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Insights
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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?
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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
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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
- 2021
- 2020
- Federal Ministry of Finance (BMF) circular concerning tax deduction on remuneration from software development
- The EU Commission’s proposal to strengthen equity
- COVID-19 crisis: Inheritance law and business succession
- Exit Tax Topic Hub
- German federal election 2025
- Taxes & Compliance in Influencer Marketing
- BFH Insights - weekly. relevant. precise.
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2026
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