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Risk Advisory
Security for your business
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Digital advisory & IT consulting
Mastering digitalisation together
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Operational Advisory
Solidifying and supporting transformation
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Deal Advisory
We’ll advise you on national and international transactions
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Valuation & economic and dispute advisory
We’ll value your business fairly and realistically
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Financial Advisory
Optimising financial structures
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Tax for businesses
Because your business – national or international – deserves better tax advice.
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Tax for financial institutions
Financial services tax – for banks, asset managers and insurance companies
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Employment law
Representation for businesses
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Commercial & distribution
Making purchasing and distribution legally water-tight.
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Inheritance and succession
Don’t leave the future to chance.
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Financial Services | Legal
Your Growth, Our Commitment.
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Business legal
Doing business successfully by optimally structuring companies
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Real estate law
We cover everything on the real estate sector, the hotel industry, and the law governing construction and architects, condominium ownership, and letting and renting.
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IT, IP and data protection
IT security and digital innovations
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Mergers & acquisitions (M&A)
Your one-stop service provider focusing on M&A transactions
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Sustainability strategy
Laying the cornerstone for sustainability.
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Sustainability management
Managing the change to sustainability.
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Sustainability reporting
Communicating sustainability performance and ensuring compliance.
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Sustainable finance
Integrating sustainability into investment decisions.
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International business
Our country expertise
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Entering the German market
Your reliable partners.
The article was written by Marco Schader, partner at our Frankfurt office, and Sebastian Fuß, senior consultant at our Duesseldorf office.
Due to the Corona pandemic, the tax return filing deadline, for cases in which the taxpayer is advised by a tax advisor, have been extended.
Extension of the deadline for German tax returns for the 2019 assessment period
For tax returns within the meaning of Article 149 section 3 German fiscal code (e.g. income tax returns) prepared by a consulting profession, the deadline is extended until August 31, 2021 for the 2019 assessment period only. The extension is made ex officio. Therefore, it is not necessary to apply for an extension of the deadline. The deadlines for filing tax returns in advised cases may be extended further only if the taxpayer and its representative or agent are or were demonstrably prevented, through no fault of their own, from meeting the tax return filing deadline.
The deadlines for the above-mentioned tax returns, without a consulting profession, are not extended. However, the declaration deadline may be extended upon request. It is irrelevant whether or to what extent the taxpayer is responsible for the failure to meet the deadline. The only decisive factor is whether it would be unreasonable to allow the legal consequences associated with the expiry of the deadline to occur.
Extension of the interest-free grace for the 2019 assessment period
The interest period for interest on tax payments and tax refunds pursuant to Article 233a of the German Fiscal Code ("full interest") does not begin until October 1, 2021 - for the 2019 assessment period only.