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PKF Magazine
11/24
Key Issue
Minimum tax - A challenge not only for large corporate groups
Tax
11/04/2024
Editorial 11/24
11/04/2024
Property acquisitions - Immediate deduction of upkeep expenses or recognition of acquisition-related production costs?
Tax
11/04/2024
Procedural documentation - Important in the context of a tax audit and as a business management tool
Tax
11/04/2024
Tonnage tax - Strict requirements for lump sum taxation
Tax
11/04/2024
The Federal Ministry of Finance has updated the allocation of purchased supplies to a business
Tax
11/04/2024
Social security - Obligation to pay contributions in the event of a delay in flat-rate taxation
Legal
11/04/2024
Acquiescence to the use of a plot of land solely as a favour - The plot of land may be reclaimed at any time
Legal
11/04/2024
Builders’ and tradesmen’s services - No tax relief in the event of an unsolicited prepayment
In Brief
11/04/2024
Allowable work-related costs frequently deducted by employees
In Brief
11/04/2024
Statement of service charges and heating costs - Tenant's right to inspect the supporting documents
In Brief
11/04/2024
Information about the new business identification number
In Brief
11/04/2024
