Since the judgements of the European Court of Justice (ECJ) on the transferability and expiry of leave entitlements, new obligations have arisen for […]
Besides old-age and disability insurance benefits for their employees, the retirement schemes of many companies also provide for survivors’ pensions. […]
The translation of foreign currencies for consolidated financial statements as of 1.1.2019 has been regulated in the German Accounting Standard No. 25 […]
Since 2012, companies that prepare accounts (e.g. all corporations) have been obliged to send their accounts electronically to the local tax office. […]
A taxpayer may generally deduct expenses of up to € 1,250 per year for his/her home office if no other workspace for his/her business or professional […]
If a corporation’s stakes in another corporation have been written down to lower going concern values partially for tax purposes and partially without […]
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