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  • Insights
    • 2026
      • 2026 Annual Preview: Tax Law in the Spotlight of the Federal Constitutional Court
      • Phase-aligned recognition of a minority shareholder’s compensation claim from a tax group
      • Revised Legal Interpretation by Germany’s Federal Labour Court – Rethinking virtual participation programs
      • Late-filing penalties and the corona crisis
      • New codes in tax return forms
      • News from the Federal Ministry of Finance on VAT for public sector operations that constantly run at a loss
      • Federal Fiscal Court: parking space costs do not reduce company car benefit
      • Transaction matrix after one year – practical application, deadlines, risks
      • Recognition of gas networks: Focussing on depreciation & decommissioning
      • Federal Ministry of Finance Circular DTA income: changes since 2025
      • Pillar Two Side-by-Side Package for global minimum tax agreed
      • Selecting international service providers – avoid typical mistakes
      • Transitional issues in inheritance tax and constitutional law
      • Supplementary taxes on income tax and their procedural peculiarities
      • Wage taxation under the double tax treaties (DTT)
      • Typical silent partnership or atypical silent partnership? Co-entrepreneur yes or no?
      • Determination of the profit threshold for the investment deduction (“Investitionsabzugsbetrag”) (Sect. 7g of the Income Tax Act)
      • Business split-up (“Betriebsaufspaltung”) and trade tax
      • Actual implementation of the profit and loss transfer agreement in the German fiscal unity
      • Correspondence principle for hidden contributions (Sect. 8(3) sent. 4 of the Corporate Income Tax Act)
      • Legal succession with restrictions in share for share exchanges (Sect. 21 of the Reorg Tax Act)
      • What is an "item of daily use" for income tax purposes?
      • Income tax deduction prohibitions and deduction restrictions are becoming prevalent
      • The struggle regarding partially remunerated transfers under Sect. 6(5) sent. 3 of the Income Tax Act
      • Own shares of the corporation can constitute tax pitfalls
      • Special business assets at the level of partnerships and no end in sight!
      • Reimbursement interest on trade tax is taxable
      • Change in the taxation regime for investment funds and investors
      • Trade tax can only be charged insofar as a legal entity fulfills the requirements of Sect. 2 of the Trade Tax Act
      • Electronic data exchange for private health insurance from 2026
      • Tax Navigator – an update on Wage tax at the start of 2026
      • Withholding Tax Relief for US-Owned Disregarded Entities at Risk?
    • 2024
      • Preserving the value of real estate – a current option for making arrangements
      • Corporate tax advisory in practice
      • Preserving the value of real estate – a current option for making arrangements
      • Preserving the value of real estate – a current option for making arrangements
      • Preserving the value of real estate – a current option for making arrangements
      • Current news on applying for income tax assessment
      • Preserving the value of real estate – a current option for making arrangements
      • E-invoicing in the EU
      • Corporate tax advisory in practice – September 2024
      • Tax CMS - Implementation made simple with HITGuard
      • The relevance of an HR compliance management system
      • The asset management GmbH
      • Tax Haven Defence Act (StAbwG) and EU blacklist – what businesses need to know from 2025
      • ViDA poses a challenge to companies
      • Real estate controlled companies
      • E-invoicing in the EU
      • Changes to transfer pricing documentation requirements
      • No suspension of the statute of limitations if third-party notice is incomplete
      • From 2025: action required on foreign currency accounts
      • Extinction of Exit taxation introduced
      • Damages awarded for loss of control of personal data
      • Effects of NIS2 on the retail and food sectors
      • E-invoicing is coming – effects on the retail sector
      • Registration period for producers of single-use plastic ending
      • Bundesrat approves the Annual Tax Act 2024
      • Complying with KSeF in Poland
      • Determination of Wages under DTT in the Wage Tax Withholding Procedure
      • Social Insurance Fund for Artists (Künstlersozialkasse)
      • It’s possible to restrict who views the Transparency Register
      • The impact of the 2025 election on tax
      • Social insurance income thresholds for 2025
      • Third-party discharging payments in insolvency proceedings
      • No True Grandfathering Protection for Financing Expenses from Existing Loans
      • Growth Initiative: new economic dynamics for Germany
      • Greenwashing? The BGH rules on advertising using terms like “climate-neutral”
      • No making up of negotiations on employee participation when an SE with no employees is activated
      • M&A in artificial intelligence (AI) and cyber security
      • NIS-2 poses new challenges for German SMEs
      • Chinese Investors M&A prospects on the German market
      • Termination of contracts in the event of a crisis
      • Company events – new information on flat rate payroll tax
      • The most important points on the Growth Opportunities Act
      • Transfer prices – new rules on financing transactions
      • R&D credit significantly expanded
      • VAT – compulsory e-invoicing is coming from 2025
      • Cyber-attacks – effective strategies for businesses
      • Construction law and insolvency
      • What to look out for in implementation
      • AI-based acceleration of Q&A and negotiation processes
      • Amount B Rules Published by the OECD
      • New legal requirements on businesses
      • Raise of monetary thresholds for determining enterprise sizes classes
      • News on exit tax
      • Purchase price allocation: challenges for management and focus areas
    • 2023
      • The German Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz – LkSG) has been expanded
      • Federal Fiscal Court rules on exit taxation and intending to return
      • The future of non-financial reporting – an update on sustainability reporting
      • Ruling on withholding tax reduction for S corporations under the Germany-US tax treaty
      • VAT digital distribution platforms
      • ECOFIN Council places Russia on EU blacklist
      • Annual-Press-Release-2022
    • 2022
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      • German Real Estate Transfer Tax (RETT) on Share Deals
    • 2020
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    • COVID-19 crisis: Inheritance law and business succession
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    • German federal election 2025
    • Taxes & Compliance in Influencer Marketing
    • BFH Insights - weekly. relevant. precise.
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