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 […]
Under the German VAT Implementing Ordinance, a business owner can provide documentary evidence of the arrival of intra-Community deliveries for the […]
In the global workplace, and against the backdrop of the current worldwide skills shortage, staff are increasingly being deployed across borders. When […]
Dividend income or profit distributions that a corporation receives from its shareholding in another corporation are generally exempt from corporation […]
In accordance with the provision of Section 13(1) no. 4c sentence 1 of the Inheritance Tax Act (Erbschaftsteuergesetz, ErbStG), upon succeeding into […]
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