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What does the planned tax policy mean for private clients, family businesses and family offic-es?
The 2025 coalition agreement What does the planned tax policy mean for private clients, family businesses and family offic-es?
What do the expected future German government’s plans look like for private equity clients, family offices and family businesses? In this briefing, we analyse the coalition agreement to see what tax changes private clients can expect in the new parliament and why it’s crucial to consider business and personal succession now.
Christian Kempges
Peter Zeitschel
| 5 min read |
Mid-market optimism falls as tariff threats become reality
Insights from the International Business Report Mid-market optimism falls as tariff threats become reality
Operators of digital platforms must submit their report of traders on their platform to the Federal Central Tax Office (BZSt) by 31 January 2025. Find out what you need to do in this article.
4 min read |
Requirement to report electronic cash registers: Deadline on 31 July 2025
New legal obligation for businesses using cash register systems Requirement to report electronic cash registers: Deadline on 31 July 2025
In a Circular on 28 June 2024 the Federal Ministry of Finance announced that from 2025 there will be a Germany-wide requirement to report on electronic cash registers. This rule had been suspended until now because of a lack of technical implementation on the level of German Tax Offices. Now that this function has been added to the German online tax return portal www.elster.de, the conditions have now been met for the businesses concerned to fulfil this reporting requirement.
Fabian Greco
Jewgenij Tarschis
| 2 min read |
CFC Exemption: New Tax Options for Trusts & Foundations
International Tax Law Update 2024 CFC Exemption: New Tax Options for Trusts & Foundations
In a landmark judgment dated 3 December 2024, the German Federal Fiscal Court (Bundesfinanzhof) opened the door for German-resident beneficiaries of third-country family trusts, family foundations, and similar structures to potentially be exempt from German CFC (Controlled Foreign Corporation) taxation.
Christian Kempges
Marie Christine Waldens
| 2 min read |
DAC 9 – the EU has reached agreement on the exchange of information for GloBE Information Returns (GIR) for companies subject to Pillar Two
EU creates basis for information exchange in GloBE Information Returns DAC 9 – the EU has reached agreement on the exchange of information for GloBE Information Returns (GIR) for companies subject to Pillar Two
On 11 March 2025 the Council reached an agreement on the exchange of information for GloBE Information Returns (GIR) for companies affected by Pillar Two. This is designed to create a Union-wide basis for the automatic exchange of information on GloBE Information Returns. For companies with Pillar Two duties, this means that in future they will be able to file their GIR centrally in only one member state. DAC9 thereby provides a substantial simplifica-tion for multinational and large German groups of companies that fall under the German Mini-mum Tax Act (MinStG).
Alexander Göbel
Torben Schlitt
| 3 min read |

Press releases

17 Feb 2025

Financial year 2023/24 – Grant Thornton Germany again shows double-digit growth

Financial year 2023/24 – Grant Thornton Germany again shows double-digit growth

07 Aug 2024

Grant Thornton advises the shareholders of Landefeld Druckluft und Hydraulik on the sale of a minority interest to Viessmann

The shareholders of Landefeld Druckluft und Hydraulik GmbH (“Landefeld”) and Landefeld Beteiligungsgesellschaft mbH, one of the leading suppliers of pneumatic, hydraulic and industrial supplies in the European market, sold their minority interest in these companies to Viessmann Generations Group GmbH & Co. KG (“Viessmann”).

02 Aug 2024

Grant Thornton advises Main Capital Partners on the acquisition of software provider mps public solutions

Main Capital Partners, a leading software investor in Northwest Europe and North America, recently announced the acquisition of one of Germany's leading software providers for public administration and social services, mps public solutions GmbH ("mps"). As a strategic partner, Main Capital will support mps in its next phase of growth through both organic and inorganic initiatives.