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In focus – Two especially important profit tax changes that ensue from the 2019 Annual Tax Act

The following sections examine the background to two further legislative changes that form part of the 2019 Annual Tax Act. The first of the changes, […]


Repayment of capital contributions by a third country entity

If a corporation whose management and headquarters are in a third country distributes assets to its shareholder then these payments could be treated […]


The tax-neutral transfer of real estate assets to children

For owners of a property the question of transferring it for no consideration during their lifetimes is frequently of great importance. Besides the […]


Flat-rate payroll tax for benefits provided by employers in addition to the remuneration due in any case to employees

Additional remuneration will be assumed if it is paid for a specific use and/or purpose apart from the remuneration due in any case to employees. […]


Transparency register – Disclosure requirements for registered KG (German limited partnerships)

In the wake of the entry into force of the new German Anti-Money Laundering Act, on 26.6.2017, an electronic transparency register was introduced in […]


High administrative fines for infringements of the GDPR

Since the end of May last year, the data protection officers of the Länder (Federal States) have imposed administrative fines in more than 100 cases […]


Integrated forecasting as a tool in the context of estimates of financing requirements and company valuations

Concept of integrated forecasting

An integrated forecast consists of mutually compatible projected P&Ls, projected balance sheets and projected cash […]


Time limitation of an employment contract in the case of previous employment

Limiting an employment relationship for no objective or material reason is permitted, in principle, for up to two years unless an employment […]


Interest rate on tax arrears to remain at 0.5% per month for the time being

Given that we are in a phase of persistently low interest rates, for a long time now, there has been a debate on the issue of the constitutionality of […]


Assumption of tax consulting costs by the employer in the case of a net pay agreement

The German subsidiary of a global group had negotiated net pay agreements with the employees who it had posted to Germany. In the above-mentioned […]

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