PKF Magazine 2/26

Key Issue

Classification of investments in intelligent infrastructures in the financial accounts and the tax accounts

Accounting & Finance 02/10/2026

Editorial 2/26

02/10/2026

Cross-border activities - New Federal Ministry of Finance circular provides only partial simplifications

Tax 02/10/2026

Transferring business assets under the reservation of usufruct - Part 1: Sole proprietorships

Tax 02/10/2026

The digital legacy – What happens with data after death?

Legal 02/10/2026

Corporate entities can likewise apply for exemption certificates

Tax 02/10/2026

Contributing a family home to a spousal partnership under German civil law is exempt from gift tax

In Brief 02/10/2026

Retroactive effect of invoice corrections on input tax deduction

In Brief 02/10/2026

Revenue recognition in the case of partial performance in property developer contracts

In Brief 02/10/2026

Road Traffic Regulations - Is it permissible to brake to avoid a pigeon?

In Brief 02/10/2026