PKF-Blog

While, in the past, sales revenue and profit were regarded as the sole criteria for economic success, these days, companies also have to be judged on […]

The ‘Act for better protection of whistleblowers as well as for the transposition of the EU directive on the protection of persons who report breaches […]

On 22.3.2023, the EU Commission presented a draft directive on common criteria against greenwashing and misleading environmental claims. The […]

Employers are able to provide an attractive benefit to their employees in the form of tax-free payments for health promotion up to a value of €600 per […]

When children are studying or undertaking vocational training their parents frequently help them out financially. If the child does not live at home […]

Under the German Foreign Transactions Tax Act, exit tax has to be paid by those who hold substantial stakes in a corporation (at least 1%) and who […]

The fundamental changes to the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG) are now sufficiently well known. Their aim was to […]

Capital gains on personal property are not generally subject to income tax. Even the capital gain on a property that was used to generate income from […]

According to a ruling recently issued by the Federal Fiscal Court (Bundesfinanzhof, BFH), payments made to tenants to compensate them for moving out […]

If an employee residing in Germany works abroad then the question that arises is if and to what extent the income can also be taxed in Germany. Even […]