PKF-Blog

The effects of compound interest while building assets are mainly impacted by the tax implications. In the previous article we had a look at private […]

A provision for liabilities of uncertain timing or amount presupposes, among other things, that payment is more likely than not. According to a ruling […]

Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal liability for the deceased person‘s debts. […]

When usufruct agreements are made between, in particular, parents and their (under-age) children, disputes over the recognition for tax purposes […]

The requirements for creating a provision within the meaning of Section 6a of the Income Tax Act (Einkommensteuergesetz, EStG) would generally not be […]

Parisians recently voted to clear e-scooters from their city’s streets in the future. In Germany, by contrast, such a decision will probably not be […]

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]

We have had no less than two rulings on German tax groups for VAT purposes within a short space of time. For one thing, the Federal Fiscal Court […]

The German government introduced ‘energy price brakes’ in response to the sharp increases in energy prices and the enormous economic burdens […]

The effects of compound interest while building assets are mainly impacted by the tax implications. This report discusses the consequences of rising […]