Last year the Federal Fiscal Court (Bundesfinanzhof – BFH) decided that paying a pension and salary to an owner-director at the same time does not mean that in principle the pension is to be classified as a hidden profit distribution. The tax authorities only partially adopted the principles of the judgment in the latest amendment of its Federal Ministry of Finance (BMF) circular. Cases where directors work part-time are critical.
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Regardless of whether you run a business, an institution or represent a family office, top-quality tax advice is more important for success than ever. We offer...
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Companies are continually liable to the transfer and transaction tax of VAT. VAT obligations and regulations are formalised and complex, and failing to observe them can affect a company’s finances long-term. At the same time, VAT is a tax that is particularly susceptible to fraud and therefore a particular focus of the tax authorities. That’s why we offer you maximum support and security with our experts’ advice.
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We understand our clients and our job. We find the right solution for every challenge you face. We’ll be pleased to assist you with:
National and international issues
Together with our VAT experts from the Grant Thornton network, we’ll advise you on all VAT issues, including abroad.
Declaration requirements/corrections
We’ll compile your specific VAT returns and declarations (advance VAT returns, VAT returns, recapitulative statements and Intrastat declarations).
Appeal proceedings
We’ll assist with tax audits, VAT audits and VAT inspections and also represent your interests in appeal proceedings and at the fiscal courts.
Voluntary disclosure of tax liabilities
We’ll support you with declarations to correct errors and voluntary disclosures of liability, in coordination with experts in criminal tax law to the extent required.
Process advisory
We’ll support you with ensuring the appropriateness and effectiveness of your VAT processes in day-to-day business. The focus here is both on observing the statutory regulations and optimising your company’s specific processes, resources and the technologies it uses.
Interface between VAT and technology
Together with our colleagues from tax technology, we’ll give you advice on analysing, selecting and implementing technical solutions for VAT, e.g. relating to tax engines for VAT or switching to SAP S/4 HANA or implementing and introducing electronic invoicing.
News & Insights
View more
Corporate tax advisory in practice
Federal Ministry of Finance: payment of salary and pension to directors at the same time
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6 min read
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26 Sep 2024
E-invoicing in the EU
Navigate safely through local compliance
The EU is pushing the modernisation of the VAT system with the planned introduction of unionwide electronic invoicing (“e-invoices”). But in practical implementation, there are great differences between the EU Member States. In this article, we explain the main challenges that global businesses face and point out how you can safely navigate through the different coun-tries’ various plans for implementation.
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4 min read
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16 Sep 2024
Corporate tax advisory in practice
Tax deduction ban for write-downs on group loans
Loans from shareholders and intragroup loan relationships (intercompany loans) are a popular means of structuring how liquidity is provided and distributed within a group of companies. If the debtor gets into difficulties, the creditor is usually affected not only by the loss of value or the bad debt but – if the loans are between corporations and the shareholding is at least 25 per cent – by the ban on tax deduction under Section 8b para. 3 sentence 4 f. of the Corporation Tax Act [KStG] as well.
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7 min read
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29 Aug 2024
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Ulrike Slotty-Harms
Partner
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