Generally, the interest rate at which a shareholder grants a loan to their company has to be compared against an arm’s length benchmark. Frequently, […]
In July 2021, the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) classified the statutory interest on tax arrears and tax refunds of […]
With regard to the application of the so-called ‘corporate group reservation’ clause (Konzernvorbehalt) under Section 6a of the Real Estate Transfer […]
Last time, in the second article of our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law, we discussed […]
Many private residential properties have had small photovoltaic systems (PV systems) installed. Moreover, some people also operate small combined heat […]
In the course of M&A transactions, subsequent purchase price payments are frequently agreed. The aim of such so-called earn-out payments is either to […]
When assessing whether or not an amount should be categorised as a constructive dividend, the question that always arises relates to the arm’s length […]
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