Tax and Compliance Checks for Companies
Health Check HubWhere do you really stand? Our health checks uncover risks in tax and compliance – compact, practical, to the point.
At business process solutions, we take on the functions of your accounting and tax departments, enabling you to concentrate on your core business. Whether it’s individual services or your complete back office – we’ll take care of it for you with high-level specialist expertise. We’ll proactively approach you with suggestions on optimisation.
We deliver our services, such as accounting and payroll, compilation of financial statements, the tax balance sheet or taking on tax compliance, quickly and efficiently. The technology we use is an important, but not the only, factor for our success. We’ll keep in constant touch with you: as a team with long years of experience, we provide advice and services from the branch office to the parent company, both nationally and internationally, centrally and locally. We can use your IT system or our own, as you like.
News & insights
Trade tax liability on capital gains from a participation in a partnership
BFH-InsightsThe sale of a participation in a partnership triggers consequences under trade tax law that “require some getting used to”. If a natural person holding a direct interest sells his participation, no trade tax is due at all, except in the cases specified in Sect. 18(3) of the Reorg Tax Act (“Umwandlungssteuergesetz”). If, on the other hand, a corporation sells its participation, trade tax is due in every case (Sect. 7 sent. 2 no. 2 of the Trade Tax Act), which the partnership whose participation was sold owes itself. The Federal Tax Court had to decide (file number III R 38/22) whether trade tax is due for the selling corporation if the sold partnership is not yet subject to trade tax under Sect. 2 of the Trade Tax Act.
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6 min read
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10 Apr 2026
Taxation of Severance Payments Under German Double Tax Treaties
BFH-InsightsSeverance payments are made for the loss of a job. Case law from the Federal Tax Court (“Bundesfinanzhof”) has clarified that such compensation constitutes income from employment within the meaning of Sect. 19 of the German Income Tax Act (e.g. Federal Tax Court, Judgement dated August 1, 2024, file number VI R 52/20, margin no. 31). But how is this addressed in a cross-border context? Do German double tax treaties permit such inclusion if the taxpayer is resident in the other contracting state? The Federal Tax Court has now ruled on this matter again (file number VI R 3/24).
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5 min read
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10 Apr 2026
As a rapidly growing real estate company operating out of Sweden, we need reliable contacts, quick feedback and exceptional quality. Grant Thornton offers us a comprehensive service in tax advisory and compliance. The company has everything we need and works on a highly professional level, quickly and confidently in Germany and internationally.
Caroline Oelmann
Country Manager Heimstaden Germany
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