PKF Magazine

Key Issue

Family asset pool company as a structuring instrument for estate planning

Tax 03/10/2026

Editorial 3/26

03/10/2026

Deduction of business expenses in the case of contracts between related parties - There is no written form requirement

Tax 03/10/2026

New Federal Ministry of Finance circular on the expenses incurred for the maintenance and modernisation of buildings

Tax 03/10/2026

Transferring business assets under the reservation of usufruct - Part II: Co-entrepreneurships

Tax 03/10/2026

Tax group - Subsequent adjustment of a profit transfer agreement

In Brief 03/10/2026

Shareholding in a GmbH as a special business asset - A loss is not to be taken into account for tax purposes

In Brief 03/10/2026

Artificial partition in kind - Treasury shares as economic goods that are eligible for a partition in kind

In Brief 03/10/2026

Usufruct - Tax liability in the case of a redemption for consideration

In Brief 03/10/2026

The new active pension scheme from an employment law perspective

Legal 03/10/2026

Breach of the blocking period following a reorganisation - Tax concessions despite Section 22 of the Reorganisation Tax Act?

In Brief 03/10/2026

The option to cancel via a button - a requirement for companies in the online distance selling business

Legal 03/10/2026

Lump-sum option in occupational pension schemes - The one-fifth rule does not apply

In Brief 03/10/2026