PKF Magazine 3/25

CSRD CSDDD Große Entlastung für den Mittelstand

Key Issue

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

Accounting & Finance 03/05/2025

Editorial 3/25

03/05/2025

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

Tax 03/05/2025

Postzustellung mit Post-Lastenrädern und Briefzustellern

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

Legal 03/05/2025

Pinsel und vermischte Ölfaben

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

Tax 03/05/2025

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

Legal 03/05/2025

Excessive purchase price - Possibility of double taxation?

In Brief 03/05/2025

Besprechung unter Berater:innen mit Unterlagen und Tablett

Invoices and payment reminders - Preparations for successful receivables collection

Legal 03/05/2025

Acquisition-related production costs for an owned apartment

In Brief 03/05/2025

Fußballspieler aus der Perspektive hinter einem Tor und Torwart

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

In Brief 03/05/2025

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

In Brief 03/05/2025

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

In Brief 03/05/2025