as a foundation for future-proof governance

Accounting & Finance

Root Theory in the context of accounting for adjusting events

Accounting & Finance

Real estate tax 2024 - Current uncertainties with respect to the legal situation

Tax

Alternative ways to implement employee share schemes

Tax

Editorial 12/24

Minimum tax - A challenge not only for large corporate groups

Tax

Information about the new business identification number

In Brief

Statement of service charges and heating costs - Tenant's right to inspect the supporting documents

In Brief

Allowable work-related costs frequently deducted by employees

In Brief

Builders’ and tradesmen’s services - No tax relief in the event of an unsolicited prepayment

In Brief

Acquiescence to the use of a plot of land solely as a favour - The plot of land may be reclaimed at any time

Legal

Social security - Obligation to pay contributions in the event of a delay in flat-rate taxation

Legal

The Federal Ministry of Finance has updated the allocation of purchased supplies to a business

Tax

Tonnage tax - Strict requirements for lump sum taxation

Tax

Procedural documentation - Important in the context of a tax audit and as a business management tool

Tax

Property acquisitions - Immediate deduction of upkeep expenses or recognition of acquisition-related production costs?

Tax

Editorial 11/24

New rules for management reports - Disclosure obligations with respect to intangible resources

Accounting & Finance

Inheritance tax - Restricted use of the 90% non-operating assets test

In Brief

2024 German Funding Guide (Förderkompass 2024)

In Brief

Better accessibility for products and services - New legal regulation comes into force

Legal

“Restructure or resign“ – Dealing with stubborn shareholders in times of crisis

Legal

The new platform economy - opportunities for SMEs on platforms in a digital ecosystem

Accounting & Finance

Editorial 10/24

Farewell party with presentation of the successor - Company event or a private party for the bank’s executive board?

Tax

Tax recognition of incongruent profit distributions

Tax