PKF Magazine 11/25

Person geht durch geöffnete Tür in Richtung 2026

Key Issue

2025 Tax Amendment Act - Relief, digitalisation and simplification for everybody

Tax 11/05/2025

Editorial 11/25

11/05/2025

Crediting of trade tax - Who is entitled to the credit in the event of death?

Tax 11/05/2025

Produktionsanlage mit IT-Ausstattung

Financing tools for tackling transformation tasks at SMEs

Accounting & Finance 11/05/2025

Person hält Stapel von 1-Euro-Münzen zwischen ihren Fingern

Inherited assets under the regime of the community of accrued gains - Part II: Structuring options

Tax 11/05/2025

Bolstering the job market - Tax-exempt active pension and more …?

Legal 11/05/2025

Person zieht Rollkoffer durch Flughafen

Can annual leave (or payment claims in lieu thereof) expire on termination of the employment relationship?

Legal 11/05/2025

Sale of shares in a GmbH while continuing to work as the managing director - How do the profits have to be taxed?

In Brief 11/05/2025

Inclusion in aggregate wages and salaries of the remuneration paid to members of a partnership pursuant to Section 13a of the Inheritance and Gift Tax Act

In Brief 11/05/2025

Makler und Mieterin unterzeichnen Dokument

Moving out of an apartment - A signed handover report is binding

In Brief 11/05/2025