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Insights
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2026
- Real estate transfer tax on share deals – simplification of the notification requirement
- Identifying risks at the interface between customs and VAT and ensuring processes are properly integrated
- Federal Fiscal Court confirms 0% withholding tax relief for US S-Corporations under the US–Germany tax treaty
- Electricity tax exemption 2026 Key changes and what action operators of solar, wind and CHP plants should take
- The changing global tax landscape – why businesses need to act now
- Preservation of Tax Loss Carryforwards in Corporate Restructurings: German Tax Authorities Clarify the Restructuring Exception
- Trade Tax Add-Back of Water Use Charges
- Planned Reform of Voluntary Disclosure in Tax Criminal Law
- VAT and customs health check in cross-border relations between Germany and Switzerland
- The VAT liability of public-law entities under section 13c of the German VAT Act
- New administrative practice and higher permanent establishment risk for machinery and plant engineering firms in 2026
- The Legal Digital Health Check – setting up legally complaint digital processes and avoiding liability risks
- Provisions for early retirement obligations – the Federal Fiscal Court clarifies accumulation over time
- CBAM Regulation: New EU Obligations, CO₂ Costs and Compliance Requirements for Importers
- Tax technology health checks – tax processes, data and systems in a reality check
- Expansion of digital payroll interface – companies should not underestimate the need to take technical action
- Update | Energy relief scheme – relief premium of up to 1,000 euros for employees stopped for the time being
- Company events from 2026 – is your business still going in the right direction?
- New Tax Audit Regulations (ApO): More focus on risk and significantly expanded duties of cooperation
- Federal Court of Justice (BGH) amends case law – preliminary VAT returns and annual returns to count as separate offences
- 2026 Annual Preview: Tax Law in the Spotlight of the Federal Constitutional Court
- Berlin-Brandenburg Tax Court clarifies that US withholding tax can be credited against trade tax
- Employment and Social Security Law: Identifying Risks, Avoiding Liability
- Customs Health Check: Greater Transparency, Security and Control in Customs Matters
- Wage Tax Health Check: Identifying Risks and Reviewing Processes
- No tears of tax on leaving Farewell events can be tax-free
- New codes in tax return forms
- Focusing on Tax Risks: Why the VAT Health Check is the First Step
- Phase-aligned recognition of a minority shareholder’s compensation claim from a tax group
- Late-filing penalties and the corona crisis
- Revised Legal Interpretation by Germany’s Federal Labour Court – Rethinking virtual participation programs
- Recognition of gas networks: Focussing on depreciation & decommissioning
- Federal Ministry of Finance Circular DTA income: changes since 2025
- News from the Federal Ministry of Finance on VAT for public sector operations that constantly run at a loss
- Federal Fiscal Court ruling: Prohibition on deducting loan losses under section 8b(3) sentence 4 and following of the Corporate Income Tax Act
- Federal Fiscal Court ruling: Interest-free installment payment agreement does not result in notional income from capital assets
- Federal Fiscal Court ruling: Profits arising from the creditor and debtor being identical are not tax-exempt under section 8b(3) sentence 9 of the Corporate Income Tax Act
- Federal Fiscal Court ruling: International taxation rights related to shipping
- Federal Fiscal Court ruling: Income tax election rights and applying them in the tax assessment notice
- Federal Fiscal Court ruling: Deduction entitlements under section 10f of the Income Tax Act cannot be inherited
- Federal Tax Court judgement: Limitation on losses in the case of an acquisition loss under section 4(6) of the Reorganization Tax Act confirmed
- Federal Fiscal Court judgement: Loss offsetting for commercial animal breeding (section 15(4) Income Tax Act)
- Federal Fiscal Court ruling: Fees for binding rulings under section 89(2) and following of the Fiscal Code
- Federal Tax Court judgement: Treatment under treaty law of trade tax for partnerships
- Federal Tax Court judgement: Taxation of the takeover profit on upstream mergers doubtful under EU law
- Federal Tax Court judgement: First ruling on the deduction ban under section 4i of the Income Tax Act
- Minimum taxation: the Federal Fiscal Court specifies equity under section 163 of the Fiscal Code
- Federal Fiscal Court ruling: Forfeiture of a partnership’s trade tax losses on succession
- Federal Fiscal Court ruling: No separate and uniform determination of tax bases on sub-participation in a shareholding in a corporation
- Federal Fiscal Court ruling: constitutionality of the provision concerning 5.5% interest in the Valuation Act
- Federal Fiscal Court ruling: procedural law for tiered partnerships
- Federal Fiscal Court ruling: no “universal” progression clause under section 32b of the Income Tax Act
- Federal Fiscal Court ruling: distinction between sale under section 17 of the Income Tax Act and wages under section 19 of the Income Tax Act
- Federal Fiscal Court ruling: deduction of losses from other income under section 22 of the Income Tax Act
- Federal Fiscal Court judgement: scope of exemptions from the EU Parent-Subsidiary Directive
- Federal Fiscal Court ruling: when does trade tax liability for notional business activities arise?
- Add-backs for trade tax purposes for the temporary transfer of rights
- The procedural approach to atypical silent partnerships
- Applications related to exchanges of shares under section 21 of the German Reorganisation Tax Act
- Subsequent contributions to loss carryforward under section 15a of the Income Tax Act
- Taxation of Severance Payments Under German Double Tax Treaties
- Trade tax liability on capital gains from a participation in a partnership
- The passive loss of the German right to tax (“Entstrickung”) of assets
- Cross-border aspects of the German trade tax for shipping companies
- 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
- Transaction matrix after one year – practical application, deadlines, risks
- Pillar Two Side-by-Side Package for global minimum tax agreed
- Federal Fiscal Court: parking space costs do not reduce company car benefit
- Trade tax can only be charged insofar as a legal entity fulfills the requirements of Sect. 2 of the Trade Tax Act
- Tax Navigator – an update on Wage tax at the start of 2026
- Selecting international service providers – avoid typical mistakes
- Electronic data exchange for private health insurance from 2026
- Withholding Tax Relief for US-Owned Disregarded Entities at Risk?
- MiKaDiv 2027: The countdown is on – are you ready?
- Withholding Tax Health Check – identifying risks and checking processes
- Annual Tax Act 2026 – new rules for VAT grouping starting from 2029
- The first tax authority guidance on the tax consequences of hurdle/growth shares
- Tax-neutral restructuring – formalities to be observed in filing applications
- The ECJ judgement on real estate transfer tax and its significance to Germany
- Payroll Health Check – how to set up your payroll for the future
- Federal Fiscal Court decision: Time limits in the taxation of private disposal transactions (section 23 of the Income Tax Act)
- Corporate fitness and prevention courses: new requirements for proving tax exemption
- Federal Fiscal Court ruling: The real estate transfer tax group clause in section 6a of the Real Estate Transfer Tax Act requires a controlling enterprise
- Federal Fiscal Court ruling: Refund of withholding taxes in the absence of German taxing rights
- Federal Tax Court judgement: Cross-border commuter rules in German double taxation treaties
- Mark-ups in group insurance at the Federal Fiscal Court – does this mean the end of the Federal Ministry of Finance Circular of 29/11/2017?
- Münster Fiscal Court expresses doubts on constitutionality of interest on suspended tax liabilities for the years 2014 to 2018
- Mandatory e-invoicing from 2027 – key questions and answers
- Long-term production: loss-free valuation of work in progress in tax accounts
- Annual Tax Act 2026: The planned changes to the Income Tax Act
- Sugar tax planned from 2028: the tax and strategic impact on the food and drink industry
- Real estate transfer tax after the CJEU’s Nova Iberomoldes judgment
- German Reorganisation Tax Law: Münster Tax Court Eases Tax-Neutral Retroactive Contributions of Partnership Interests
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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.
- Tax and Compliance Checks for Companies
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2026
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