In the following section we provide an overview of the amendments made to the Growth Opportunities Act within the framework of the outcomes agreed as […]
The different tax treatment of a situation in two disparate states can lead to the creation of structures that induce undertaxation. In 2021 already, […]
Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the case of the transfer of an asset between […]
The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]
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