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Building assets with ETFs in an asset management GmbH [limited liability company] as opposed to private assets (Part 2)

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 […]


Employee bonuses where there is no legal entitlement – A provision is nevertheless possible

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


The decision to disclaim an inheritance should not be taken lightly

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. […]


Usufruct of a benefit as abusive structuring?

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


Pension commitments – No provision where there are harmful reservations

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


Attempted coercion – No right to ‘safely store’ an improperly parked e-scooter

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 […]


Withholding tax for construction services and its tax risks for businesses, lessors & Co.

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


Developments as regards German tax groups for VAT purposes

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 […]


Relief provided by the energy price brakes

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


Building private assets with ETFs during a period of rising interest rates

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

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