Knowledge
English article archive with translated specialist tax, company, foundation and international structuring articles from Kanzlei Meyers & Partner AG.
With Quality First GmbH, Felix Schulz has built up a company with a valuation of more than one billion euros – founded in 2017 and sold part of his shares in May 2022...
Read articleAnyone who has bought a GmbH privately instead of structuring the acquisition through a holding company pays in many cases almost double the tax. The reason lies in...
Read articleHow quickly can a sole proprietorship be converted into a double holding structure? How much time does it take, what does it cost and what preparations are required?...
Read articleAt the same time, Federal Finance Minister Lars Klingbeil announced at the end of April 2026 that he would abolish the self-disclosure under Section 371 AO for larger...
Read articleThe fact that influencers from Dubai are coming back to Germany and the Treasury is expecting them “desirefully” at the airport is a pretty picture – and the only...
Read articleFederal Finance Minister Lars Klingbeil announced it on 29. April 2026 at the Federal Press Conference itself said: Cryptocurrencies should be taxed “differently” in...
Read articleAnyone who wants to buy a company property – be it a shop, an office complex, a company building or a production hall – is faced with one of the most consequential...
Read articleThe German passport is considered one of the strongest passports in the world – and yet more and more wealthy individuals and entrepreneurs are opting for a second...
Read articleWhich taxes are relevant when returning from abroad to Germany, we consider in the following article. The technical answer is basically very simple. After returning to...
Read articleThe private acquisition of GmbH shares takes place under unfavorable conditions. After all, you have to spend net over-taxed income for this. But you can correct this...
Read articleMany advantages are possible with a holding company. In this post, we list the 11 most important of you and introduce them to you individually. They arise both in the...
Read articleWith a holding company you invest tax-optimized. There are several options. On the one hand, you can buy real estate with a holding company and then rent it to a...
Read articleWe have often reported on the advantages of a holding company. But with a foundation, even more advantages are possible. In particular, a foundation holding company...
Read articleThe rental of real estate in Germany is generally taxable. This also applies in the event that the owners are only subject to limited taxation in Germany...
Read articleWith a conversion from a sole proprietorship to a GmbH, several advantages can be achieved. On the one hand, this can shift the liability from the private level to the...
Read articleExit tax is usually known in the context of corporations. But basically the exit tax on private assets is much more relevant and diverse. In fact, the main issue is ...
Read articleLeveraging real estate is a term that should illustrate how to build and expand real estate assets as efficiently and quickly as possible. To illustrate such a...
Read articleExit taxation is a term used in tax law to refer to the taxation of hidden reserves when individuals move abroad. Examples of exit taxation are the exit tax on...
Read articleThe SPD and Bündnis 90/Die Grünen have expressed their interest in moving away from the previous regulation on the tax-free sale of privately held properties after a...
Read articleA luxury car is associated with prosperity, freedom, lifestyle, but rarely tax advantages. In this article, we demonstrate how to rent a luxury car and thus generate...
Read articleFor entrepreneurs, moving abroad always comes with obstacles. But a move can also generate tax advantages. We present a design with a family foundation in which the...
Read articleFor wealthy parents, it is often a challenge to optimize their wealth succession, including taxation. Some of them wonder if it can make sense to have a child at the...
Read articleFor many wealthy people in Germany, it is a long-term goal to transfer real estate assets as tax-free as possible. You can use a whole range of designs. Among other...
Read articleReal estate offers a whole range of ways to design taxes. The focus is often on depreciation. An even more significant factor is the potential tax-free sale out of...
Read articleTo save on real estate taxes, you have to set all the course from the beginning. It is of immense importance to assess the respective situation as accurately as...
Read articleHow to transfer money to your own GmbH? Entrepreneurs often ask themselves this when they realize that on the one hand their company could perform significantly better...
Read articleHeinz Herrmann Thiele worked his way up in one of the world’s most important industrial companies for commercial vehicle technology and took over this in practice...
Read articleIn order to realize tax-free profit distributions, two different tax designs have to be combined. On the one hand, the profit distribution is carried out by part...
Read articleProperty can be purchased and rented and sold in different ways. The type of acquisition plays a decisive tax role. For us it is an opportunity to show where these...
Read articleThose who want to emigrate to Switzerland without having to pay exit tax can use various options. One of them is particularly attractive if you live in Switzerland for...
Read articleThe partial income procedure can generate tax advantages in the case of a profit distribution from a GmbH. After all, in the partial income procedure, 40% of the...
Read articleAnyone who wants to buy and rent real estate privately in order to preserve the option of a tax-free sale can raise tax optimization potential via external financing...
Read articleInfluencers are omnipresent in our media-driven world. An essential feature of influencers is that they act as advertisers for a wide variety of products. Of course...
Read articleFor GmbH shareholders who have the desire to move abroad, the exit tax is a considerable obstacle. After all, this taxation boils down to taxes on a purely fictitious ...
Read articleUsing property with a spouse swing is particularly popular among spouses with property ownership. Because by the repeated sale of real estate among each other, if you...
Read articleIn the business sale, the valuation of the company to be sold is of considerable importance. Three evaluation methods are recognized here, but sometimes lead to very...
Read articleRentals via Airbnb and profits from cryptocurrency transactions have one thing in common: they have often been accompanied by tax evasion in the past. Especially if...
Read articleA set of rules of procedure governs the respective responsibilities in companies that have several managing directors. This is primarily relevant in the internal...
Read articleExecutors of wills take on a very responsible task. They fulfill the final will of the testators, in accordance with their meaning. In doing so, testimonies can give...
Read articleNormally, one tries to convert individual companies tax-neutrally into a GmbH or to transfer them directly into a holding structure – ideally using the option to...
Read articleDo you still want to convert your individual company into a GmbH in 2025? Then you have until 17.07.2025 to contact us. Because we have aligned and optimized our...
Read articleA social contract of a partnership or a GmbH in which two or more natural persons are involved should necessarily contain 5 important points. On the one hand, the...
Read articleCertain groups of people can be disinherited, but they can at least enforce a compulsory share right as soon as the inheritance occurs. Nevertheless, there are...
Read articleIn some situations, a holding company can only use partnerships as operational subsidiaries. However, this prevents the building of an organ stock that is usually used...
Read articleFix and flip are real estate deals that involve the development of land, the value of which is increased. Either you acquire a detached property, or one where an...
Read articleWhen comparing a UG (limited liability) with a GmbH, we notice some important differences. Although there is no difference in terms of taxation, it does exist in terms...
Read articleIf you want to emigrate to Dubai, you should know the five tax mistakes, which we outline in the following article. This includes the misconception about the tax...
Read articleA division of operations is a serious risk for GmbH shareholders. But often you only discover a business split when you trigger a taxable transaction by sale or...
Read articleAccording to § 3c EStG, the so-called partial deduction ban applies to certain operating expenses and advertising costs. It always applies when expenditure with...
Read articleSooner or later, real estate that a family holds in common or separate assets will be transferred to the next generation. Alternatively, it is often considered to sell...
Read articleGerman trade tax law knows the so-called extended reduction. In § 9 no. 1 sentence 2 the following GewStG is regulated that companies that exclusively manage (let)...
Read articleWhen it comes to the question of personal liability of GmbH managing directors, you have to distinguish different aspects. On the one hand, there is the issue of...
Read articleThe registered company civil law (short eGbR) is a new variant of the GbR. It expands the legal possibilities of a GbR. Because an eGbR now about legal advantages in...
Read articleTaxation of the transfer of business assets is a central issue in German tax law. Especially for entrepreneurs who want to sell or transfer business assets, it is of...
Read articleIf property changes due to death, i.e. in the context of the inheritance, the owner, this usually incurs inheritance tax. However, numerous exceptions and allowances...
Read articleWho gives away assets, pays gift tax – and who inherits, must pay inheritance tax. Schenker and giftees can avoid the gift tax, however, if they already think in...
Read articleAt present, the determination of transfer prices in international groups is to be carried out on the basis of the functions, risks and assets taken over. Therefore...
Read articleMany GmbH shareholders purchase a company car through their GmbH, which is sometimes also available for private trips. The income tax law takes these private trips...
Read articleOften it comes between close relatives to a loan grant with an unusual interest rate. For this purpose, the Bundesfinanzhof (BFH) subsumed with judgment of 31.07.2024...
Read articleThe change of profit method can be made for both business and tax reasons. Often, this step becomes necessary when companies set certain revenue or profit thresholds.
Read articleNowadays, it has become customary to operate internationally. An exclusive activity in Germany is for larger companies in times of globalization and foreign trade with...
Read articleBuying a company is a complex process in which various tax issues play a significant role. Especially the taxation of goodwill, i.e. the intangible company value...
Read articleDigitalisation is ubiquitous. In all daily situations, one is confronted with digital media. Be it in online shopping, the app for the car, the step-tracking app or...
Read articleThe sale of a company is a significant step for many entrepreneurs, which has not only business but also tax consequences. When selling a company, the taxation of...
Read articleIf a company files for insolvency and the competent district court opens the (provisional) insolvency proceedings, this is linked to the appointment of an insolvency...
Read articleDifferential taxation is a special scheme for the taxation of supplies of movable property. In short, the entrepreneur only submits the difference between the selling...
Read articleThe tax code (AO) fabricates a notification of an administrative act after a certain time has elapsed. The most famous fiction here is the 3-day fiction. According to...
Read articleThe Five Flag Theory, contrary to what the term suggests, is not a gray theory, but a concept that allows perpetual travelers at least tax-optimized travel. The five...
Read articleIn the design of tax-optimized asset successions, usufruct plays a particularly prominent role as a design means. In our design model presented here, we want to show...
Read articleThe establishment of a company is always associated with financial challenges. Especially at the beginning, losses are not uncommon, as the income is often not enough...
Read articleThe decision to move abroad can be influenced by a variety of factors that include both personal and professional aspects, such as lower cost of living or a job.
Read articleCertain conversion operations are exempt from real estate transfer tax under the group clause (§ 6a GrEStG). In this way, real estate transfers within a group of...
Read articleBusiness tax law also knows the principle of loss carry-forward. Losses from previous collection periods reduce income in the following years, provided certain...
Read articleClosing a lease agreement with your own GmbH sounds attractive at first glance. Because the property in private assets remains private assets and can be sold tax-free...
Read articleAccording to recent surveys, about one in four people in Germany has made a will or concluded an inheritance contract. The will determines who inherits which assets in...
Read articleProperty succession plays an important role in many families. The focus is usually on the transfer of business and real estate assets to the next generation, such as...
Read articleA company purchase often involves many risks. For example, the company value can fall drastically after the acquisition. However, one can ensure with a design that the...
Read articleA recovery clause for gifts is like a guarantee promise when buying goods: If the result of the gift conflicts with the previous expectations, the gift can also be...
Read articleEvery international group must ensure that its group companies have a wide variety of services available. These services can be administrative, technical or commercial ...
Read articleEarn-out payments in the context of corporate transactions are a frequently chosen arrangement to facilitate the conclusion of contracts between buyer and seller...
Read articleIn its judgment (IV R 9/21) of 9 November 2023, the BFH dealt with the taxation of so-called earn-out payments. In doing so, it endorsed previous case-law. The payment...
Read articleThe § 19 UStG, known as the Small Business Regulation, exempts companies with low turnover from VAT liability. Thus, from 01.01.2025, important changes to the...
Read articleA double foundation is a design construct consisting of a charitable foundation and a family foundation. Both foundations are involved in a holding company. However...
Read articleWhen a partnership is dissolved, the assets are generally divided among the shareholders. It can happen that an overhang arises in favor of one or more partners who ...
Read articleDue to the question to be answered in the future on the solution of the climate crisis, the question arises to what extent the legislator has incentives to promote the...
Read articleOn 10 November and 16 December 2022 respectively, the Bundestag and the Bundesrat adopted the DAC7 Implementation Act. However, the changes affecting in particular the...
Read articleIn the case of a current account, there is a settlement agreement between two business partners. Accordingly, mutual claims and liabilities are bundled in a current...
Read articleSave taxes by converting individual companies into GmbH? Can it really be that simple? We say yes! You can save both long-term and short-term taxes. In the long term...
Read articleGerman corporate tax law basically follows the tax subject principle. Accordingly, each company is taxed individually – i.e. without regard to a group group. There is...
Read articleDebt interest is tax deductible if there is a connection with a certain type of income. A classic here are loans for financing rented real estate, because here are the...
Read articleInvestment deduction amounts (IAB) are a common tax deferral model. They allow the deduction of operating expenses for the future purchase of movable assets, such as a...
Read articleWhoever wishes to make use of the tax exemption for business assets pursuant to §§ 13a and 13b ErbStG usually receives this exemption only for those assets which do...
Read articleThe exit tax is a hindrance for many GmbH shareholders if they want to emigrate abroad. But since 2025 there is also an exit tax, which affects all those taxpayers in...
Read articleA due diligence should check whether a company is a suitable target for an acquisition. Of course, you also make sure that the previous accounting is perfect. How else...
Read articleIn particular, in the Marks & Spencer case, the ECJ concluded that Member States had the possibility to restrict European fundamental freedoms by means of abuse...
Read articleThe acquisition of ownership of a property is also possible if the seller is not the owner of the property. The requirements are basically regulated in §§ 932 ff. For...
Read articleIn Germany, securities are subject to their own taxation. This is regulated in §§ 20 and 32d EStG. The income tax law here names the individual capital income and...
Read articleThe half-division principle was formulated in 1995 by a judge of the Federal Constitutional Court (BVerfG) as a comment on a judgment on the constitutionality of...
Read articleThe tax exemption for business assets of §§ 13a to 13c ErbStG enables an inheritance tax-free and gift tax-free transfer of individual companies, co-entrepreneur...
Read articleThe tax exemption for business assets applies according to § 13b (1) ErbStG to all commercial, agricultural and forestry as well as professional enterprises. However...
Read articleGoodwill, as intangible assets, is in principle not depreciable. Exceptions apply, however, if the entrepreneur either acquired the goodwill or created it in private...
Read articleGerman companies can set up a business in Dubai to partially shift their tax burden to the Arab Emirates. However, various provisions of international tax law must be...
Read articleAnyone who wants to optimize individual companies or partnerships for tax purposes quickly thinks of a holding structure. Because it combines several advantages in the...
Read articleIn principle, the transfer of land requires a purchase contract between two parties. However, a so-called change of legal entity can also occur for other legal...
Read articleThe division of operations is to a certain extent regarded as a spectre of every GmbH shareholder, unless it is intentionally brought about – as is sensible in some...
Read articleWith § 8c KStG, the legislature replaced the existing “coat purchase regulation” in § 8(4) KStG in 2008. The aim of the regulation is to avoid abuse by eliminating...
Read articleIn the Marks & Spencer case, the ECJ first developed the concept of final loss. British tax law stipulated that losses incurred by foreign subsidiaries at a domestic...
Read articleThe Inheritance and Gift Tax Act (ErbStG) has its own tax exemption for business assets. In the case of her, however, between the rule exemption (exemption of 85%) and...
Read articleThe separation triggers real estate transfer tax as a form of division (§ 1 UmwG) if a property is transferred to another legal entity within its framework. However...
Read articleIn the case of the exemption for business assets in inheritance tax and gift tax, a distinction must be made between the standard exemption on the one hand and the...
Read articleIt may happen that contracting states of a double taxation agreement interpret it differently. Then they attach a different importance to the rules of the double...
Read articleOur readers certainly know the exit tax all too well, because it is a long-term burner in our blog posts. Therefore, you probably already know that the exit tax...
Read articleIn our opinion, the exit tax represents a restriction on the free movement of persons in several respects. On the one hand, the fact remains of a fictitious taxation...
Read articleThe term “mandatory contract” is of importance in tax law, especially in the acquisition of assets. Because according to him depends, among other things, when the...
Read articleThe new additional taxation reduces the taxation requirements from which this regulation leads to a tax in Germany. As a result, it is now possible to set up...
Read articleIn one of our contributions, we announced that the European Court of Justice (ECJ) will soon decide on the VAT group. The sales tax organization is regulated in § 2...
Read articleHuman physicians, i.e. doctors and dentists, as well as pharmacists are subject to strict rules by their professional law when choosing the legal form of their...
Read articleConversion operations generally trigger the real estate transfer tax if, in the context of conversion, a property is transferred to another legal entity (for example...
Read articleIf losses are incurred at the private level, a number of provisions apply that regulate offsetting against future positive income. For example, losses from stock...
Read articleThe benefits for business assets under §§ 13a and 13b ErbStG play an important role in inheritance tax law and gift tax. In the context of the examination of the...
Read articleCertain incomes are primarily assigned to other types of income, insofar as they belong to these. The principle of this so-called subsidiarity applies generally in...
Read articleHidden distributions of profits (vGA) pose a high risk for shareholders of corporations. If the tax office establishes a vGA, it charges the declared operating...
Read articleA reserve under § 6b EStG enables the initially tax-free realisation of operational capital gains. A prerequisite, however, is that the entrepreneur the § 6b reserve...
Read articleIn many tax laws one wonders what the legislature may have intended. Some may be obsolete for various reasons without these laws being abolished. An example of this is...
Read articleWho rents real estate, must distinguish between acquisition, production and immediately deductible costs. Tax law allocates the respective expenses according to...
Read articleIn civil law, a distinction is made between the commitment transaction on the one hand and the disposable transaction on the other. This distinction is particularly...
Read articleEntrepreneurs of all kinds who want to emigrate to Spain have to face the issue of tax easing. Because Germany would like to tax the value of the company created up to...
Read articleThe so-called sham business is insignificant for taxation. This means that the tax office does not have to draw or observe the legal consequences from corresponding...
Read articlePrivate divestment transactions within the meaning of § 23 EStG are mainly known from the sale of real estate and the so-called 10-year period. However, the standard...
Read articleOn 10 August 2020, the so-called ESR regulations came into force in Dubai. The "Economic Substance Regulations", in English "economic substance regulations", determine...
Read articleGerman income tax law knows so-called withholding taxes in many places. Differently than usual, taxation here does not only take place when the tax return is...
Read articleSetting up companies abroad can offer tax advantages. However, this only applies if this is designed accordingly. Because if you simply from Germany a sole...
Read articleAn operating split exists when there are material and human connections between an operating and a holding company. So a person or group of people must master both...
Read articleIn the case of cross-border trade in goods, certain VAT rules are sometimes economically disadvantageous. This applies, for example, to the intra-Community transfer to...
Read articleGerman tax law distinguishes at the level of income tax between profit and surplus income. Both have in common that the difference between revenue and expenditure is...
Read articleWith sustainable entrepreneurial success, even a GbR with only two shareholders will eventually become too small. Especially the question of limitation of liability...
Read articleThe German double taxation agreement with Dubai (DBA UAE) expired on 31.12.2021. So far, no new agreement has been signed or the validity of the previous one has been...
Read articleAs a shareholder or shareholder of a GmbH, entrepreneurs sometimes do not need a monthly salary to finance their standard of living. One reason for this can be in...
Read articlewithholding tax (26.375 %) | Parts income procedure (60 % of the distribution x 40 % tax rate)
Read articleGermany has concluded a “DBA inheritance tax” with various states, including the USA. The double taxation agreement regulates which state may tax inheritances and...
Read articleCompanies of all legal forms regularly pay only 9% corporate taxes in Dubai – in addition to various exceptions and benefits. German entrepreneurs could therefore come...
Read articleSMEs form the backbone of the German economy. 99% of all companies belong to the “SME” sector, i.e. the category of small and medium-sized enterprises. Also due to...
Read articleLike that of other states, German tax law knows the concept of so-called de-engagement taxation. It always takes effect when the German Treasury loses its taxation...
Read articleAnyone who emigrate to Dubai in the United Arab Emirates (UAE) as a shareholder of a German GmbH or GmbH & Co. KG despite an exit tax or other tax easing must continue...
Read articleJurisprudence understands the concept of division of operations as the factual and personnel connection between two companies which are independent in themselves. But...
Read articleIn order to circumvent the extended unlimited tax liability, the tax burden abroad must be at least EUR 77,000:
Read articleAnyone who owns real estate and holds it in private assets can sell it tax-free 10 years after purchase. However, the so-called speculative period only applies to...
Read articleA business split occurs when there is a material and a human link between two companies. This in turn requires that a person in both companies has a uniform ...
Read articleGerman tax law knows how to record so-called de-knitting profits. They are always created when entrepreneurs or private individuals transfer certain economic goods...
Read articleIf entrepreneurs sell assets of fixed or working capital and this results in the discovery of hidden reserves, the resulting capital gain is in principle taxable in...
Read articleAnyone who has bought a GmbH as a private person and had taken out a loan for it, should take quite a long time to repay the loan. It is faster if you first set up a...
Read articleWhen selling real estate from private assets, the 10-year period of § 23 EStG must be observed. If the property is resold less than 10 years after its purchase, the...
Read articleDubai is more popular than ever as an emerging business location, especially for expats. A decisive role also plays tax system and tax burden, because the latter is in...
Read articleMore and more people, also from Germany, decide to move to Dubai. In addition to the undeniably better weather, tax considerations often play a decisive role. Because...
Read articleIf you want to start a holding company, you should also keep an eye on when the first profit distribution of its subsidiary should take place. Because if you intend...
Read articleIf you don’t want to pay any more taxes, it’s best to move to Dubai – at least according to a widespread belief. And in fact, Dubai is still an attractive location in...
Read articleService cars are particularly popular with entrepreneurs, because the law provides for various possibilities of tax enforcement. As a rule, however, there is an at...
Read articleThe residential charity abolished in 1990 is to be reintroduced into German tax law with the annual tax law 2024 (JStG 2024). Specifically, the Federal Government is...
Read articleWhether Dubai or Switzerland – more and more Germans are playing with the idea of emigrating abroad. Switzerland is particularly close to Germany, Dubai especially...
Read article§ 29 ErbStG leads to the expiry of the inheritance tax and gift tax. The most important case is that of § 29 (1) no. 1 ErbStG. Accordingly, the gift tax expires upon...
Read articleThe technical terms “regular protection” and “approval requirements test” known from inheritance and gift tax law are aimed at relieving company successions. They...
Read articleAnyone who moves his residence to Dubai often pursues tax interests. Because beyond white sand beaches and consistently good weather, Dubai is above all for its...
Read articleHigh-net-worth individuals and entrepreneurs like to use the family foundation as an instrument for asset succession. It is a self-interested foundation based in...
Read articleThose who move their permanent residence to Dubai usually want to leave as little or no assets as possible in Germany. This applies on the one hand to vehicles, but on...
Read articleIn the case of the contribution and transfer of business assets, it is possible in certain cases to submit an application to the tax office for the continuation of the...
Read articleapplies to: | lump-sum deduction from basic gross wage or salary | Employee percentage eligible thereon | Employer percentage eligible thereon
Read articleIn order to transfer the shares of a GmbH to a holding company in a tax-neutral manner, you have to be creative as a minority shareholder. Because German tax law...
Read articleMany successful entrepreneurs from Germany are currently considering emigration to Dubai. However, it more or less necessarily requires the “taking along” of the...
Read articleWith the draft of the Annual Tax Act 2024 (JStG 2024) published in mid-July, the Federal Government is adapting tax law to current circumstances. On board are tax...
Read articleDubai has long been considered a center for freelancers and founders who either already run a business or want to start one locally. Especially for freelancers, Dubai...
Read articleA division of operations, if it occurs unprepared, regularly leads to considerable tax disadvantages. However, it can also be used as a targeted instrument for company...
Read articleHoliday rentals experience a real hype, also through portals such as Airbnb and reinforced by the Covid-19 pandemic. More and more people use the opportunity to stay...
Read articleThere is no income tax in Dubai – so far, so well known. However, the corporate tax is also significantly lower compared to other countries – such as Germany. Because...
Read articleMany German entrepreneurs are interested in leaving Germany. Dubai plays an increasingly important role as a destination. In fact, there are a large number of factors...
Read articleFoundations, and especially family foundations, are convincing with a number of tax advantages that can significantly accelerate long-term wealth accumulation. The tax...
Read articleTax Invoice without Duration of Use Report | Tax Invoice with Duration of Use Report | Business Account (Cashflow)
Read articleA hidden distribution of profits regularly leads to undesirable consequences for the GmbH and affected shareholders. However, the legal consequences are sometimes more...
Read articleThe transfer of real estate – either within the family or between foreign third parties – regularly triggers various tax consequences. As far as income or gift tax...
Read articleThe church tax serves to finance tax-raising religious communities in Germany – primarily the Catholic and Protestant churches. In principle, their calculation is...
Read articleSpecial rules apply to commercial transactions. These can be found in §§ 343-372 HGB. Therefore, it is of central importance to know what is actually a trading...
Read articleFor a long time, there was a rumor that there were no taxes in Dubai. Consequently, there would be no obligation to keep accounts. But since 2024 you have to be in the...
Read articleIn tax law, too, the interpretation of a standard may show that it contains a legal gap. Then the question arises whether the legal practitioner may close this gap by...
Read articleMore and more people, especially entrepreneurs and wealthy individuals, are playing with the idea of emigrating to Dubai. Because the city is not only a tax haven, but...
Read articleSpousal splitting in Germany has been under criticism for a long time. On the one hand, it stands for a cementation of gender-specific distribution of tasks within...
Read articleIf the shareholders’ meeting of the GmbH has recalled the managing director by resolution, the question arises as to when the recall is effective. It is fundamental...
Read articleFarmers and foresters have several profit determination options available. One such is the determination of profit by average rates. We explain the requirements and...
Read articleThe Caribbean island nation of Trinidad and Tobago is in a way an exceptional phenomenon. Many small and even larger island states, such as Malta and Cyprus, have...
Read articleThe so-called progression reservation is a mechanism for realistically setting the tax rate applicable to income taxation. In Germany, this only applies to income tax...
Read article§ 38 (1) GmbHG regulates the free and at any time recallability of the managing director. Only if a corresponding agreement has been made in the statutes, the...
Read articleFor many corporations and in particular for the GmbH, the balance sheet of the items “Capital reserve” can be found on the liabilities side. They include all funds...
Read articleThe legal institution of disruption of the business basis also has significance in gift tax law. Accordingly, a donation can be unwound back. The result of the...
Read articleIf you want to start a company in Dubai, you have to distinguish whether it should be in the core area of the United Arab Emirates (UAE), or in a Dubai Free Zone...
Read articleStarting a company in Dubai outside of a free zone is easier than you might think. Above all, the company foundation in Dubai is comparatively fast, sometimes even in...
Read articleSpouses and registered civil partnerships existing for at least 3 years | 4.8%
Read articleIn the case of a GmbH with several shareholders, you can usually only set up a holding company for individual shareholders if you pay taxes on the conversion process...
Read article§ 29 ErbStG leads to the expiry of gift tax and inheritance tax. There are enumeratively listed the cases in which there is an extinction. We explain which conditions...
Read articleUnder the aegis of the Grimaldi dynasty, the Principality of Monaco has created a pearl on the French Riviera. The establishment of a casino has played an important...
Read articleof which 60 % is taxable according to the partial income procedure § 3 no. 40 letter c, § 3c EStG | 15.907.50 €
Read articleThe history of the church tax in Germany is complex and accompanied by many conflicts. Until today, therefore, it is debated whether one should reform the previous...
Read articleSugar tax or the taxation of sweetened soft drinks is a tax in Germany that has been much discussed in the recent past. There has been a sugar tax in Germany before...
Read articleThe OECD has published important documents on global minimums. For German companies, the temporary safe-harbour regulations are particularly important. We explain...
Read article§ 9 ErbStG comprehensively regulates the origin of inheritance tax and gift tax. The § 9 (1) no. 2 ErbStG concerns the origin of the gift tax, i.e. the case of a gift...
Read articleAnyone who pays out capital gains, especially profit distributions, is obliged to deduct tax. The deduction is normally 25 % of the capital gains. Because the law...
Read articleShares in corporations are usually transferred to an existing holding GmbH by way of the so-called share exchange. This path is to book values and thus tax-neutral...
Read articleBecause income and inheritance tax law have only been insufficiently coordinated in Germany, double taxation can occur here in many cases. This is the case, for...
Read articleIncome from agriculture and forestry is privileged over other types of income – especially over income from business operations. It is therefore important to...
Read articleSpouses, registered partners, but also non-marital unions often share a lot. This is why – especially single-earner partnerships – have joint accounts. But such joint...
Read articleThe tax code distinguishes between the correction of tax rulings or equivalent rulings and the cancellation of other administrative acts. The latter is between the...
Read articleIt happens regularly that pensioners originally worked in Germany, but then moved abroad. But because they worked in Germany for a while, they have a ...
Read articleIn times of high construction costs and lengthy procedures, investments in real estate abroad are becoming more interesting again. In addition to private investors...
Read articleExit tax is usually not paid. But there are situations in which it can even make sense to pay the exit tax voluntarily. Of course, this is related to a tax scheme that...
Read articleAlmost all double taxation agreements (DTAs) include the concept of tax residence. On the basis of this, it is determined which state has the right of taxation to the...
Read articleThe recognition of a foundation requires several aspects, both civil and tax law. Founders must first and foremost follow the prescribed procedure, in the course of...
Read articleIf an operating capital or partnership requires real estate for the exercise of its activities, they are gladly positioned in a rental company. This allows the...
Read articleLiving in Germany, working abroad – or vice versa. In times of increasing digitalization and flexibilization of numerous activities, more and more employees and...
Read articleDisguised distributions of profits, or vGA for short, sometimes pose a considerable risk in the relationship between corporations and their shareholders. A lack of...
Read articleAnyone who wants to emigrate to Dubai as an entrepreneur and still has a German holding company without subsidiaries, because they were previously sold by her, often...
Read articleUnlimited taxpayers can count foreign taxes paid for foreign income against German income tax, among other things, if the requirements of § 34c EStG are met. However...
Read articleNot only conceptually does the tax code distinguish between the revocation of an unlawful administrative act and the revocation of a lawful administrative act (§ 131...
Read articleUnlike Germany, the United Arab Emirates (UAE) tax according to the territoriality principle. This means that only income earned domestically is tax-relevant. Since...
Read articleFor limited taxpayers, the tax is calculated differently than for unlimited taxpayers. The calculation of the tax is regulated in § 50a EStG. Taxation is basically a...
Read articleWith § 32a KStG, corporate tax law contains an independent amendment provision for tax assessments of shareholders. It goes beyond the amendment rules of the Tax Code...
Read articleWith the extended reduction according to § 9 no. 1 sentence 2 GewStG, companies managing real estate avoid paying business tax. The regulation is particularly...
Read articleOnly a few years ago in the United Arab Emirates (UAE), thus also in Dubai, there were quite restrictive regulations on the granting of visas. In the meantime, it has...
Read articleYour own property plays an important role in most industries, as it serves as an office or storage space. However, it is rarely expedient, especially in the corporate...
Read articlePurchases and sales of real estate are generally exempt from VAT. Anyone who acquires a rental property is therefore usually not entitled to a refund of the input tax...
Read articleSuccessful GmbH shareholders are often interested in emigrating to other countries. A particularly attractive destination is, among other things, the city-state of...
Read articleIn the United Arab Emirates (UAE), the legal form LLC is known as the primary alternative among corporations. Indeed, holding structures are also possible in the UAE...
Read articleTransfer pricing between related companies is also subject to special tax regulations in Dubai. The proximity of the parties involved to each other and the...
Read articleBoth in the financial administrative procedure and in the financial court procedure, the remedy information is important. However, it often happens that this is...
Read articleThe so-called 183-day regulation determines the tax liability of certain groups of people in countries with which Germany has concluded a double taxation agreement. It...
Read articleFor German entrepreneurs, a tax-free move abroad is possible. For this purpose, a holding company is created with a foundation in Liechtenstein. The company can still...
Read articleWith the so-called box privilege comes a comprehensive exemption from profit distributions. The legislature exempts dividends and other payments from corporate and...
Read articleIt is not only the substantive design of the global minimum tax that causes difficulties. In addition, there are procedural complications in connection with the...
Read articleIn Germany, unrestricted taxpayers who rent real estate in Dubai without specifying this income in their tax return in Germany commit tax evasion. For a while, this...
Read articleA German GmbH pays about 30% in corporate tax and business tax. A Dubai LLC based in a free trade zone in the United Arab Emirates (UAE), on the other hand, pays only...
Read articleDubai, the crown jewel of the United Arab Emirates (UAE), is famous for many special features. This includes the sheer number of skyscrapers, including the Burj...
Read articleThe hereditary building right is a more or less widespread variant of the purchase of land depending on the region. Specifically, the property is leased over a long...
Read articleAsset stock donations refer to those donations which are made to promote the assets to be received by a foundation. Your tax deductibility is regulated in § 10b...
Read articleThe equity and thus assets of A-GmbH remain unchanged. While EUR 100,000 of cash assets (bank) are added on the asset side, debts on the liabilities side also increase...
Read articleAccording to § 6 (4) AStG, it is possible to pay the exit tax or in instalments according to the new legal situation. However, taxpayers then have special notification...
Read articleAn organisation exists when a company (so-called organ company) transfers all its profits to another company (the organ carrier) on the basis of a profit transfer...
Read articleInheritance tax and gift tax are usually relatively easy to cancel in Germany. In addition to allowances, facilitations for beneficiary assets and, in addition, the...
Read articleAn organisation exists when a company (so-called organ company) transfers all its profits to another company (the organ carrier) on the basis of a profit transfer...
Read articleThe VAT carousel is one of the best-known and most widely used models for organized tax evasion. According to estimates, the use of the carousels alone escapes the...
Read articleAn unlawful administrative act can be reinterpreted into an error-free administrative act according to § 128 AO. The reinterpretation is regulated in § 128 AO and is...
Read articleWhether they work in the trade, service sector or retail sector: entrepreneurs and landlords need capital to invest in the future of operations. Due to the sometimes...
Read articleThe term “private asset management” plays the decisive role in income tax law in many places. Because it decides, among other things, the question of whether there is...
Read articleWith § 3a EStG, German income tax law makes so-called restructuring income tax-free. Profits and other business assets arising during a business restructuring are thus...
Read articlePeople who own real estate in Spain without being tax resident there at the same time pay a special tax: the so-called self-use tax. The self-use tax on real estate in...
Read articleLegal capacity is the ability to be holders of rights and obligations. In principle, the relevant legal system – the so-called “Company Statute” – determines the legal...
Read articleThe general meeting of shareholders shall decide on the removal of the managing director. This can lead to errors in the framework of the decision-making process or...
Read articleIn VAT law, a distinction is made between the so-called actual taxation and the nominal taxation. The latter is the rule, while the actual taxation is only applied in...
Read articleGerman income tax law provides for various tax exemptions. They are largely listed in § 3 EStG and primarily concern employees. This also includes shareholder-managing...
Read articleAnyone who invests in real estate or other economic assets together with business partners will accept some disadvantages if the investment takes place in private...
Read articleThere are known cases in which companies transfer profits abroad via transfer prices in order to reduce the tax burden. Then the Member States of the European Union...
Read articleThe separation is a form of division and is regulated in § 1 (1) no. 2 UmwG. It refers to the “transfer” of a branch of business from an existing partnership or...
Read articleWith the additional taxation according to §§ 7 to 14 of the Foreign Tax Act (AStG), the legislature wants to counteract arrangements in which a German taxpayer makes...
Read articleIf you want to start a company as an individual entrepreneur, the choice of a sole proprietorship as a legal form often makes sense, because it is very easy to set up...
Read articleThe United Arab Emirates (UAE), a mosaic of tradition and futuristic vision, lures with its promise of a life full of possibilities, luxury and progress. Especially...
Read articleAccording to § 4 (1) sentence 3 EStG, a taxable but fictitious extraction occurs when an economic asset is transferred from a German to a foreign permanent...
Read articleIn terms of its taxes, Norway is no exception compared to the other Scandinavian countries: they are relatively high. Nevertheless, there are some peculiarities in...
Read articleAccording to § 4(4a) EStG, certain debt interest is not deductible for tax purposes. The prohibition of deduction comparable to paragraph 5 always applies in cases...
Read articleThe term extended growth model is understood to mean a conversion of a GmbH & Co. KG into a GmbH. This conversion takes place through an addition of the partnership to...
Read articleFamily foundations are regularly self-interested, so they do not serve charitable or church purposes. This applies every 30 years § 1 (1) no. 4 ErbStG. According to...
Read articleThe legal consequence of the additional taxation is that the income subject to additional tax in accordance with § 7 (1) AStG in conjunction with § 10 AStG is to be...
Read articleAnyone who sells real estate within the family, for example to their own spouse, can lift considerable depreciation potential. At the same time, the buyer is obliged...
Read articleFor various tax arrangements and also to use optimal depreciation, it may become necessary to evaluate a brand. “Brand” is the generic term for the so-called company...
Read articleLandlords are regularly members of a so-called community of owners. Alternatively, they rent an entire house, but should or must also reserve for future repairs and ...
Read articleIncome tax law provides for usable assets in principle a so-called depreciation (AfA). The legislator assumes that objects such as EDVs, vehicles or even real estate...
Read articleIn addition to countless tourist attractions and numerous opportunities to start businesses, Dubai also offers an attractive real estate market. You can buy real...
Read articleConvertible bonds are a special form of investment and also an option to involve employees in the employer’s company. Your tax treatment is quite complex, which ...
Read articleThe regulations for the global minimum taxation – specifically the “taxation of income” to 15% – must be implemented on the one hand by the financial administration of...
Read articleAccording to § 3b EStG, employers can pay surcharges for holiday and night work in whole or in part, depending on the amount, tax-free. Many GmbH shareholders are at...
Read articleWhether and under what conditions the damages tax paid to a company is very controversial and depends on the individual case. We give an overview and explain which...
Read articleThe Property Acquisition Tax Act (GrEStG) provides for obligations to notify the property acquisition to the tax office. The incorrect or missing notification affects...
Read articleA national court may refer a question of law to the European Court of Justice (CJEU) in the context of the preliminary ruling procedure under Article 267 TFEU...
Read articleIn the United Arab Emirates (UAE), a new tax exists since mid-2023, namely the corporate tax. Since then, Dubai has paid a lump sum of 9% corporate tax on corporate...
Read articleIn addition to corporate tax, business tax is a significant burden, especially for corporations. Because, unlike sole proprietorships and partnerships, they cannot pay...
Read articleSince 01.01.2007, the annual publicity in Germany is strictly regulated. However, there are some limitations and benefits in disclosing the financial statements. This...
Read articleThere are considerable real estate assets in numerous families, the value of which has increased significantly in recent years. If these properties are rented out, tax...
Read articleThe installation and operation of photovoltaic systems can have significant tax implications. This applies in particular to partnerships. This can be particularly...
Read articleExpenditure relating to the budget is regulated in § 35a EStG. Thus, household services can also be taken into account to reduce the tax burden. Near-household...
Read articleMongolia is a prime example of a former Eastern Bloc state that has found a path towards a stable democratic state order and market economy. Mongolia has to deal with...
Read articleThe deregulation tax, like the exit tax, affects entrepreneurs who move their residence abroad. As a result, they lose their status as unlimited taxpayers in Germany...
Read articlePersonal loans are loans between several, usually two, private individuals. For example, parents grant a personal loan to their children, who use this money to...
Read articleIt is often said that the Federal Financial Supervisory Authority (BaFin) also violated its obligations in the Wirecard scandal. Thus, it should also be liable to the...
Read articleThe income tax in Germany is by no means static. Rather, there has been a lot of momentum in the development of income tax in Germany. The development of the basic...
Read articleA curious tax from our present view, which existed for a long time in Germany, was the commodity tax. Since 1909, this excise duty was first levied on matches and...
Read articleThe Commission decided that the Irish financial administration had disallowed the Irish branches of Apple Sales International (ASI) and Appel Operations Europe (AOE).
Read articleStart of the move | One person | Supplement for each additional person in the household | Couple with two children
Read articleHospitality costs can arise in various situations. The classic is hosting business partners at a business dinner. But there are also costs in the catering of own...
Read articleBoth the factual requirements and the legal consequences of the general additional taxation are regulated in § 7 (1) sentence 1 AStG. Accordingly, it is assumed that...
Read articleThe history of wealth tax in Germany is marked by a contrast. In the early days of the Federal Republic of Germany, the property tax remained unchanged for many years...
Read articleThe objectives of both global minimum taxation and additional taxation are to prevent abuse and restrict cross-border tax competition. However, the question is to what...
Read articleDubai in the United Arab Emirates (UAE) is an emerging business location and already one of the most important in the Middle East. The free trade zones in Dubai play a...
Read articleEntrepreneurs write off assets of the company assets in principle over the usual period of use of the respective object. The depreciation reduces the profit and also...
Read articleA share buy-back occurs when a corporation acquires shares in itself. In particular, when the GmbH shareholder leaves, a share buyback must be considered. It can lead...
Read articleDubai, a vibrant metropolis in the heart of the United Arab Emirates (UAE), is known for its breathtaking skyline, luxurious lifestyle and dynamic business world. For...
Read articleA share buy-back occurs when a corporation acquires shares in itself. A quotal share repurchase therefore exists if the repurchase of the shares takes place in...
Read articleProfits and losses are taxable if the taxpayer achieves them under one of the seven types of income – so far, so clearly. Unwritten condition for recognition by the...
Read articleThe action for annulment (Article 267 TFEU) is a legal remedy enabling taxpayers to assert that it is contrary to Union law. We explain to which conditions the action...
Read articleWith the Future Financing Act, which was finally adopted by the Federal Council on 24 November 2023, the Federal Government is combining comprehensive measures in...
Read articleWhoever acquires land does so either in the built-up or in the undeveloped state. If an object is still on the respective ground and has to be demolished first...
Read articleAccording to § 8 GewStG, certain operating expenses are added back to the profit from commercial operations, provided they have previously reduced the profit. This...
Read articleThe BFH has ruled in a recent case-law that the exit tax is illegal in some aspects. More specifically, the lack of a deferral mechanism constitutes a breach of...
Read articleYear | German Foundation | Tax burden | Liechtenstein Foundation | Tax burden
Read articleDifferent corporate and legal forms are taxed differently in Germany. The same applies to private income, which is partly subject to the standard and partly to the...
Read articleWho rents real estate, hereby earns income from renting and leasing - so it is regulated by the income tax law. According to § 21 paragraph 2 EStG takes place in the...
Read articleSEStEG | Law on tax measures accompanying the introduction of the European
Read articleAlptekin, Sepha | Clarified and unclear application questions of commercial coloring according to § 15 para. 3 No. 1 EStG,
Read articleAccording to § 3 no. 51 EStG, tipping is tax-free. There are only a few final requirements for tax exemption:
Read articleThe best way to optimize a GmbH sale is by converting it into a company. This benefits both seller and buyer. Sellers can apply the so-called half tax rate, which ...
Read articleIn turnover tax, a change from nominal to actual taxation can sometimes be useful, for example for increasing liquidity in the company. However, certain conditions...
Read articleVolume 5: AStG, EigZulG, FördG, FZulG, InvStG, InvZulG, KapErhStG, SolZG, StAbwG, UmwStG, VermBG, WoPG
Read articleWhen it comes to the valuation of companies and real estate, there is often talk of the so-called income value method. For him, the achievable selling price is based...
Read articleBusiness assets can be transferred to other persons in Germany without inheritance and gift tax – either by way of gift or by way of inheritance. However, the tax...
Read articleFix and flip refers to a particular strategy of investing in real estate. The focus is on the acquisition of objects in need of rehabilitation, their subsequent...
Read articleThe principle has been valid for a long time: internal sales of an organization are not taxable. Now he could tilt. The European Court of Justice (ECJ) has been...
Read article(Recommendation) | Commentary on the Income Tax Act 448. Additional delivery, Heidelberg 2023
Read articleNow more there is the new application decree for the AStG. Its final version justifies some changes in the context of the exit taxation for natural persons. We clarify...
Read articleThe history of inheritance tax and gift tax in the Federal Republic was initially relatively constant. But at the latest since reunification, the number of legislative...
Read articleThe principle of proportionality binds the state in its relationship with its citizens to four important conditions. So his laws and actions must first be legitimate...
Read articleAdvantages of a partnership can also occur in questions of annual financial publication. The aim is to regularly avoid the publicity of the annual accounts or to...
Read articleExplicit in Article 100 paragraph 1 GG, §§ 80 ff. in conjunction with §§ 77 ff. BVerfG regulates the competence of the courts on the compatibility of the simple law...
Read articleMany entrepreneurs today are considering whether to emigrate to Dubai. Whoever is a GmbH shareholder must also pay attention to the exit tax. Because it only affects ...
Read articleWhen entrepreneurs move abroad, taxes are often incurred, which can be avoided by tax design. Here, the avoidance of the exit tax according to § 6 AStG is in the...
Read articleFor families with multiple companies, double holding is the ideal approach to structuring. Both the optimization of taxes and the best order of the family members are...
Read articleThe income from § 17 EStG concerns those arising from the sale of privately owned shares in corporations. The Bundesfinanzhof (BFH) had to decide whether the targeted ...
Read articleHow do you pay taxes in a country like Singapore, where milk and honey seem to flow? We address this question in this article. We look at what the tax law of the tiger...
Read articleUruguay is one of the smallest but also the most prosperous states in South America. Although it is economically mainly characterized by agriculture, especially cattle...
Read articleVery wealthy people often face many challenges with their assets. One of them is wealth succession. In Germany, it is subject to inheritance tax or ...
Read articleForeign income is on the agenda for many companies. However, they can also be incurred in the private sector, for example if a rental property is located outside...
Read articleP2P loans, also known as “private loans” in German, have enjoyed great popularity for many years. In addition to specialized platforms, their degree can also be “face...
Read articleThe concept of donation covers all free donations. However, if the recipient provides a return, one speaks of a mixed gift. Because an enrichment only takes place...
Read articleWith the Minimum Tax Act (MinStG), which the Bundestag adopted in November 2023, Germany is transposing the EU Minimum Tax Directive (2022/2523) of 15.12.2022 into...
Read articleManaging directors of corporations, in Germany in particular of GmbHs, are generally not subject to any statutory pension insurance obligation. A frequent...
Read articleA non-profit GmbH, gGmbH for short, is tax-privileged in many respects. However, the prerequisite is the pursuit of certain purposes. In addition, the gGmbH must not...
Read articleValue at 01.01.: EUR 20,000 Value at 31.12.: EUR 25,000 increase in value thus EUR 5,000 | Value of the shares at 01.01. (EUR 20,000) x Base interest 2.5% x 70% (§ 18...
Read articleGerman tax law is bound by a large number of framework conditions that go back to the Basic Law. In addition to the objective net principle and the subjective net...
Read articleWhen selling a sole proprietorship, there are sometimes considerable taxes on the profit. So if you want to save taxes here, convert your own company first into a...
Read articleIf a company sale is pending, you can plan a reduction in taxes in advance by tax design. With a foundation you can even achieve that a GmbH sale remains completely...
Read articleBuildings erected on foreign land are regularly transferred to the property owner. At the same time, the construction costs were borne by another person, such as the...
Read articleIf legislators want to promote certain measures, this is often done via subsidies and grants. They are used, for example, for the installation of a heat pump, certain...
Read articleThe purchase, rental and sale of real estate are classically attributable to private asset management. Income is covered by § 21 EStG, capital gains are tax-free after...
Read articleThere are situations whose tax classification is deeply controversial and therefore the legal situation is opaque. Nevertheless, tax return forms primarily do not ask...
Read articleTerm life insurance relieves the financial consequences of the death of an insured person, usually the spouse. If the risk arises, the person entitled to receive the ...
Read articleIt makes sense not only internationally to shift profits between individual company locations. Also nationally, in Germany this offers itself. The reason for this is...
Read articleThe Olympic Games have sparked great enthusiasm since ancient times. Just as today, victories were considered prestigious. But only the victors, the Olympians, were...
Read articleTaxes can apply to various sources. Historically, this is usually about taxes on income or on assets. The latter category certainly includes the window control, which...
Read articleThere are some ways to reduce the business tax burden. For some, operational functions need to be relocated to low-tax communities. For others, however, this is not...
Read articleTemporary employment plays an important role, especially as a design model in the context of trade tax in the case of dismantling. It is therefore important to...
Read articleNamibia is one of the youngest countries in Africa. Therefore, Namibia had sufficient opportunity to orient itself on other models in the development of its tax law...
Read articleOne of the most important principles governing the collection of taxes in the Federal Republic of Germany is the so-called performance principle. It requires that the...
Read articleGerman tax law is based on a number of fundamental principles. These in turn are outflows of the Basic Law. For example, Article 3 GG states that all people are equal...
Read articleTax law in Germany is subject to certain basic principles, according to which it should be guided. In addition to an objective net principle and the performance...
Read articleTransferring assets without incurring inheritance or gift tax is possible. This is ensured on the one hand by the allowances for inheritance and gift tax. However, tax...
Read articleThe 18th and 19th In the century, the keeping of songbirds was very popular in Germany. The nightingale in particular enjoyed great popularity because of its melodic...
Read articleThe beard tax has been levied at different times and in different places. Sometimes it only served purely fiscal purposes, sometimes it should have a steering effect...
Read articleThe roof tax was a special property tax. It was especially widespread under the Habsburg Monarchy. But even in the Roman Empire such a levy was known. Nevertheless...
Read articleA division of operations consisting on the one hand of the operating company and on the other of the ownership company regularly leads to tax disadvantages and only in...
Read articleWith the Growth Opportunities Act, which was presented for the first time in July 2023 and was discussed in the German Bundestag in October 2023, the Federal Ministry...
Read articleTaxation | Distribution from O1-GmbH | Distribution from O2-GmbH | Distributions from company custody | Sales profits in company custody (shares)
Read articleAccording to current surveys, there are around 15 million so-called net taxpayers in Germany. While the tabloid press in particular likes to speak of “people who keep...
Read articleThe so-called home swing, also known as the “Sylter model” is an interesting design for the tax-free transfer of assets between spouses and cohabiting partners...
Read articleWhen assessing the company’s participation in the financial statements, doubts regularly arise. These occur precisely when profit transfer agreements have been...
Read articleThe conversion of individual companies into a GmbH can generate tax advantages that can be used in the future. In this way, one can position a claim to the GmbH during...
Read articleMembers of the German Bundestag and the individual state parliaments can certainly be described as top earners. For their “service to the people” they receive various...
Read articleMany parents with real estate are wondering how to transfer their real estate to their children in a tax-optimized manner. We present a design model that avoids both...
Read articleThe term “sister societies” is a metaphor for companies that stand next to each other like siblings. The background is the joint participation of the same partner. Is ...
Read articleThe terms “tax entanglement” and correspondingly also “tax de-entanglement” play decisive roles again and again, especially in situations in international tax law...
Read articleTax rate (income tax) | Up to 45% (plus solidarity surcharge and, where applicable, church tax) | 15% (plus solidarity surcharge)
Read articleType of income | Before division of operations | After the split-up
Read articleAnyone who buys, sells, gives away, contributes or otherwise transfers a domestic property usually carries out a transaction subject to real estate transfer tax. This...
Read articleThe tax liability mechanism plays a decisive role in VAT law, especially in cross-border situations. Because sometimes there is a double taxation of supplies or...
Read articleThe term “related person” appears in various places in German tax law – for example in the Foreign and Income Tax Act. It is important to note that contracts and ...
Read articleGerman tax law basically knows a clear distinction between self-employed and non-self-employed activities. In addition to the Income Tax Act (EStG), this is also...
Read articleRemaining enrichment within the 10-year period according to § 10 ErbStG | EUR 2.000.000
Read articleCross-border workers are workers who commute across the national border for their daily work. For example, you live in Lindau on Lake Constance, but work in...
Read articleAnyone who has real estate and wants to tax it optimally should appreciate the depreciation. Although it is usually only 2% of the acquisition costs in the year, there...
Read articleBSGaV | Ordinance on the application of the arm's length principle to permanent establishments pursuant to § 1 (5) of the Foreign Tax Act
Read articleThe new valuation right under property tax follows a zone concept. According to this, the soil indicative value is in principle binding for all properties that lie...
Read articleThe Bundesfinanzhof (BFH) had to deal with the question of whether and, if necessary, under what conditions a donation deduction according to § 10b EStG is to be...
Read articleGreece has developed special tax options for foreign pensioners. In Greece, pensioners pay only 7% income tax on their German pensions. Other income is also...
Read articleInsofar as there is a tax link in Germany, Germany can regularly tax world income, including income from abroad. However, the German financial authority must first...
Read articleEngland was a pioneer in introducing modern tax laws. Many countries have followed this example. But how exactly do you pay taxes in the UK today? For that we throw...
Read articleTax havens enjoy great popularity in international corporate tax law, because they enable the clever transfer of profits to Germany or abroad. At the same time, the...
Read articleType of depreciation | Linear (§ 7 (4) no. 1 EStG) | Degressive (§ 7 (5) sentence 1 no. 1 EStG)
Read articleThe Bundesfinanzhof (BFH) had to clarify the question of whether profit reductions in the form of partial value write-offs on the participation in a (foreign)...
Read articleThe assessment of a statutory-breaking decision is controversial. One of the fundamental problems with the right to improprietary resolution is the relationship...
Read articleThe rental of real estate was and is a lucrative business, because it is not for nothing that the so-called “concrete gold” is regularly mentioned here. Who wants to...
Read articleDiscussions and conversations about tax saving are more or less inevitably also associated with the topic of “tax havens”. At this point, the ghosts often differ...
Read article+/- Correction by § 14 paragraph 1 and 2 ErbStG – Consideration of previous acquisitions by donation and death | Acquisitions within a 10-year period are to be added...
Read articleIf the taxpayer has an actual starting point in Germany, the German tax administration can in principle levy the tax on the entire world income of the taxpayer...
Read articleIn July 2022, the possibility of the virtual Annual General Meeting in shareholders’ law was opened in § 118a AktG. We explain how such a virtual general meeting must...
Read articleAccording to § 47 (4) sentence 1 GmbHG, a shareholder who is to be relieved by a resolution or released from a liability has no voting rights. He must not do such a...
Read articleEven without using the allowance or the tariff benefit of § 34(3) EStG in the sale of a business or in its abandonment, the tax burden can be reduced to the profit of...
Read articleTaxpayers can or must submit their income tax return to the tax office. There are different deadlines. We explain these and explain who is obliged to submit.
Read articleThe fifth rule of § 34 (1) EStG is a tariff advantage for extraordinary income. Such extraordinary income includes profits on disposal or cessation of operations. We...
Read articleManaging Directors of a GmbH can also take time off in accordance with § 38 paragraph 3 GmbHG. There are different reasons for taking time out. We explain when you can...
Read articleThe economic prosperity and growth of the national economy depend to a large extent on individual mental activities. There is a close correlation between economic...
Read articleIn its tax collection, Germany follows a multitude of rule-of-law principles, which are based on our constitution and are further developed by constant jurisprudence...
Read articleTRIGEMA CEO Wolfgang Grupp manages his textile company in the legal form e.K. Previously, until 2011, he had still preferred the legal form GmbH & Co. KG. Was the...
Read articleTübingen introduced a so-called packaging tax in 2022. Thus, the city occupies disposable packaging as well as disposable utensils and cutlery, which are used when...
Read articleThe global minimum taxation of companies is always part of media reporting. The reason for this is an EU Directive from 2022 (2022/2523), which must be transposed into...
Read articleNatural persons who have neither their place of residence nor their habitual residence in Germany can still be taxable with certain incomes. This limited tax liability...
Read articleProperty owners who want to sell their properties often wonder whether their property sale is commercial or asset-managing. Three cases must be distinguished. On the...
Read articleA new decision by the Bundesfinanzhof (BFH) significantly increases the risk of permanent establishments for taxpayers. The BFH has now decided that even a small...
Read articleBella Italia – such a beautiful country: picturesque landscapes, incredibly rich culture and a dreamlike cuisine of world-class shape our image of this land spur in...
Read articleCompanies in Germany are subject to taxation in the case of transfer by way of inheritance or gift. This can be tax relief, if it is a beneficiary property ...
Read articleFrom 2024, a GbR can threaten an operating split. This is due to the extensive legislative changes introduced by the MoPeG for the reform of partnership law...
Read articleThe so-called tonnage tax is not an independent tax. On the contrary, this is a special method of profit determination for shipping companies using ships in...
Read articleWith a corporation in a country that does not impose corporation tax or where the corporation tax rate is at or close to 0%, you can save considerable tax. To do this...
Read articleWhat does tax law look like in one of the world’s largest economies, one that more than hardly any other invokes its history? There are both numerous and very old...
Read articleTexas, a state famous for its endless prairies, vast herds of cattle, and countless oil towers, keeps a fiscal secret. Because if you look at the tax rates that Texas...
Read articleInheritances and gifts are subject to taxation under the Inheritance and Gift Tax Act (ErbStG). However, the corresponding regulations also include transactions...
Read articleCryptocurrencies such as Bitcoin and Ethereum enjoy great popularity in addition to their use as a means of payment and as an investment. At the same time, investments...
Read articlePolitical interest in Germany has always been subject to strong fluctuations, but there are also certain constants – for example in the area of donations. Who decides...
Read articleNote: this is a contribution according to old legal situation! In the meantime, the ten-year speculative period for lending has been lifted (see BMF letter of...
Read article“Whoever makes a mistake and does not correct it, commits a second” – Confucius already knew. Although the term “error” in tax law is certainly somewhat inappropriate...
Read articleThose who play in the casino, for example in Europe’s largest casino in Campione d’Italia, usually do so as part of their leisure activities. Profits and other income...
Read article“Those who fear loss cannot make a profit” – this is a well-known quote from the US billionaire and investor George Soros. Converted to the stock market, this means...
Read articleThe tax code does not entitle taxpayers to access the files of the tax authorities. However, it is currently discussed whether Article 15 GDPR can also be used in the...
Read articleWhen talking about prominent cases of tax evasion in Germany today, few remember Dr. Eduard Zwick. In the 1970s and 80s he evaded about EUR 41 million in taxes ...
Read articleIn the German economy, it has been in crisis for years at several corners and ends – studies show this again and again. Companies complain in particular about the high...
Read articleSweden is certainly not a tax haven but is widely known as a high-tax country. Nevertheless, large parts of the population agree with their taxes. The top tax rate is...
Read articleWhen talking about prominent cases of tax evasion in Germany today, few remember the Flick affair that made headlines in the early 1980s. Because the tax investigation...
Read articleBoris Becker has been a lot: tennis star, figurehead, poker face, Central African sports attaché in spe. But he had also slipped into less laudable roles, such as that...
Read articleIn tax planning in the national sector, business tax is of considerable importance. The reason for this is that the lifting rates are set by the municipalities. That...
Read article9. June 2022 | What side effects can a criminal tax case have and how do you defend yourself against it?
Read articleGibraltar is famous for many special features. This is the only wild monkey population in Europe. In addition, the British crown colony has long been regarded as a tax...
Read articleIn addition to domestic legislation, the German legislature also has the right to tax foreign income in many cases. This can result, for example, from a double...
Read articleUli Hoeneß is particularly familiar to us as president of the football club 1. FC Bayern Munich. Some people may also remember that he was once a very successful...
Read articleIf a partnership does not generate any commercial income and the participation of at least one shareholder is in its business assets, the tax term refers to a...
Read articleIntellectual property plays an increasingly important role in all industries and economic sectors. On the one hand, purely digital companies are already basically on...
Read articleEntrepreneurs who want to purchase a property for their business should always pay attention to how they position the property. The reason for this is on the one hand...
Read articleIntangible economic goods – a term that appears in many places in commercial and tax law, but with which many people can only do little at first glance. And in fact...
Read articleOwn acquisition costs (EUR 600,000) | Continued acquisition costs (60 % of EUR 800,000); EUR 480,000
Read articleThe Madeira Special Economic Zone offers many tax incentives. In particular, the low corporate tax has already attracted many entrepreneurs. But also the simple and...
Read articleDepreciation rate/AfA level | 2 % per year / EUR 2,600 | 9 % per year / EUR 11,700
Read articleThere are many tax havens in the world. Often these are islands in the Caribbean or the South Seas. In addition, many tax havens are relatively small countries, such...
Read articleBüsingen am Hochrhein is a small village. There are many of them in Germany, but none is as special as Büsingen. Because Büsingen on the High Rhine is an exclave in...
Read article31. December 2018 | Additional taxation: Recognition / Avoidance / Designing with example
Read articleHome searches in the morning in the morning are not an exception in the context of the tax investigation, but the rule. There are various reasons for this. On the one...
Read articleTax evasion is a crime. Nevertheless, each case has its own facets, such as motivation, which may have led to tax evasion. In this respect, tax evasion has its own...
Read articleThe Regional Court of Munich I has found in a widely publicized judgment the star chef Alfons Schuhbeck of tax evasion to be guilty. He is said to have hired an...
Read articleIn 1996, the financial administration accused the tennis icon Steffi Graf of having evaded taxes in the amount of DM 41 million. The tennis player referred to her...
Read article3. November 2021 | Tax models of the rich – Handelsblatt researches at Kanzlei Meyers & Partner AG
Read article05. April 2022 | Publicity of the commercial register: errors in entries in the commercial register
Read articleTax liability is the most important basis for the application of the Income Tax Act (EStG). Without the existence of unlimited and limited tax liability, the study and...
Read articleThe arm's length principle is an instrument used in financial management to determine whether a legal relationship between a GmbH and its shareholders is appropriate...
Read article26. October 2022 | Transfer assets to children: 4 models in comparison (this post)
Read articleExternal tax audits are always on the agenda at corporations such as the GmbH. Rather rarely does it come to a complete agreement with the examiner or the examiner of...
Read articleThe share deal with real estate has long been a preferred design model of larger corporations whose core business is renting real estate. This is about the fact that...
Read articleThe tax authorities have a wide variety of types of audit available within the framework of the external tax audit. In addition to the general, comprehensive audit...
Read articleCorporations such as GmbH and UG are legal entities under private law. As such, they do not have an independent capacity to act, but can also use their...
Read articleIn order to reduce the business tax burden, it is common to relocate operational activities to communities with low business tax rates. If the company is located...
Read articleAccording to § 15b (1) EStG, there is a so-called offsetting prohibition of losses if they are based on a tax deferral model. With the standard, the legislator wants...
Read articleReal estate, whether rented commercially or for residential purposes, is usually depreciated according to the percentages in § 7 (4) sentence 1 EStG. The annual...
Read articleEUR 12,000 (EUR 1,000 x 12 months) | EUR 11.781 (EUR 850 x 12 months plus VAT) | EUR 219.00 | EUR 11.781
Read articleA successfully operating GmbH generates many a profit over the years. How to use the profits thus accumulated, we want to give you in this article on the basis of...
Read articleGroups are affiliated companies, each of which draws up its own financial statements in the form of balance sheets. For investors, credit institutions and other...
Read article16. February 2022 | No profit distribution to a holding company in the year of its establishment!
Read articleFinancial authorities – which include not only financial but also the main customs offices – have the possibility, under certain conditions, to collect tax liabilities...
Read articleThere are some tax limits: EUR 35 for gifts to business friends, EUR 60 for attentions to employees, EUR 50 for salaries in kind to employees, EUR 800 for low-value...
Read articleReal estate has some advantages, especially in terms of a potential sale. Because this is possible after 10 years tax-free, while in business assets up to 45 % income...
Read articleThe solidarity surcharge is heavily criticised. A case before the Federal Constitutional Court (BVerfG) is currently pending. Most recently, the Federation of...
Read articleGmbH shareholders can avoid the exit tax in Germany with a foundation in Liechtenstein. But the way to achieve this requires a sophisticated strategy. Because the...
Read article02. May 2022 | Submission to the Federal Constitutional Court – Standards Control Procedure in Tax Law
Read articleThe tax-advantaged 401k pension plan is the most widely used private retirement provision tool in the US. Through extensive incentives for income tax, the 401k model...
Read articleThe partnership company (PartG) is a special form of company civil law (GbR). It is aimed at members of the liberal professions within the meaning of § 18 EStG and...
Read articleWhen you open a depot, you have to consider a lot. A custodian account can be described as an account for shares in a corporation, funds, cryptocurrencies or ETFs. To...
Read articleIn external tax audits, including in the context of a company-related assessment (BNV), there can always be disagreements between the tax office and tax consultants...
Read articleMixed use exists for real estate if the property serves both VAT-paying and VAT-free purposes. Then only the proportion of the use subject to VAT may ...
Read articleTax consultants are important companions of the client in tax matters. You take over the communication with the tax office, check notifications and other...
Read articleThe appeal against a tax assessment is the first and most important remedy in the taxation procedure. It enables the tax office to change the entire decision - in...
Read articleCross-border tax arrangements are an essential part of tax consulting, especially for international corporations. Since such models usually lead to a reduction in the...
Read articleThe Bundesfinanzhof (BFH) has recently ruled on a case that reveals a legal loophole in inheritance tax law. In certain situations, no inheritance tax is incurred in...
Read articleFrom a tax point of view, a rental of assets to one’s own GmbH seems to be tax-optimal. Because the objects remain part of the private assets and can therefore be...
Read articleInterest, gains on securities sales or fund sales and dividends are taxable capital income as income on capital assets. From the income, the bank deducts 25 percent...
Read articleThe exemption order is particularly important for your investment income and was increased in 2023. You can apply for this at the bank. We explain what the exemption...
Read articleAn operating split exists when there is both a material and a human connection between a holding company and an operating company. The tax often serious consequence is...
Read articleCapital gains tax is a special form of income tax. It is determined – hence the “special” – with its own, uniform and “flat” tax rate. At the same time, capital gains...
Read articleAs entrepreneurs, doctors are subject to certain professional restrictions that stand in the way of tax optimization. For example, doctors as individuals cannot set up...
Read articleAccording to the Income Tax Act (EStG), income from commercial operations includes both current and one-off income (commercial capital gains). While the current...
Read articleMotor boats cost a lot of money. In practice, it would therefore be possible to deduct this sum from taxes. The Bundesfinanzhof (BFH) has decided when you can deduct...
Read articleIf German companies want to operate abroad, they have several options for doing so. On the one hand, the entire business can be operated from within the country, on...
Read articleSpectacular cases of tax evasion continue to arouse widespread public interest. And certainly the first impression in response to this is often that the tax evaders...
Read articleIn terms of tax, it can be advantageous to pay private health insurance contributions in advance in order to reduce the tax burden. We explain why and what you have to...
Read articleHeirs can claim the estate liabilities, such as funeral costs to reduce inheritance tax. For this purpose, there is a lump sum of EUR 10 300 according to § 10...
Read articleIncome from business operations is the focus of the Income Tax Act (EStG) par excellence. After all, most entrepreneurial income (as well as all profits of...
Read article29 April 2022 | The tax law of Swiss citizens: how to pay taxes in Switzerland
Read articleCorporate structures are a good thing from a civil and tax point of view, because they make it possible to combine tax advantages from different countries. At the same...
Read articleThe Belize IBC is a form of company that is especially available to foreign investors in this country. It is now very similar to a domestic LLC, but enjoys it due to...
Read articleYou may already think when reading the headline: “Serious? pleasure tax?” in fact, there is a levy with this name in all federal states of Germany. It is elevated to...
Read articleReal estate, also known as “concrete gold”, has always been one of the most consistent and sought-after asset classes. Property owners have been able to experience a...
Read articleIf people open a craft business, a tax office or an online business, one thing is clear: The activity falls under one of the seven types of income under the Income Tax...
Read articleThe term “international tax law” refers to legislation that regulates the tax treatment of foreign-related matters. They include, for example, the assessment of...
Read articleThe Limited Liability Comany (LLC) is one of the most popular legal forms in the United States. Even Google has recently switched the legal form from a corporation to...
Read articleWith a charitable foundation, you can save above-average taxes in the year of its establishment. This is especially the case if you earn exceptionally high income in...
Read article23. October 2020 | Liechtenstein – Saving Taxes at ESt & KSt and IP Box & Foundations
Read articleYou can sell a craftsman service and thereby reduce the tax burden. In order for you to really benefit from it, however, you have to consider a few things. This...
Read articleA family can rent their properties tax-free. For this purpose, the family members set up a family GbR. The parents then sell their properties to them, whereby they...
Read articleThe Swinford Toll Bridge is a time-honored road bridge northwest of Oxford in the UK. What is special about it is that thousands of road users have to exercise...
Read articleIn addition to the unlimited tax liability, German income tax law also knows the limited income tax liability. regulated in § 1 (4) EStG, subjects it to limited...
Read articleA branch is characterised by a certain degree of organisational and economic autonomy and is thus distinguished from an independent office/premises. We explain the...
Read articleIf entrepreneurs take advantage of the opportunity to work in the home office, this offers certain tax advantages. Because per day in the home office, entrepreneurs...
Read articleEven if the time limit for filing the action has passed, there is still a possibility to obtain a decision on the substance. This requires an application for...
Read articleIn addition to commercial income and agriculture and forestry, the Income Tax Act (EStG) still knows self-employed work within profit income. It is finally regulated...
Read articleIf you inherit a business, you are liable for its liabilities. For the sole proprietorship, liability is regulated in § 27 HGB. We explain when and to what extent you...
Read articleAn adjustment notice shall be issued on a regular basis on a provisional basis or subject to verification. But what does that actually mean, what distinguishes the two...
Read articleIn the vernacular, the company itself is regularly referred to as a company. Actually, the company is only the name of the company. Therefore, you have to think about...
Read articleThe Hamburg-based startup Lemonaid has spent about EUR 7,000,000 on social projects in recent years. The basis for this is a commitment to the buyers of the drinks...
Read article23. February 2019 | Founding of GmbH in Germany: Costs / Steps / Benefits / Capital / Duration
Read articleExceptional circumstances often lead to extraordinary taxes. Thus, the high debt of Romania led to the legislature introducing a witch tax in 2010. Because up to that...
Read articleIncome from non-self-employment belongs to the surplus income and is the type of income that is most common in Germany. Because they concern the “classic” employees...
Read articleIncome from capital assets is one of the most relevant areas of tax law, especially for GmbH investments and private investment. Also in many training and study...
Read articleCapital income within the meaning of Section 20 of the Income Tax Act (EStG) is treated particularly favourably for tax purposes. With the separate tax rate for...
Read articleIncome from renting and leasing is regulated in § 21 of the Income Tax Act (EStG). They are in particular in the case of a paid transfer of built-up and undeveloped...
Read articleIf the decision has not been issued subject to inspection (§ 164 paragraph 1 AO) or provisionally (§ 165 AO), tax notices and declaratory decisions can only be...
Read articleThe open commercial company (OHG) is a partnership whose purpose is to operate a commercial trade under a joint company and in which – in contrast to the limited...
Read articleThe legal form of the KGaA is regarded under company law as a mixed form between a KG and a public limited company. In particular, the low influence of foreign...
Read article17. January 2020 | GmbH shareholders: Managing Director salary or profit distribution?
Read articleDifferent methods are used in the valuation of real estate. However, you do not have a real choice, because § 182 Ratingsgesetz (BewG) prescribes which evaluation...
Read articleThe Valuation Act (BewG) explicitly distinguishes between common value and partial value. Both regulations are general norms, which apply when an individual tax law...
Read articleThe valuation of land plays a role especially in inheritances and donations. For tax purposes, the enrichment of the purchaser, i.e. the value of the transferred...
Read articleIn particular, for inheritance tax purposes, you must evaluate shares in companies according to § 12 of the Inheritance and Gift Tax Act (ErbStG). As a rule, you apply...
Read articleCommercial law, which also applies to tax accounting through § 5 (1) sentence 1 half sentence 1 EStG, makes it possible to set aside provisions in a wide variety of...
Read articleEmployees who commute to work on a daily basis regularly include the associated costs as advertising costs in their tax return via a travel expense lump sum. However...
Read articleThe inheritance and gift tax (ErbSt) is one of the most controversial types of tax. Supporters and opponents use a wide variety of arguments, which from an objective...
Read articleThe Inheritance and Gift Tax Act (ErbStG) regulates with a total of 39 paragraphs everything you need to know about the tax type. For reasons of simplification, we...
Read articleGerman commercial law knows the principle of accrual-based profit determination. Efforts and earnings should always have an impact in the calendar year to which they...
Read articleMany entrepreneurs would like to offset the profits and losses of a subsidiary of their holding company. However, this is primarily possible directly between the...
Read articleThe valuation of assets is governed by tax law according to § 6 EStG. The individual paragraphs and numbers of the standard contain provisions which are partly...
Read articleThe criminal tax proceedings, in particular for tax evasion, shall take place before the ordinary courts. Therefore, all customary rights of refusal of information...
Read articleCorporate income tax (KSt) is in fact the “income tax for corporations”. But in order for the German Treasury to be able to raise it at all, the respective corporation...
Read articleUnlike open-ended, hidden profit distributions (vGA) from a corporation take place without a corresponding distribution decision of the shareholders. Since they must...
Read articleFor the preparation of the tax balance sheet, the balance sheet drawn up in accordance with commercial law regulations (trade balance sheet) is in principle decisive...
Read articleA criminal tax case is basically a “proceeding like any other” – and can end with severe penalties for the accused or the accused. On the particularly serious case of...
Read articleWhen photovoltaic power generation becomes commercial, it is time to talk about tax optimization. This is because photovoltaic systems have the potential of a wide...
Read articleNon- or incomplete payment of the tax due | additional payment of 30% of the correct tax
Read articleExample 1 (payment) | Profit impact with entitlement arising in 2023; no impact on outflow in 2024 | profit impact in 2024 with outflow of EUR 5,000; No impact in 2023
Read articleIf a corporation (in particular corporations such as the GmbH) has its registered office or management in Germany, it is liable for unlimited corporate tax. However...
Read articleConcealed deposits are de facto the counterpart to hidden distributions of profits. They exist when a shareholder grants asset advantages to “his” corporation outside...
Read article1. | Recording of capital income in the actual amount or in the amount of profit (§ 8b (1) and (2) KStG) | Accounting of the income in full if conditions are met (in...
Read articleThe recognition and valuation of assets are of great importance in the tax balance sheet. Basically, however, it is first to clarify whether the entrepreneur is at all...
Read articleIf you want to invest in a GmbH as an investor, you can choose different procedures. On the one hand, this is possible through a direct participation in the capital of...
Read articleDouble taxation treaties, or DTAs for short, regulate the taxation of natural and legal persons who are resident in several contracting states. The aim is to avoid...
Read articleAccording to § 5 (1) sentence 1 EStG, taxpayers who are obliged to keep accounts or do so voluntarily must pay for tax purposes the profit under commercial law (trade...
Read articleIf a limited liability company holds a stake in another limited liability company, §8b(1) and (2) KStG exempt 95 % of income and profits accruing from tax. Conversely...
Read articleDue to the so-called exit tax, GmbH shareholders who move their residence abroad must tax the profit from a fictitious sale of their shares. Clubs are exempted from...
Read articleThe insolvency proceedings serve not only the equal satisfaction of all creditors but also the restructuring and restructuring of the affected company. As a result...
Read articleIn the event of a divorce, there may be a transfer of property between the former spouses. Thus, a divorce can result in taxes. A risk factor here is the property...
Read articleThe expansion of renewable energies, generated also and in particular by PV systems, continues to progress. It is an essential part of the energy transition, but was...
Read articleIf you want to convert a sole proprietorship into a GmbH and use the opportunity to make this retroactive, then this has an impact on accounting. Because during the...
Read articleThe establishment of a corporation, in particular the GmbH, can be extremely attractive for tax purposes, especially with higher profits. However, this also applies to...
Read articleAs an entrepreneur, you are not subject to any statutory pension insurance obligation. In addition to private asset development through investments in one’s own...
Read articleThe legislator makes with §§ 14 and 14a UStG numerous requirements for a proper invoice. Their existence is relevant in various respects, for example as a prerequisite...
Read articleThe crediting method and the exemption method are two procedures in international tax law to deal with the taxation of foreign income. The credit method pays taxes in...
Read articleSubsidy (creation of provision) | Expenditure Subsidy EUR 200,000 | to | Pension provision EUR 200,000
Read articleTax burden at company level | EUR 15,000 (operative and only GmbH) | EUR 15,000 (operative GmbH)
Read articleNow working in the home office has been the subject of tax returns of employees and entrepreneurs for several years. This regulation thus complements the previous...
Read articleThe core of insolvency law is the Insolvency Act (InsO), which regulates the commencement, implementation and conclusion of insolvency proceedings together with other...
Read articleWhile only a mitigation of the penalty according to § 46b paragraph 1 of the Criminal Code (StGB) can be considered for acts under the Penal Code, § 371 AO contains a...
Read articleIn principle, the competent insolvency court only initiates insolvency proceedings on request, the so-called insolvency petition. This is an application procedure...
Read articleIn insolvency proceedings, certain and strict “good conduct rules” apply to entrepreneurs. In particular, the entrepreneur must refrain from doing anything that leads...
Read articleThe insolvency court may only initiate insolvency proceedings if there is a legal reason for opening the proceedings. According to §§ 17 to 19 InsO, the introduction...
Read articleIf the insolvency court decides to open the insolvency proceedings, the so-called insolvency estate will be distributed in the further course. The debtor's assets are...
Read articleThe general criminal law provisions apply to criminal tax proceedings, in particular in the Penal Code (StGB). Especially in the case of tax evasion, it is therefore...
Read articleThe fact of tax evasion is one of the most important and practically relevant in German criminal tax law. In 2021, for example – according to the BMF monthly report...
Read articleRevenue concealed by the taxpayer within the meaning of §§ 8 (1) and 18 EStG | EUR 30,000
Read articleThe tax investigation (Steufa) is the “criminal police of the financial authorities” and works closely with the fine and criminal courts. According to the Tax Code and...
Read articleIn addition to bonuses, C-shares and phantom shares, direct employee participation in a GmbH is a way to retain particularly qualified employees in your own company...
Read articleOf these, according to § 3 no. 40 letter c EStG 40 % are tax-free | (-) EUR 200,000
Read articleReporting date | Value of liability in EUR | Value of liability in USD | Gain through reduction of liability in EUR
Read articleIf you want to split a GmbH with two or more subsidiaries and bring it into a holding company, you have a choice in the order. Either you split the GmbH first and then...
Read articleRecording of costs as operating expenses or operating income (the latter for example in the case of tax refunds), §§ 4 (4) and 8 (1) sentence 1 EStG
Read articleThe company civil law (GbR) is a fully-fledged partnership, but it is comparatively simple and with few bureaucratic challenges to set up. For tax purposes, it usually...
Read articleThe criminal tax proceeding is a proceeding before the law enforcement authorities and courts which concerns a tax offence within the meaning of the Tax Code (AO). At...
Read articleIf you set up a family foundation in Liechtenstein to avoid the removal tax, then you must also make sure that the future profits of the Deutsche GmbH are not subject...
Read articleUnder certain conditions, regulated in the AO, the tax office may estimate the tax bases. In doing so, however, it must observe all the applicable principles, in...
Read articleCapital transfers through inheritance and inheritance are subject to inheritance and gift tax with their entire value. However, as the judgment of the Bundesfinanzhof...
Read articleThe term so-called partial operation is mentioned in various laws, but without being legally defined by the legislature. In particular, the Income and Trade Tax Act...
Read articleThe company civil law (GbR) is one of the most widespread forms of partnership (co-entrepreneurship). It is to a certain extent the "base company", for the foundation...
Read articleWhile the shareholders are “only” owners of a GmbH, the managing director is responsible for more operational activities. Decisions concerning the assets and...
Read articleExit tax can be avoided in several ways, including through an atypically silent society. The atypically silent company GmbH helps shareholders to ensure that their...
Read articleTaxpayers who reduce taxes or receive unjustified tax refunds may in particular be prosecuted for tax evasion pursuant to § 370 AO. In the criminal tax proceedings...
Read articleIn addition to numerous subsidies for electric vehicles, the government also supports the optimization of residential buildings with comprehensive measures. One of the...
Read articleDigitalization has reached and permeated all areas of the economy in Germany. So it is no wonder that they are also an indispensable part of our daily work in the tax...
Read articleSeveral undertakings may be linked by contractual links. The classic here is the organization according to the KStG, regulated in §§ 14 to 19 of the Corporate Tax Act...
Read articleIn study and especially in practice, the liquidation of corporations (especially in corporations) plays a role again and again. Because a once existing corporation...
Read articleYou may think of the term tax deposit account as a “classic booking account”, as it appears, for example, in the standard account framework (SKR) – but far from it...
Read articlePartnerships such as GbR, OHG and KG are subject to taxation according to the so-called transparency principle. According to § 15 (1) sentence 1 no. 2 EStG, a...
Read articleHalf a tax rate is colloquially referred to as a one-time tax break, the entrepreneurs from the age of 55. can receive the age of life when they sell or abandon their...
Read articleLevel | Total Hand | Partner A (Sonder-BV) | Partner B (Sonder-BV)
Read articleDue to the all-phase net principle of the VAT system directive, the sales tax (respective VAT) should always burden the last, private customer. The end consumer thus...
Read article24. August 2021 | Pre-inheritance and post-inheritance: inheritance tax treatment § 6 ErbStG
Read articleThe VAT deduction is subject to certain conditions under the Sales Tax Act (UStG). Entrepreneurs can sometimes only partially deduct the sales tax charged by other...
Read articleEntrepreneurs can obtain economic goods and services either for the business or their private assets. In the VAT law is additionally between the entrepreneur on the...
Read articleProfit distributions between corporations are widespread in practice. However, their tax treatment is sometimes quite complex. Although in German tax law, in principle...
Read articleAlber, Matthias | Beck ́s tax and accounting law lexicon Edition 59 C. H. Beck-Verlag
Read articleWhere almost all documents had to be entered by hand 20 years ago, digital financial accounting has now found its way. It enables entrepreneurs and tax consultants to...
Read articleBrandis, Peter/Heuermann, Bernd | Income Tax Law, EStG Commentary, 162. 2022 edition, Munich (quote: Brandis/Heuermann – Brandis),
Read articleSEStEG | Law on tax accompanying measures for the introduction of the European company and the amendment of further tax legislation
Read articleInvestments in real estate are considered a lucrative investment, especially in view of numerous use, rental and sales opportunities. Due to significantly rising...
Read articleIn the case of partnerships such as GbR, OHG and KG, the taxation proceeds “on balance” as in the individual company. However, there are many special features to...
Read articleWhat is the taxable income in income tax is the so-called remuneration in sales tax. This is the basis of the VAT. If the fee is fixed, only the ...
Read articleOnce the final tax amount resulting from Sections 10 and 12 of the UStG has been determined, the question of the origin of the sales tax finally arises. It results...
Read articleThe conversion of an existing sole proprietorship into a GmbH is tax attractive both with and without holding structure. As an entrepreneur, you have until 31 August...
Read articleIn addition to the amount and origin of the tax, the tax liability mechanism also plays a decisive role in sales tax law. Sections 13a and 13b of the UStG regulate...
Read articleIn the case of limited partnerships (KGs), only one shareholder (complementary) is liable with his entire assets. In the case of limited partners, liability is limited...
Read articleThe over-profit tax is a potential tax that is currently undergoing political discourse because many factors are currently in conjunction with each other. On the one...
Read articleA holding structure brings many advantages, especially from a tax point of view. Especially for entrepreneurs, the establishment of two GmbHs is therefore recommended...
Read articleProperty type according to § 181 BewG | Previous real estate interest rate (until 31.12.2022) | Future real estate interest rate (from 01.01.2023)
Read articleDeliveries and other services are only subject to VAT if they are provided by an entrepreneur. Also in the case of intra-Community acquisition according to § 1a UStG...
Read articlePursuant to § 1 (1) no. 1 UStG, deliveries and other services are only subject to sales tax insofar as the place of performance is located in Germany. The same applies...
Read articleWhen converting a sole proprietorship, in addition to the classic GmbH, the GmbH & Co. KG in particular comes into consideration. There are up to 9 advantages for the...
Read articleImmediately after the basic controllability of a transaction, it is necessary to check its VAT liability. Because only if a turnover does not fall under any of the tax...
Read articleThe VAT to be paid is determined by applying the respective applicable VAT rate to the tax base according to § 10 UStG. The VAT Act distinguishes between a total of...
Read article16. June 2021 | Trust agreements of large auditing firms: Gift tax relevance
Read articleA free transfer of business leads in principle to the fictitious abandonment of the business activity (§ 16(3) EStG) and thus triggers a taxation of existing hidden...
Read article23. April 2021 | Buy company shares – write off purchase price in supplementary balance sheet
Read articleIn VAT law, a decisive distinction must be made between deliveries and other services. The existence of this is a prerequisite for sales taxability – i.e. the basic...
Read articleAn operating split arises if there is a material and personnel link between the operating assets of a GmbH and the private assets of the shareholder behind it...
Read articleIntra-Community acquisitions are characterised by a number of special features, including the tax liability mechanism. Because this is basically the recipient of the...
Read articleThe acquisition of a car by the entrepreneur has advantages, but also disadvantages. The latter consist mainly in the taxation of private use and a subsequent sales...
Read articleExchange operations are subject to taxation if the respective hidden reserves lead to a profit. In order to avoid adverse consequences for private individuals and...
Read articleThe tax code (AO) regulates the entire tax procedure and thus constitutes a “Basic Tax Act”. Because without knowing the most important contents and the structure of...
Read articleThe tax code (AO) is the “Fundamental Tax Act” and regulates the entire administrative procedure – from the submission of a tax declaration to the determination and...
Read articleDue to numerous regulations in individual tax law (EStG, UStG, GewStG), the tax authorities are entitled to a wide variety of tax revenues. But the pure claim is...
Read articlePure rental activities are – as well as the capital investment – to be assigned to the private sphere of life of a taxpayer (for example via § 21 EStG). If the...
Read articleTax notices and other administrative acts of the tax authorities oblige the participant to perform a specific act, toleration or omission. Regularly, the payment of...
Read articleSales tax is an important focus in almost all training and study courses in tax law. At the same time, VAT issues play an important role in law firm practice. Let's see...
Read articleIf the tax code (AO) – the “Fundamental Tax Act” – were a feature film, the administrative acts could undoubtedly be described as the most important protagonists. The...
Read articleOnce the fixing period has expired, the so-called limitation period occurs. Issuance of tax notices and their amendment are then excluded for the respective assessment...
Read articleBasic decision (§ 181 (1) sentence 1 AO) | Determination of default surcharges (§ 240 (1) AO)
Read articleIn the seventh part of the Tax Code (AO), the legislature regulates the out-of-court appeal or objection procedure. The objection is possible against tax assessments...
Read articleIn principle, §§ 43 to 46 AO already regulate in detail who is liable for tax under which conditions. In certain cases, for example when transferring holdings to...
Read articleUniform deadlines for all taxpayers, for example for the submission of the objection, are already indispensable in the administrative procedure due to the...
Read articleThe income of a partnership (GbR, OHG, KG) must be regularly determined separately and uniformly. Since there are – unlike a regular assessment for income tax –...
Read articleThe sale of a share of a co-entrepreneur is – like its task – subject to taxation according to § 16 EStG. In addition, the legislature regulates in § 16 paragraph 3...
Read articleIncome tax and corporate income tax are based on the taxable income of the person concerned. This is laid down in § 2 (5) sentence 1 EStG and § 7 (1) KStG. In the...
Read articleBusiness enterprises bring enormous added value to cities and communities alike. At the same time, however, they also create additional burdens, for example due to the...
Read articleYou calculate the trade tax or the trade tax measurement amount on the basis of the tax profit according to § 15 EStG. In the case of corporations, the income within...
Read articleArens, Tobias | Obligation to register in the event of changes to the other part of the contract of control and profit transfer agreements?, NZG 2021, 223
Read articleThe trade tax, which is due to the municipalities according to § 1 GewStG, is determined according to a fixed scheme and on the basis of the income tax profit. We...
Read articleAccording to § 1 GewStG, the trade tax is due to the respective municipality in which the business is carried out. Special features arise as a result if a commercially...
Read articleThe rental of real estate leads to a taxation at the personal tax rate of the landlords. You can expect an income tax of up to about 50%. Therefore, in our article we...
Read articleIf you want to voluntarily terminate a GmbH, you have to consider many aspects. On the one hand, the liquidation of a GmbH is linked to various corporate law issues...
Read articleBFH/NV | Collection of decisions of the Bundesfinanzhof (BFH), which are not published in the official collection of the BFH
Read articleTypical again, or not? Atypical and typical silent participations are special forms of classic participation in a co-entrepreneurship. For outsiders, it is usually...
Read articleIs it possible to achieve better asset protection with structures abroad than in Germany? On the basis of this question, we examine in a comparison a capital company...
Read articleA double-storey co-entrepreneurship exists if a parent company (OG) is involved in a sub-company (UG, not to be confused with the entrepreneur company as "1-€-GmbH")...
Read articleWith numerous resolutions – including the one of 31.05.1990 (2 BvL 12, 13/88) – the Federal Constitutional Court (BVerfG) has taken a stand on the prohibition of...
Read articleFrom previous years existing loss (separately established as at 31.12.2022) | EUR 1.100.000
Read articleThe purchase of a GmbH is possible in two different ways: as a share deal and as an asset deal. From a tax point of view, the asset deal is worthwhile for the buyer...
Read articleIt is all very well that the trade tax is relevant for companies within the meaning of § 15 EStG – But who actually pays the final tax amount to the municipality?...
Read articleThe departure abroad regularly triggers the so-called exit tax according to § 6 AStG for GmbH shareholders. The background to this regulation is that the German...
Read articleIn addition to income, corporate and sales tax, commercial companies are also regularly subject to business tax. Here, the legislator focuses on the "commerciality" of...
Read articleBrexit-StBG | Law on tax and other accompanying regulations for the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union
Read articleThe conversion tax law (UmwStG) regulates the tax treatment of conversion operations according to the conversion law (UmwG). Practically relevant here is in particular...
Read articleThis time we discuss an interesting tax design for Intellectual Property in Malta. As a basic premise, we assume that a smart person has a business idea in which...
Read articleParticipation income according to § 6 Abs. 3 InvStG | Real estate income § 6 Abs. 4 InvStG | Other domestic income § 6 Abs. 5 InvStG
Read article(Acknowledgement of 4.0 times the weight test amount[63] i.e. v. 892,50 €): | ./. 3,570,00 €
Read articleTo whom financial assets are available, it can either continue to increase or hedge against risks. The asset management of liquid funds is the preferred form, because...
Read articleCorporations and in particular corporations such as the GmbH can form various reserves. The profit reserve is one of the most prominent representatives. It contains...
Read articleIn the case of partnerships, the entrepreneurs involved in them often pay the top tax rate. With the holding company, there is a way to reduce taxes by almost half. So...
Read articleThe civil structuring and tax peculiarities of holding companies are the focus of the following considerations. On the one hand, it is about the many possibilities and ...
Read article20.02.1979 | C-120/78 Rewe/Bundesmonopolverwaltung für Branntwein | Coll. 1979, 649
Read articleIn Germany, you know a whole series of different legal forms in which you can run a company. On the one hand, there are legal forms for companies that only belong to...
Read articleSince August 1, 2022, it is possible to found a GmbH online. For this purpose, there is a procedure in which online certificates and certifications are carried out. In...
Read article7. December 2022 | Tax Clauses for the GmbH purchase: Regulations for auditing (this contribution)
Read articleDisguised distributions of profits made by a foreign company from its subsidiary may be subject to additional taxation by a domestic shareholder. This may also apply ...
Read article26. June 2020 | Competition ban for GmbH shareholders – legal perspective
Read articleWe want to investigate whether it makes sense to have a bank account or securities account abroad. There may have been many different reasons for this, especially in...
Read articleThe new amendments to Section 376 AO tighten the prosecution of tax crimes. These can also make it more difficult for self-disclosure to take place. In addition, it...
Read articleSpecial rules apply to doctors with regard to their professional law. They mean that a doctor can hardly save taxes in the same conventional way as other freelancers...
Read articleFor some time now, the company car privilege has been the focus of public debate. Indeed, the discussion goes hand in hand with a redistribution debate. On the one...
Read articleBritain has with King Charles III. A new monarch. He now succeeds his recently deceased mother, Queen Elizabeth II, on the throne. He also inherits his wealth...
Read articleAnyone who wants to buy a GmbH basically has two options: the share deal and the asset deal. In particular, the share deal offers sellers tax and other benefits. The...
Read articleThe sale of a GmbH contains a special aspect: who is entitled to the profit that arises up to the deadline of the sale, the buyer or the seller of the GmbH? This...
Read article24. November 2022 | Sub-annual division of profits at the GmbH sale (this contribution)
Read article23. November 2022 | GmbH sale: agree on variable purchase price (this contribution)
Read articleThe Inheritance and Gift Tax Act (ErbStG) regulates the taxation of capital transfers due to and through donation. Companies receive special advantages which are...
Read articleInheritances and gifts among living people are subject to inheritance tax according to the Inheritance and Gift Tax Act (ErbStG). It is between 7% and 50%, the actual...
Read article8. October 2021 | Establishment in Spain: only 25% tax for German partnerships
Read articleWith the other income according to § 22 of the Income Tax Act (EStG), the legislature has created some kind of catch-up. Because other income can only be present if...
Read article17. September 2021 | Family Foundation in Liechtenstein as a rescue from property tax?
Read articleThe comparative valuation method is one of a total of three statutory valuation procedures for built-up land. It is one of the simplest procedures, as you do not make...
Read articleThe assessment procedure in the valuation law is regulated in § 151 Ratingsgesetz (BewG). The standard finally specifies in which cases and for which purposes a...
Read articleWithin the framework of §§ 33 further following EStG, certain costs are deductible as exceptional charges if they necessarily accrue to a taxable person. You will thus...
Read articleThere are situations in which a GbR makes no profits, but still has to pay business tax under the tax laws. Such a special case exists if it is at a profit in the...
Read articleAs part of the special expenses, taxable persons may claim tax on certain costs, in particular insurance contributions. The legislature makes in § 10 paragraph 1...
Read articleBetween 26 October 2022 and 31 December 2022 As of December 2024, employers can pay their employees up to EUR 3,000 tax-free (inflation compensation premium). As the...
Read article5. May 2021 | GmbH & Co KG in Austria: 25% tax at German bodies!
Read articleThere are various valuation simplification procedures for the valuation of inventories in the balance sheets, especially of manufacturing companies. They are expressly...
Read articleElon Musk wants to take over Twitter. First he buys a large number of shares of the company. Then he submits a takeover offer, which the shareholders are positive...
Read articleWith a family foundation you can design many aspects. On the one hand, a foundation is able to protect the assets and financially support the following generations...
Read articleEntrepreneurial success is only ensured by effective compliance. In addition to risk avoidance, it is above all about gaining and maintaining the trust of...
Read article20. January 2022 | Tax optimizations at the GmbH: Incongruent profit distributions are not misuse of design
Read article2. April 2021 | Individual companies and partnerships tax-neutral according to § 6 Abs. 3 EStG transferred
Read article20. January 2022 | Tax optimizations at the GmbH: Incongruent profit distributions are not misuse of design
Read article12. December 2019 | https://www.meyers-partner.ch/expert knowledge/taxation properties/family foundation/
Read article12. December 2019 | Family Foundation for Real Estate Assets: Secure Tax Benefits Now!
Read article11. September 2020 | Change of form of a GmbH into a partnership – Basis – Admissibility – Prerequisite
Read articleThe tax relief law serves the financial relief of citizens and the economy in view of the sharp rise in energy prices. We explain what measures the legislator has...
Read article9. October 2020 | Company selling without taxes? Three options that bring you closer to your goal
Read article29 January 2019 | Bitcoins & Cryptocurrencies: Moving Abroad Enables Tax-Free Sale
Read article21. December 2015 | The profit transfer agreement as a prerequisite for the income tax organization
Read article13. October 2021 | Flat rate tax and lower tax rate with increasing income: Save taxes in Switzerland!
Read article09. October 2020 | Company selling without taxes? Three options that bring you closer to your goal
Read articleIn addition to the question of the appropriate amount of the purchase price or the type of sale, as a share deal or as an asset deal, many more details are on the...
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read article9. October 2020 | Company selling without taxes? Three options that bring you closer to your goal
Read articleThe valuation of foreign currency claims generally follows the rules governing the valuation of working capital. This is done on the basis of the individual evaluation...
Read articleIf you start thinking about leaving Germany, then the question of where to emigrate is of considerable importance. After all, you usually want to at least maintain the...
Read article12. May 2018 | Reduction of inheritance tax/gift tax: usufruct of money – fixed money – bank balances
Read article30. December 2021 | Spain and its tax law: An overview of tax types
Read article12. May 2018 | Reduction of inheritance tax/gift tax: usufruct of money – fixed money – bank balances
Read article19 October 2018 | The appendix to the annual accounts: what information is included?
Read article12. May 2018 | Reduction of inheritance tax/gift tax: usufruct of money – fixed money – bank balances
Read article12. January 2022 | Sell OHG with real estate to holding company and take advantage of tax advantages
Read article17. February 2021 | Foundation in Liechtenstein: 6 advantages over a German foundation
Read articleWith a holding company and a foundation, you can sell the IP secured in an operating company tax-optimized. For this purpose, shortly after the company is founded...
Read articleIf you want to invest money, you can choose from a whole range of asset classes. We consider here the asset classes fixed money, real estate, securities, company...
Read articleLiabilities in the trade balance must be subdivided. On the one hand, these are debts about which there are no uncertainties, because they are both in terms of time...
Read articleSelf-created intangible assets of the fixed assets are subject to special valuation requirements in the Commercial Code. They have a special status because they have...
Read article27. July 2022 | Set up a branch – these 5 points you should consider
Read article27. July 2022 | Set up a branch – these 5 points you should consider
Read article29 July 2022 | Franchise as an alternative to branch and subsidiary
Read articleThe cost method is one of two methods that can be used for profit and loss. The cost method is designed to perform the calculation on the basis of cost types. For this ...
Read articleThe valuation rules for subsequent valuation distinguish between scheduled and unscheduled depreciation. In some circumstances, a write-down may also be necessary. In...
Read articleThe notes to the financial statements constitute an important source of information on the financial and economic situation of an undertaking. It contains a variety of...
Read articleIn order to prepare the annual financial statements, accounting entities must make a profit and loss statement. You can choose one of two legally proposed methods. One...
Read articleFor equity, as we know it in a trade balance, there is a whole series of definitions as well as special provisions for accounting. As equity capital, for example, one...
Read articleAlthough the management report is not an integral part of the annual accounts, it is a legally specific supplement to it. The Commercial Code only requires...
Read article+ | Appropriate expenses for occupational pension benefits (optional)
Read article27. October 2020 | Buy electric cars: up to EUR 9,000 environmental bonus – tax-free
Read articleAn increase in partnerships occurs when the number of shareholders falls. There can be many different reasons for this. In any case, by growing up from a partnership, a ...
Read article13. November 2018 | Legalbird: Investment of CHECK24 Ventures and tax consultancy of Kanzlei Meyers & Partner AG
Read articleLange, Joachim/ Bilitewski, Andrea/ Götz, Hellmut | partnerships in tax law, 10. Coverage
Read articleDr. Gersch, Eva-Maria Prof. Dr. Jäger, Markus Rätke, Bernd Dr. Ratschow, Eckart Rüsken, Reinhart Prof. Dr. Werth, Franceska | AOabgabeordnung von Klein, Kommentar, 15...
Read articleUnderstanding the basics of taxation of corporations is the prerequisite for implementing a sound tax structure. You have to pay both corporate and business tax ...
Read articleBreithaupt, Joachim Ottersbach, Jörg H. | Compendium Corporate Law 1. Condition 2010
Read articleIf you want to obtain real estate financing without private liability, you should use a Immobilien-GmbH or a Immobilien-GmbH & Co. KG. But also the inquiry by such a...
Read articleMoMiG | Law for the modernization of GmbH law and the fight against abuses
Read articleBeyme Simon | Exemption of a GmbH liquidator from the prohibition of self-contracting, Zeitschrift, NWB, Nr. 6, v. 07.02.2020, p. 406, (quoted: Beyme, exemption of a...
Read article31. December 2018 | Additional taxation: Recognition – Avoidance – Designing with example
Read articleThe basics of accounting in commercial law have a high priority for the determination of taxes. But also in other contexts, the understanding of the basics of...
Read articleIn accounting, various obligations must be observed. For example, the recognition rules on the balance sheet stipulate that the accountability of assets and...
Read article31. December 2018 | Additional taxation: Recognition – Avoidance – Designing with example
Read article4. October 2021 | Deadlines for tax returns: Is a change subsequently possible? >
Read article30. October 2020 | Avoid travel tax: set up a family foundation and transfer GmbH shares
Read articleThe Federal Constitutional Court has considered the bed tax to be constitutional. The bed tax is levied on paid overnight stays in accommodation establishments in...
Read article21. August 2019 | Settlement of a GmbH shareholder: Settlement clauses vs. Law
Read articleIf a partnership partner has acted against the will of another, this has no significance in external relations with the third party. Rather, the partnership is...
Read articlePartnerships cannot act legally themselves, but must be represented. Then the question arises as to how the representation of the partnership is legally possible and...
Read article8. September 2019 | Advice for GmbH managing directors: Avoid liability in case of insolvency
Read article17. January 2020 | GmbH shareholders: Managing Director salary or profit distribution?
Read article7. October 2020 | Axel Springer shares: tax-free gift worth 1 billion EUR
Read article9. November 2018 | Share deal at the GmbH: 3 designs for tax optimization
Read articleCum/Cum transactions result in a limited taxpayer being able to offset capital gains tax paid in Germany. The Federal Ministry of Finance (BMF) has issued a new BMF...
Read article11. November 2021 | Search and tax investigation – Your rights: Avoid mistakes!
Read article8. July 2021 | Repayment of hidden profit distribution – tax treatment
Read article10. February 2021 | Property swing – transferring assets to spouses without gift tax
Read article4. May 2021 | Empowerment needs test and save inheritance tax
Read articleSales tax is particularly difficult to determine for cross-border payments. Then it seems questionable which countries can all tax. However, it becomes completely...
Read article01. June 2022 | Agreement entitlement of partnerships – application of a DTA (this contribution)
Read articleAid is a measure which, by doing or not doing so, reduces the burden which an undertaking actually has to bear. Consequently, aid is present when a hypothetical...
Read articleThe withholding tax is levied on certain income from capital assets. An outflow of the withholding tax is the savings lump sum of § 20 IX EStG. Therefore, instead of...
Read article16. September 2020 | Valuation of old construction properties in the case of inheritance tax and gift tax
Read articleWhen the proceedings are suspended, the financial proceedings stop in tax disputes. The suspension of proceedings in financial disputes is regulated both in § 363 AO...
Read article30. November 2020 | Taxation of phantom shares when selling a company
Read article27. October 2018 | License barrier according to § 4j EStG: Simply explained with example and graphic
Read article21. August 2019 | Settlement of a GmbH shareholder: Settlement clauses vs. Law
Read articleFreelancers have been able to form a partnership since 1995. We explain how you can start such a company and what characteristics and advantages it has.
Read article6. August 2021 | Loss of deposit at a GmbH: Tax treatment § 17 EStG
Read article23. December 2021 | Real estate sale after divorce or with separated spouses – Attention tax trap!
Read articleThe Regional Court of Munich I recently found that the 2017 and 2018 financial statements of Wirecard AG are null and void. This also includes the already made profit...
Read articleThe social contract is the basis for the establishment of a company. It also serves to avoid legal problems within society. The articles of association must, in the...
Read article18. October 2021 | Employee participation at startups: Analysis of legal measures
Read articleAgainst tax court decisions that are neither judgments nor court decisions, the parties and otherwise affected are entitled to the complaint according to § 128 FGO. We...
Read articleThe withholding tax is retained for income from capital assets by the body paying out the capital income and paid to the tax office. The withholding tax is a special...
Read articleThe supplementary invoice is a tax corrective measure that applies in certain cases to partnerships. It ensures that the cost of acquiring shares in a ...
Read articleA GmbH with shares offers a significant tax advantage when trading growth shares. Because there are very low taxes at the level of society. This then leads to the ...
Read articleThe Modernization Act for partnerships (MoPeG) introduces a series of legal changes to the company civil law (GbR). They should be valid from 2024. The approximation of ...
Read articleInternational transfer prices must be documented in Germany. However, transfer pricing documentation must first be submitted on the basis of a request from an auditor...
Read articleAccording to § 105 (1) HGB, the open commercial company (OHG) is a partnership whose purpose is aimed at the operation of a commercial trade under a joint company. All...
Read articleAccording to § 115 (1) FGO, the final complaint is an appeal against judgments and court decisions of the tax courts. The appeal must be directed against other...
Read articleThe revision to the Bundesfinanzhof is subject to approval. If, however, the appeal has not been admitted, the appellant is entitled to appeal against non-admission...
Read articleAs the highest national court, the Federal Constitutional Court also decides on tax disputes. The constitutional complaint is one way to obtain the decision of the...
Read articleIn the course of ongoing litigation, any court may submit a relevant legal rule that the court considers unconstitutional to the Federal Constitutional Court for...
Read article21. Dezemeber 2021 | San Marino – no sales tax in the oldest republic in the world
Read article28. April 2022 | Property value procedure: Valuation methodology in real estate tax law (this contribution)
Read article27. April 2022 | Comparative value method: Valuation method in real estate tax law (this contribution)
Read article26. April 2022 | Income value method: Common valuation method for real estate (this contribution)
Read article25. April 2022 | Valuation methods in real estate tax law: Details and background (this article)
Read article8. September 2019 | Advice for GmbH managing directors: Avoid liability in case of insolvency
Read articleOnline merchants based in the EU who sell goods to other EU member states via Amazon or other online market operators can use the one-stop shop (OSS) procedure for VAT...
Read articleSince 01.07.2021, the OSS procedure in the area of e-commerce has introduced new VAT regulations. Retailers who sell their goods via their own online shop must...
Read articleIn the case of an action for shareholders, each shareholder is entitled, during his membership of the company, in the interest of the company, solely and in his own...
Read articleIf the tax limitation occurs, the tax office cannot make any changes to a tax notice. For the statute of limitations, the following questions arise: When does the...
Read article5. May 2021 | GmbH & Co KG in Austria: 25% tax at German bodies!
Read articleUnderstanding procedures are intergovernmental negotiations enshrined in international tax law, which are intended to eliminate double taxation despite the application...
Read articleAnyone interested in buying a property should also think about financing. After all, due to the low interest rates on the capital market, debt financing is nowadays as...
Read article6. December 2018 | Holding GmbH: Advantages / Profit distribution / Sale / Design
Read articleWhen a shareholder dies, the question arises as to what actually happens to the partnership. We clarify the legal consequences and how you can cleverly regulate the...
Read articleNonprofit corporations receive various tax benefits and their donors and members can also claim tax benefits. But when is public charity actually available, which...
Read article§ 10b (1) EStG allows the deduction of grants for the promotion of tax-advantaged purposes. Tax-advantaged purposes are charitable purposes within the meaning of §§...
Read articleDo you want to start a GmbH? Then of course you have to know which characteristics actually characterize the GmbH. We explain what a GmbH actually is, how it is...
Read articleThe commercial register is the public register of all commercial enterprises. Various legal processes in a company must be entered in the commercial register. But in...
Read articleThe Prokura is a legally granted representative power with a legally defined scope. We clarify what this actually means, how you can grant Prokura and how you differ...
Read article22. April 2021 | Option model for corporate tax for OHG & KG – new law
Read article24. July 2019 | Saving inheritance tax through chain gifting: deadlines and criteria
Read article24. July 2019 | Saving inheritance tax through chain gifting: deadlines and criteria
Read articleThe EU Double Taxation Agreement Dispute Settlement Act (EU-DBA-SBG) is a national legal basis with which one can apply an agreement procedure for double taxation in...
Read articleThe agreement procedure with regard to the EU Arbitration Convention is exclusively concerned with eliminating double taxation linked to transfer pricing. In addition...
Read article25. March 2022 | Calculate the new property tax: example of the general property tax law (this contribution)
Read article13. October 2021 | Flat rate tax and lower tax rate with increasing income: Save taxes in Switzerland!
Read article8. August 2019 | The levy on trade tax: meaning – calculation and examples
Read articleTax advances are earmarked for various taxes. In particular, income tax, corporation tax, property tax and business tax are associated with advance tax payments. Also...
Read article23. February 2019 | Found GmbH in Germany: costs; steps; advantages; capital; Duration
Read article17. March 2022 | Due diligence at a joint venture: 9 points to look out for
Read article17. March 2022 | Due diligence at a joint venture: 9 points to look out for (this post)
Read article21. December 2015 | The profit transfer agreement as a prerequisite for the income tax organization
Read article10. May 2021 | Registered association: advantages over non-registered associations
Read articleEU State aid law is still relatively recent law within the Union. As part of competition law, it plays an important role for state subsidies that disrupt the balance...
Read article21. September 2021 | Separate determination according to § 180 AO: Requirements and legal consequences
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read articleIf you combine a holding company with a foundation, you can significantly reduce the taxes of the holding company by licensing fees for the provision of intangible...
Read article28. April 2021 | IFRS as a Standard for Accounting – Benefits in Profit Optimization
Read articleThe EU Mutual Assistance Directive will continue to be extended. As a result, European authorities are obliged to exchange information among themselves. However, the...
Read articleFree ports, free zones, free warehouses and free trade zones can be regarded as foreign territories in a fiscal sense. By identifying such zones, many countries want...
Read articleIn this post, we look at the impact of EU law on DTA and additional taxation. Because the fundamental freedoms should give taxpayers from the EU and EEA countries a...
Read articleThe Anti Tax Avoidance Directive introduced a new directive by the EU. This directive, like many previous directives, does not have the effect of realising freedom...
Read article29 January 2019 | Bitcoins & Cryptocurrencies: Moving Abroad Enables Tax-Free Sale
Read articleIn this article, we look at the Dispute Settlement Directive in addition to the procedures under the DTA and EU-SchÜ. This concerns the interpretation of tax disputes...
Read article21. February 2022 | The Transparency Register for Beneficiaries in Germany from 2022
Read article21. February 2022 | The Transparency Register for Beneficiaries in Germany from 2022
Read article21. February 2022 | The Transparency Register for Beneficiaries in Germany from 2022
Read article21. February 2022 | The Transparency Register for Beneficiaries in Germany from 2022 (this contribution)
Read article5. October 2021 | Financial benefits: employer’s obligation to pay?
Read article08. October 2021 | Establishment in Spain: only 25% tax for German partnerships
Read articleIf you set up a holding company, you are certainly looking forward to the first profit distribution that it will receive from its subsidiaries. But a little patience...
Read article30. December 2021 | Spain and its tax law: An overview of tax types
Read articleFrom 2025, the determination of property tax in Lower Saxony is to be based on the so-called area-location model. Lower Saxony, as one of seven federal states, is thus...
Read article11. February 2022 | Property tax in the Hanseatic City of Hamburg from 2025 (this contribution)
Read articleWith the opening clause, which the legislature recently introduced as part of the property tax reform, the federal states have the possibility to regulate the...
Read articleFor so-called large acquisitions (acquisition over EUR 26,000,000), you can make use of the protection requirements test (§ 28a ErbStG) under certain conditions. For...
Read articleThe property tax reform in Germany makes it possible through an opening clause that the federal states can enact their own alternatives to the property tax law. On the...
Read articleThe Saarland provides for a different collection of property tax in its territory from federal law. However, this is exclusively concerned with adaptations to the...
Read article04. February 2022 | Property tax in Baden-Württemberg from 2025 (this contribution)
Read articleThe current property tax reform has led to Bavaria, among other things, adopting its own law for the future collection of property tax. Its first application is...
Read articleInternational supply chains in which more than one own company generates profits must be considered tax differentiated. For this purpose, international transfer prices...
Read articleGerman dual income tax law makes a fundamental distinction between profit income and surplus income. Nevertheless, certain capital gains achieved in private assets are...
Read article10. June 2021 | Zebra company: Requalification of the income of shareholders of a partnership
Read articleAs a result of the Wirecard scandal, the Financial Market Integrity Act (FISG for short) was promulgated on 25 June 2020. This is primarily intended to cover gaps in...
Read article2. December 2020 | Tax evasion and self-reporting – easily explained and solved
Read articleThe collective term Mergers & Acquisitions, which comes from the Anglo-Saxon-speaking world, describes all transactions with which companies bring about a change in...
Read articleIn cases of departure and de-entangling, the fundamental freedoms of the EU must be respected. There are always disputes between Member States as to which Member State...
Read article2. November 2021 | Private sale business after donation: How to save taxes!
Read article6. December 2019 | Profit distribution from a GmbH: The advantages of the parts income process
Read article10. February 2021 | Property swing – transferring assets to spouses without gift tax
Read article16. August 2019 | 5 tax advantages of the GmbH: current profit – dividends – disposal – real estate – salary
Read article10. July 2019 | Selling real estate to children: Depreciation + Save inheritance tax
Read article10. November 2020 | GmbH Managing Director Liability: Duty of Care Damage & Liability Risks
Read articleIf you own a holding company with a successful operating subsidiary and want to invest in real estate, there is a favorable design to make a long-term profit carry...
Read articleCorporate tax law and the EU’s fundamental freedoms must take account of their special relationship. This is particularly the case in cross-border cases, especially...
Read article29 January 2019 | Bitcoins & Cryptocurrencies: Moving Abroad Enables Tax-Free Sale
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read article22. July 2020 | Functional relocation and functional doubling in International Tax Law
Read article23. October 2020 | Liechtenstein – Saving Taxes at ESt & KSt and IP Boxes & Foundations
Read articleSince the previous property tax was unconstitutional, the legislature had to work out a property tax reform. There were two alternatives. On the one hand, a...
Read articleSo far, the share deal was considered an excellent way to buy real estate largely without real estate acquisition tax. But now the legislature has to 01.07.2021 the...
Read article14. September 2021 | AWV Reports on PayPal Payments: This must be considered
Read articleTax law in Spain is similar to German tax law in some respects. For example, in Spanish tax law there is also an unlimited tax liability "Impuesto sobre la Renta de...
Read article24. July 2019 | Saving inheritance tax through chain gifting: deadlines and criteria
Read article28. May 2021 | Capital gain: Skillfully use preferential tariff treatment according to § 34 EStG and save taxes
Read article23. December 2019 | Tax treatment of real estate in company assets
Read article17. March 2021 | Gift of assets to nieces or nephews – Optimize gift tax
Read article1. March 2021 | Acquire and renovate protected property – 6 tax benefits
Read article05. June 2020 | Anti-Tax Avoidance Directive (ATAD): Critical analysis of early taxation in cases of departure and tax easing
Read article23. October 2020 | Liechtenstein – Saving Taxes at ESt & KSt and IP Boxes & Foundations
Read articleThe EU's fundamental freedoms protect the rights of citizens and the rights of legal persons in cross-border cases. This puts the competences of the Member States at a...
Read article29 January 2019 | Bitcoins & Cryptocurrencies: Moving Abroad Enables Tax-Free Sale
Read article1. October 2021 | 2022 comes the new exit tax – what changes does it bring?
Read article24. July 2019 | Saving inheritance tax through chain gifting: deadlines and criteria
Read article10. February 2021 | Property Swing – Transfer assets to spouses without gift tax
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read article05. July 2019 | Founding a real estate company & children participating in real estate
Read article04. June 2020 | The Merger Directive and the EU’s Freedom of Establishment & Capital Movement
Read articleIf you want to buy real estate from private, there are opportunities right at the beginning to save taxes later. This already applies to the first own property. So you...
Read articleTax notices are issued as an administrative act. This does not mean, however, that this also entails an official clarification of the facts. The tax ruling is now...
Read articleThe remuneration for lawyers is regulated in the Lawyers’ Remuneration Act (RVG). Since 1.10.2021 there have been important changes by the law for the promotion of...
Read article23. October 2020 | Liechtenstein – Saving Taxes at ESt & KSt and IP Boxes & Foundations
Read articleDistributions by a limited liability company to another limited liability company may be treated as 95 % tax-free pursuant to § 8b (1) sentence 1 KStG. This is the...
Read articleCross-border insolvency challenges pose many problems. The attempt at harmonization at European level by the EuInsVO did not contribute to more clarification...
Read articleThe leverage effect describes, for example, the increase in the return on equity through borrowing. In the case of leveraged real estate purchase, there is currently...
Read article22. September 2021 | Capital levy to Corona – in what form could it come?
Read articleBy deducting your tuition costs, you can either recover taxes already paid or carry over to the next year by carrying forward losses. Here it is important that your...
Read articleThere is a possibility how a GmbH shareholder-managing director can also use a company car for private purposes without incurring taxes. She sees a leasing of the...
Read article17. September 2018 | Tax evasion: Risk penalty intent offender statute of limitations display
Read articleEmployees often take up vocational training and further education. However, further education and training costs a lot of time and money. Therefore, the employer can...
Read articleThe second management position law (FüPoG II) contains a quota of women for the boards of certain companies and the obligation to determine a target for boards of...
Read articleYou and your business partner both agree that the GmbH from which you purchased shares is liquid. In retrospect, however, it may turn out that the balance sheets have...
Read article17. September 2018 | Tax evasion: Risk penalty intent offender statute of limitations display
Read article27. January 2021 | Taxation of corporations in the USA: dividends from subsidiaries
Read article22. May 2019 | License barrier § 4j EStG: Requirements/ Legal consequences/ IP-Box/ BEPS
Read articleThe Bundesfinanzhof (BFH) has decided that a monetary donation can be deductible, even if it was shown as a donation in kind. In the specific case, there was also the...
Read article25. April 2021 | GmbH & Co KG in Austria: 25% tax at German bodies!
Read articleAs part of the tax investigation, it happens that the tax investigator searches the premises of the accused. During the search, however, the accused has rights and can...
Read articleThe rental of real estate with sales tax allows the input tax deduction of the landlords. This allows landlords to get the sales tax incurred on the construction of...
Read articleMany entrepreneurs were granted an immediate corona assistance of €9,000 in the spring of 2020 as a result of the corona pandemic. If it turns out that the aid was not...
Read articleAs a result of the Corona pandemic, many cultural institutions in particular had to install an extensive streaming offer on their websites instead of face-to-face...
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read article08. July 2020 | Gain in receivables for conversions: blocking period according to § 6 Abs. 3 UmwStG
Read articleThe Handelsblatt published an article in September 2021 about the tax models of the rich in Germany. In his research, he also referred to articles that we have written...
Read article29 January 2020 | Avoid real estate transfer tax: tax-free real estate transferred to partnership!
Read articleThe tax deduction according to § 50a EStG within the framework of the limited tax liability was amended by the law for the modernization of the relief of deduction...
Read articleBoth an individual and a holding company pay taxes on stock dividends. In both cases, however, taxes are incurred at different levels. In the case of a natural person...
Read articleWealth always depends on many factors. Some promote its growth, while others are able to reduce it. The latter are thus risks, the assets in their substance or even in...
Read articleBy selling the generated electricity to a network operator, you create a commercial activity. Thus, your installed photovoltaic system (PV system) represents operating...
Read articleTotal offsetting income and taxes less gross acquisition costs | 10.619.40
Read article23. October 2020 | Liechtenstein – Saving Taxes at ESt & KSt and IP Boxes & Foundations
Read articleWhen it comes to buying a property for the first time, many practical aspects come to the fore. In particular, there are three ways to track down properties for sale...
Read article20. May 2020 | Tax neutral/ cross-border contribution to corporations
Read article27. January 2021 | Taxation of corporations in the USA: dividends from subsidiaries
Read article15. October 2020 | Conversion Law: Significance and Application in the Transformation of Enterprises
Read article30. November 2020 | Taxation of phantom shares when selling a company
Read articleMany doctors are high earners and thus pay the top tax rate. Accordingly, the interest of doctors to save taxes is also correspondingly great. There are many different...
Read articleOften, the insolvency administrator challenges legal transactions that have been carried out by insolvent companies. This legal act is called insolvency challenge. It...
Read articleTax relief for higher income compared to low-income earners? In Germany this is unthinkable. In Switzerland, on the other hand, such a model was introduced at short...
Read articleThere are cases where it makes sense to merge two legally competent foundations. This process is called gain. Since the increase is only regulated to a small extent by...
Read articleAs part of the preparation of annual financial statements, the question usually arises as to whether and, if so, to what extent provisions are to be made for...
Read articleWith an establishment in Spain, a German GmbH & Co. KG can save about 20% in taxes compared to a GmbH. Thus, the taxation of the profit of a permanent establishment in...
Read articleFor the first time in 2020, the Responsible Property Foundation cited a legislative proposal on the GmbH with tied assets as a new legal form, which has now been...
Read articleThe type of taxation of real estate has a big impact on net profit. So you can buy a property either privately or through a real estate GmbH. But the amount of net...
Read articleAsset-generating benefits can be received by employees, provided that they comply with the statutory regulations. There is sometimes an obligation for employers to pay...
Read article08. September 2021 | Audit: this is how you negotiate successfully with the tax office!
Read articleThe new exit tax will apply from 2022. It applies when shareholders of corporations give up their unlimited tax liability in Germany by moving abroad. There are some...
Read articleThe method article Art. 23A OECD regulates the exemption method under the double taxation agreements (DTAs) as a possibility for preventing double taxation. This is...
Read articleRecently, there has been relief for extended land shortening. Until now, it was the case that an asset management company could benefit from the extended land...
Read article17. September 2018 | Tax evasion: risk / penalty / intent / perpetrator / statute of limitations / notification
Read articleIn the super election year, there are always interesting tax projects of the different parties to observe. This year, the discourse is characterized, among other...
Read articleAsset protection is about the defensive securing of assets. The focus is on averting a number of risks that can affect an asset. This includes especially taxes, for...
Read article01. July 2019 | International Tax Design: Patent & Licensing Company Abroad
Read article20. July 2021 | Wealth tax in Germany – Wealth areas Evaluation & Taxation
Read articleIn principle, the tax bases according to § 157 paragraph 2 AO are determined as part of a tax assessment. In contrast, there are situations in which the tax bases are...
Read articleThe transfer of business assets is in principle exempt under the inheritance tax in accordance with §§ 13a, 13b ErbStG. However, this exemption is subject to a...
Read articleIf Germany should reactivate the property tax again, then the Family Foundation in Liechtenstein will play a special role as an option for avoidance. There are two...
Read articleA goodwill arises whenever an entrepreneur buys someone else’s company and not only pays the individual assets, but pays even more because the company has a customer base.
Read articleAWV reports are about fulfilling reporting obligations to the Deutsche Bundesbank for persons who have payment transactions and capital transactions with...
Read articleGermany has concluded so-called double taxation agreements (DTAs) with other countries. However, they regularly have tax gaps or know Germany’s tax law. Therefore...
Read articleCurrently, the top tax rate in Germany is 42%. In addition to professional footballers, many other taxpayers in Germany pay him. However, for income, the EUR 274,613...
Read articleSimilar to German commercial law, it is therefore important to present a proper picture of the assets, financial and earnings situation in IFRS. IFRSs want investors...
Read articleIn an audit by the tax office, there are various ways to positively influence the result. Measures can be taken at an early stage to prevent a potential audit ...
Read articleThe BVerfG has finally decided: The current interest rate is unconstitutional, which is why the regulation on interest in tax law must be revised. Since such...
Read articleWhen realizing sales in accordance with IFRS 15, the principle of matching sales revenue with the associated expenses incurred to achieve them always prevails. So it...
Read article29 January 2019 | Bitcoins & Cryptocurrencies: Moving Abroad Enables Tax-Free Sale
Read articleNational tax law is influenced in particular by European law and European law principles. An influence is the prohibition of tax aid under Article 107 TFEU. It...
Read articleSimilar to German commercial law, IFRS is about presenting a proper picture of the assets, financial and earnings situation. IFRSs want investors to be able to rely on...
Read article31. August 2021 | Dividends: Taxation under the double taxation agreement (this contribution)
Read articleIn IFRS, as in German commercial law, deferred taxes must be taken into account. However, these play an important role exclusively in international accounting, as many...
Read articleInfluencers in Dubai who previously worked in Germany can expect tax relief in their new home country. However, this only applies if they are not taxable anywhere...
Read articleA partner of a partnership may be regarded as a co-entrepreneur. The consequence of this is that according to § 15 (1) sentence 1 no. 2 EStG, he generally earns...
Read article29 January 2019 | Bitcoins & Cryptocurrencies: Moving Abroad Enables Tax-Free Sale
Read article4. May 2021 | Empowerment needs test and save inheritance tax
Read article“European tax law” is not a tax of its own kind, such as corporate tax. Rather, this refers to supranational requirements of European law, which are necessary for the...
Read articleThe asset value method is a method for valuing companies. Thus, the calculation of all individual assets and liabilities with the respective common value is in the...
Read articleThe IDW S1 method is a method used for valuation purposes. The IDW S1 procedure only applies outside tax law. Nevertheless, it is widely used as a model for company...
Read articleWith the multiplier method, there is another method for company valuation. This involves an industry-standard assessment of company key figures by means of a...
Read articleInsurance brokers can run their business in a number of legal forms. Often these are individual companies. In such a case, liability cases or the question of the...
Read articleThe question of what taxes are could be asked by a child. In fact, few adults know what taxes are. It's basically very simple. Taxes are cash benefits that are a...
Read articleWhen you look at the question of what taxes are, you often ask who writes the associated tax laws. In Germany, there is a legislative procedure for this. It is the...
Read articleIt is possible that an asset is to be accounted for both in the special business assets and in the business assets. This is called accounting competition. This can...
Read articleTo determine the value of a company, there are different approaches. The company valuation method also depends heavily on its purpose. In tax law, the company...
Read article6. August 2021 | Loss of contribution to a GmbH: Tax treatment § 17 EStG (this contribution)
Read articleJust as in Germany, you can also set up a holding company in Austria. A holding company in Austria naturally fulfils the same function as a German holding company. But...
Read articleA good idea is often enough for many founders to start a startup. But even when starting startups, you should think about long-term taxes. The risks are already...
Read articleFor the establishment of a GmbH in Austria there are two variants. On the one hand, this can be done quite regularly. On the other hand, there is also a...
Read articleA GmbH in Austria is defined by law as a commercial company. It does not matter whether a GmbH in Austria as an operating company actually carries out a commercial...
Read articleThey are entrepreneurs and are entitled to deduct VAT. You have also used the input tax deduction for an asset that you use for your company. In the future, however...
Read articleIf municipalities are planning larger purchases, which are at least partly intended for later use against VAT-bearing charge, then they can claim a tax advantage...
Read article19 August 2020 | Dubai LLC: tax-free without exit tax for GmbH shareholders
Read articleCities and municipalities also have to pay attention to sales tax when calculating services they provide. There are many details that play a role here. Currently...
Read article17. August 2019 | Video: 5 tax advantages of the GmbH optimal use: 30% tax dividend sale real estate salary
Read articleA company valuation may be required for various reasons. For example, the sale of a company or the inclusion of an investor may be pending. Furthermore, you can have a...
Read articleThey are entrepreneurs and use an economic asset both for private use and for their entrepreneurial purposes. Then there is a so-called mixed-use economic good. This...
Read articleThe storm event in mid-July 2021, especially in North Rhine-Westphalia and Rhineland-Palatinate as well as in parts of Bavaria, caused enormous damage. In addition to...
Read articleAs in many other countries worldwide, there is a wealth tax in Germany. Nevertheless, this may seem completely new to most readers who first came into contact with the...
Read articleIn this year’s Bundestag election campaign, several parties are promoting their plans for the wealth tax. Whether a renaissance of wealth tax can actually succeed...
Read articleThey achieve sales tax-free sales within the meaning of § 4 UStG. Therefore, you do not pay sales tax for the goods movement due to lack of tax liability. This is of...
Read articleShares in investment funds acquired in private assets before 01.01.2009 are tax-protected old shares. Because unlike those who carry a younger acquisition date, the ...
Read articleIn IFRS lease accounting, there has been a serious change for lessees since 2019. Because these are now obliged to all lease contracts, apart from a few exceptions, in...
Read article17. August 2019 | Video: 5 tax advantages of the GmbH optimal use: 30% tax dividend sale real estate salary
Read article08 July 2021 | Repayment of hidden profit distribution – tax treatment (this contribution)
Read articleProfessional footballers pay regular taxes as employees of a football club. Although their salary does not correspond to that of an average employee, the same tax...
Read article11. November 2018 | Save the loss carry forwards at the GmbH: the new § 8d KStG helps!
Read articleTax offices can use an audit to verify the tax findings or the tax returns submitted. In principle, audits are carried out in the case of conversions or...
Read articleIn addition to legal persons governed by private law, there are also legal persons governed by public law. This includes in particular cities and municipalities...
Read articleIn tax law, it is important to know and apply the terms exactly. This also includes the distinction between allowance and exemption limit. Because this difference can...
Read articleWhen determining the profit of a partnership, such as the GmbH & Co. KG, for tax purposes, you must also have a special balance sheet or a supplementary balance sheet...
Read articleWhen transferring a sole proprietorship to a GmbH and when transferring a GmbH to a holding company, a blocking period must be observed when selling. Because if you...
Read articleStartups in particular tend to retain highly deserving employees via co-participation in the company. There are various models, starting with the conventional bonuses...
Read articleAlready in 2020 there were initial support for companies by the state. These include, for example, emergency aid to Corona, bridging aid I and II and other...
Read article25. April 2021 | GmbH & Co KG in Austria: 25% tax at German bodies!
Read articleParticipations of a corporation in another corporation are called box holdings and regularly occur in groups of companies. For them, tax privileges can apply. Among...
Read articleIf you no longer want to continue your business, you need to think about how best to do it. Above all, you should keep an eye on the tax consequences. In particular, ...
Read articleAccording to § 1 Ia UStG, sales in the context of business sales are not taxable. The requirement of tax exemption is that the transactions in the context of the...
Read article17. June 2021 | separation principle vs. transparency principle Consequences & designs (this article)
Read article16. June 2021 | Trust models of large auditing firms: Gift tax relevance (this contribution)
Read articleWithin the framework of the BEPS project, the OECD intends to combat harmful tax competition by states and aggressive tax planning by international corporations. As a...
Read articleCompanies and individuals are more likely to donate money or assets to organisations and institutions. The donation usually serves a charitable, charitable or church...
Read articleThe large highly digitalized companies (Google, Amazon, Facebook, Apple) hardly pay taxes. The reason for this is that the digital economy significantly facilitates...
Read article10. June 2021 | Zebragesellschaft: Requalification of the income of shareholders of a partnership (this contribution)
Read articleThe goal of the liquidation of a GmbH is the termination of the company as it has existed so far. All assets are sold, all debts are paid off and the remaining cash is...
Read article08. June 2021 | Second home: avoid double residence under the DTA (this contribution)
Read articleIn the case of partnerships, it comes in the course of an operational task, such as the real division according to § 16 para. 3 EStG in principle, for a taxation of...
Read article04. June 2021 | Investigative proceedings: When does the criminal tax proceedings run (this contribution)
Read article17. January 2020 | GmbH shareholders: Managing Director salary or profit distribution?
Read articleThe digital economy is rarely recorded and taxed in international tax law. Especially in the sales state, digital services are not or hardly taxed. This is especially...
Read articleBasically, the deduction of input tax serves to ensure that the business use of goods and services is not definitively burdened with sales tax. Rather, only the end...
Read articleIn the meantime, it is no longer only important to implement the business model of a company in the best possible way, but rather to make meaningful decisions in the...
Read article28. May 2021 | Profit on sale: tariff concession according to § 34 EStG (this contribution)
Read articleAs a result of a change in the law, new regulations for investments in movable assets will apply from 2020. Especially with planned or urgently necessary investments...
Read articleThe interest rate barrier according to § 4h EStG is a regulation to avoid cross-border tax arrangements due to interest payments. In particular, payments from Germany...
Read article24. February 2021 | Rental income tax-free: Debt financing reduces profit
Read articleSimilar to the commercial register, the company register is a source of information about companies based in Germany. However, there are some differences. The company...
Read articleThe commercial register is the public register of all commercial enterprises. Each district court keeps such a register, in which the commercial enterprises, those in...
Read article20. May 2021 | Reserve for the replacement in case of departure of assets (this contribution)
Read articleWhen buying a GmbH by a private person, either a share deal or an asset deal is considered. In an asset deal, you as a buyer can write off the purchase price for tax...
Read articleUsually influencers start their activity as a hobby. But at some point a trade can emerge from it. At this point, influencers need to evaluate their reach on social...
Read articleTax law in Austria has many things in common with German tax law. So there is a comparable sales tax, even if the tax rates there are slightly higher. There are also...
Read articleThe valuation of shares in a cooperative can be approached in two ways. On the one hand, you can set them with the nominal value that you originally put into the...
Read articleA holding company is best seen as a savings box that keeps corporate profits. Because if a large part of the profits remains in a GmbH to optimize the personal income...
Read articleAccording to § 11 I GmbHG, a GmbH is only created upon its registration in the commercial register. The foundation of the GmbH is usually done in sections...
Read articleThe personal rights of influencers also represent a relevant value in tax terms. In this case, one enters new territory in the evaluation of personality rights of...
Read articleAn association is a permanent association of natural or legal persons which has joined together for a common purpose. The association can be entered in the register of...
Read articleIf you start streaming on the well-known platforms such as Twitch and YouTube and reach the Twitch affiliate status, for example, the question quickly arises how to...
Read articleMonetization means that videos are advertised on platforms such as YouTube. This creates advertising revenue, which YouTube then shares with the video creator. Since...
Read article5. May 2021 | GmbH & Co KG in Austria: 25% tax at German bodies! (this contribution)
Read article4. February 2021 | Pool Agreements / Pool Contracts – Inheritance and Gift Tax
Read articleBoth in Germany and in Austria, a GmbH pays taxes. Although in both cases this concerns corporate tax, there are certain differences. So a GmbH in Austria pays 25% ...
Read article29 April 2021 | Holding GmbH shares in special assets – using tax advantages (this contribution)
Read articleCompanies that are obliged to draw up and publish a trade balance sheet prepare it in accordance with the requirements of the Commercial Code (HGB). Certain principles...
Read articleIn cases where there may be tax evasion, criminal tax proceedings are regularly initiated. According to § 385 (1) AO, the general rules of the ...
Read articleIn order to mitigate the negative economic consequences of the initial restrictions and business closures due to the Corona pandemic, solo self-employed, professionals...
Read article17. March 2019 | Corporate sale: Tax-optimized sale of the partnership
Read articleThe Federal Government is planning a new option model for corporate tax for commercial companies. This applies in particular to open commercial companies (OHG) and...
Read articleInfluencers generate income in different ways via their Internet presence. A commercial operation of influencers is strongly related to their personality. So their...
Read article16. April 2021 | Foundations: Types and prerequisites for founding (this contribution)
Read articleIn the context of marriage, spouses can agree on a property regime by marriage contract. If they do not do so, then the legal community of gain applies in principle...
Read articleThe parent-subsidiary directive aims to avoid double taxation of cross-border profit distributions. Therefore, these dividends are basically taxed at the parent company ...
Read articleThe limited partner’s liability has a tax impact on his participation in the profit and loss of the company. § 15a EStG limits the offsetting of losses for limited...
Read article15. April 2021 | Self-employment: Is a loss offset possible? (this contribution)
Read articleCreating liquid funds for your business is certainly one of the most important goals of an entrepreneur. Because with sufficient liquid funds, a company can, for...
Read articleThe family cooperative is a cooperative in which members of a family make up the members. Among other things, this is intended to provide advantages in the taxation of...
Read article12. April 2021 | The hidden deposit according to § 8 Abs. 3 S. 3 KStG – Avoid risks (this contribution)
Read articleThe deduction of operating interest is intended to restrict the private use of the loans issued for an enterprise. This is particularly relevant for individual...
Read articleIn principle, the transfer of parts of a co-entrepreneur share with retention of special business assets (e.g. real estate) would not be tax-neutral. However, § 6 Abs...
Read articleCompanies above a certain size are obliged to carry out an audit of their trade balance. This audit shall be carried out by an auditor or a publicly sworn auditor in...
Read article19 August 2020 | Dubai LLC: tax-free without exit tax for GmbH shareholders
Read article14. October 2020 | Growth in partnerships: general legal succession and design possibilities
Read articleSecuring company succession is the biggest entrepreneurial challenge. [1] Tax advice for sole proprietorships and partnerships often requires restructuring and ...
Read article01. April 2021 | The design option with leased properties within the framework of the anticipated succession according to § 6 Abs. 1 No. 5 and § 7 Abs. 5 EStG (this...
Read articleIn principle, there is no overlap between § 6 Abs. 3 EStG and §§ 20, 24 UmwStG. Under § 6 Abs. 3 EStG excludes the free transfer of enterprises/sectors and (sector)...
Read articleProfit can be optimized in different ways. On the one hand, an economic optimization of companies can be carried out. This is probably the most common form of profit...
Read article25. March 2021 | The transfer of assets according to § 6 para. 5 EStG and §§ 20 / 24 UmwStG (this contribution)
Read articleStatutory provisions determine when an audit must be carried out on the annual accounts of a company. The three criteria are balance sheet total, revenue and average...
Read article16. February 2021 | How to save the loss carry forward in the transformation of your company
Read articleWith a GmbH & Co. KG, you can establish a holding company by dividing and transferring the operative business operations into a subsidiary. The transferred assets...
Read articleThe taxation of a cooperative has been quite often the subject of alternative tax design models on social media recently. This is the reason for a hype about this form...
Read articleIf an aunt or uncle wants to transfer her property to a niece or nephew by donation, then the allowances are very small. At the same time, however, tax rates are also...
Read article16. March 2021 | Establishment of a holding company: What advantages do you benefit from? (this contribution)
Read article19 August 2020 | Dubai LLC: tax-free without exit tax for GmbH shareholders
Read articleThe establishment of a cooperative is subject to certain conditions. For example, it needs at least three members to establish it. These can be both natural and legal...
Read articleTo start a company in the USA, there are various forms of company to choose from. In addition to the individual company, there are partnerships, such as the General...
Read articleA company newly founded in the USA – no matter what form of company it is – has a number of points to consider. One of the most important is that it needs to hire new...
Read articleThe asset management of company shares of a family foundation in Liechtenstein offers tax advantages. On the one hand, you can be a GmbH shareholder by transferring...
Read articleAt a foundation in Liechtenstein, asset management with real estate can play an important role. Thus, asset management with real estate also offers some tax...
Read article5. March 2021 | Taxes in the USA for natural persons: Tax liability & taxation (this contribution)
Read article5. March 2021 | Taxes in the USA for natural persons: Tax liability & taxation
Read articleMany wealthy parents are looking for ways to transfer assets to their minor child. The asset management of underage children is usually more complex than one might...
Read articleForeign hybrid companies offer the advantage that as a shareholder you can decide for yourself whether the taxation should take place as a partnership or a...
Read articleThe acquisition and renovation of a listed property requires a large number of different special features. Some of these are of course due to the preservation of the...
Read article05. June 2020 | Anti-Tax Avoidance Directive (ATAD): Critical analysis of early taxation in cases of departure and tax easing
Read articleFor rental properties, rentals constitute taxable income. With a clever design, however, you can achieve that landlords can collect their rental income tax-free. It...
Read article20. January 2021 | Family Foundation in Liechtenstein: no income tax in Germany
Read articleIn recent years, the housing cooperative has often become the focus of interest of entrepreneurs as a legal form, with which both corporate tax and business tax can be...
Read articleA cooperative is an association of natural or legal persons who wish to achieve mutual promotion through economic activity. What, then, as prime democratic, economic...
Read article23. February 2021 | Management of a foundation in Liechtenstein – using organs sensibly
Read article23. February 2021 | Management of a foundation in Liechtenstein – using organs sensibly
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read articleThe payment of licence fees is normally subject to a 15 % withholding tax. But you can reduce the withholding tax by claiming related operating expenses. The basis of...
Read article23. February 2021 | Management of a foundation in Liechtenstein – using organs sensibly
Read articleThe property swing is a design model with which spouses can transfer assets among themselves without this triggering a gift tax. The community of gain is a...
Read article05. June 2020 | Anti-Tax Avoidance Directive (ATAD): Critical analysis of early taxation in cases of departure and tax easing
Read article26. October 2020 | Overview of the OECD Model Agreement – OECD-MA as the basis for DTA
Read article26. October 2020 | Overview of the OECD Model Agreement – OECD-MA as the basis for DTA
Read articlePool agreements allow shareholders to exercise their voting rights jointly and thus obtain a certain amount of voting rights. For example, you can reach the blocking...
Read articleThe distribution of profits by a subsidiary to its parent company incurs a capital gains tax of 25 %. If the parent company is a corporation or another corporation, it...
Read article26. October 2020 | Overview of the OECD Model Agreement – OECD-MA as the basis for DTA
Read articleGmbH & Co. KG is a limited partnership in which the general manager is a legal entity instead of a natural person, namely a GmbH. Thus, the GmbH & Co. KG as a...
Read articlePhantom shares enable shareholders to involve their employees in the success of their company. Thus, the employees receive a bonus when a profit distribution or when...
Read articlePhantom shares are an attractive solution when it comes to involving employees in the company’s success. For example, when selling a GmbH, employees receive a share of...
Read article5. March 2021 | Taxes in the USA for natural persons: Tax liability & taxation
Read article30. January 2019 | Exit taxation: Exit to the UK before Brexit is worth it!
Read articleAnyone who receives a severance payment as an employee after leaving a company usually has to tax it in Germany. Fortunately, there are ways to pay the severance...
Read articleMany entrepreneurs hold shares in more than just one GmbH. This can be the case, for example, if you run your own GmbH for each rented property. Furthermore...
Read article23. February 2021 | Management of a foundation in Liechtenstein – using organs sensibly
Read articleMany myths are about so-called tax havens or tax havens. Often these are countries with which you associate a nice, comfortable life. But above all, one thinks in...
Read article24. August 2018 | UK-Limited and Brexit: Cross-border merger helps!
Read articleThe merger of a GmbH into a partnership is a prime example of the merger of a subsidiary into the parent company. Especially when designing a commercial rental, the ...
Read articleThe acquisition of the Porsche company by the VW Group in 2012 would normally have incurred EUR 1.5 billion in taxes. By skillfully exploiting a legal loophole in the...
Read articleIn the conversion of companies, two laws are of great importance: the conversion law and the conversion tax law. While the conversion law regulates the civil aspects...
Read article26. October 2020 | Overview of the OECD Model Agreement – OECD-MA as the basis for DTA
Read articleThe legal form of GmbH & Co. KG offers the option of a design model under tax law with which the income tax consolidation of profits and losses of Komplementär-GmbH...
Read articleThe legal form of GmbH & Co. KG offers the option under tax law of a design model with which the income tax consolidation of profits and losses of Komplementär-GmbH...
Read articleThe place of management and also the registered office of a corporation are relevant for the assessment of residence in international tax law. Should there be a dual...
Read article05. June 2020 | Anti-Tax Avoidance Directive (ATAD): Critical analysis of early taxation in cases of departure and tax easing
Read articleThe tax-free transfer of operating companies to a holding company is associated with a blocking period of 7 years. This applies to the contributor for the share...
Read article26. October 2020 | Overview of the OECD Model Agreement – OECD-MA as the basis for DTA
Read article26. October 2020 | Overview of the OECD Model Agreement – OECD-MA as the basis for DTA
Read articleIf an operating split has occurred intentionally or unintentionally, one is faced with the problem of ending it again as control-neutrally as possible and avoiding the...
Read articleA division of operations can entail considerable tax disadvantages. Therefore, it is well-advised to avoid a division of operations in advance. As a rule, the factual...
Read articleA division of operations can also be used for the benefit of a company. However, the advantages must be considered in a differentiated way. They can be divided into...
Read articleIn the case of the division of operations, considerable tax disadvantages arise especially for the owner company. On the one hand, the disadvantages of current...
Read article10. July 2020 | Perpetual Traveler: center of life and habitual residence as a criterion in taxation
Read articleIf the objective of a business split is to separate a holding company from a holding company, they must be treated differently for tax purposes. It is important here...
Read articleThe payment of royalties by a German company to a licensor abroad in this country regularly requires a withholding tax of 15 %. It is irrelevant whether the license...
Read articleThe legal consequences of a business split include the commercial nature of the owner. The consequences of commercial activity include the requalification of previous...
Read articleA division starts when the factual and human connections are a precondition. In return, the division of operations ends if an event is no longer considered to have...
Read articlePersonnel integration is the second necessary criterion for the existence of a division of operations. This means that in both companies, i.e. both the owner and the...
Read articleThe basic fact of material interconnection is so legitimate that the holding company of the operating company must leave at least one essential operating basis[29] for...
Read articleThe forms of division of operations can be distinguished by three characteristics: on the one hand, the origin of the division of operations. It differentiates in...
Read articleIf a GmbH shareholder wants to move abroad, this usually leads to an exit tax. Germany levies a tax on the profit of the assumed sale of the GmbH shareholding. In...
Read articleIP Box in Luxembourg has long enjoyed preferential tax treatment. Luxembourg-based companies were able to tax 80 % of their income on licenses to foreign companies...
Read articleMany entrepreneurs and private individuals have already evaded taxes. This can happen both consciously and unknowingly. A timely self-report can prevent criminal...
Read articleThe Anglo-Saxon term vesting means a regulation on duration and time, according to which, for example, a contractual agreement enters into force. Thus, the vesting has...
Read articleIf a company is sold that has agreed to a virtual participation with its employees via phantom shares, this represents compensation. Therefore, such a bonus is subject...
Read articleIn practice, disagreements and disputes between GmbH shareholders are not unusual. There are often considerable financial and economic interests at stake. However, in...
Read articleEinheits-GmbH & Co. KG has a special structure in which the limited partnership is also the sole shareholder of its own general partner GmbH. Usually it is one or more...
Read articleReal estate transfer tax plays an essential role in property purchases. [1] Taxation of property transfers is different for a partnership than for a corporation.[2]...
Read articleDuring the preparation and submission of tax returns and the subsequent assessment at the tax office, additional tax services may be incurred if one neglects tax...
Read articleAppeals to tax rulings usually have to do with facts of German tax law. If the objection decision of the tax office made in this case does not appeal to the taxpayer...
Read articleIf an entrepreneur wants to realize a special business idea with great potential for success abroad, this can be tax-advantageous. But he would like to return to...
Read articleThe taxation of non-extracted profits under § 34a EStG is a favourable regime for partnerships in order to bring them closer to the tax rate of corporations (about 30...
Read articleOn 20 April this year, a commission of experts from the Federal Ministry of Justice and Consumer Protection presented a draft law on the modernisation of partnership...
Read articleAs a rule, companies with limited liability (GmbH) have a fundamental interest in ensuring that their managing directors do not support competing companies. This...
Read articleIf several people plan to become entrepreneurs together, the establishment of a joint company is the most common variant of implementation. The association of several...
Read articleThe managing director plays a central role in the GmbH. After all, the GmbH Managing Director is responsible for managing the regular business operations. Due to this...
Read articleIf a taxpayer legally doubts a tax notice of his tax office, he has the opportunity to file an objection with the tax office. If the tax office continues to insist on...
Read articleThe purpose of the vast majority of companies with limited liability registered in the Federal Republic of Germany (GmbH) is to generate financial profits. Against...
Read article07. October 2020 | Axel Springer shares: tax-free gift worth 1 billion EUR
Read articleThe current transition of general mobility to electric vehicles is above all an important contribution to environmental protection. However, as the number of new...
Read articleThe merger of corporations is one of the types of conversion that the UmwG makes available for the reorganisation of companies. The merger serves the integration of...
Read article10.07.2020 | Perpetual Traveler: center of life and habitual residence as a criterion in taxation
Read articleTaxing the private use of business electric vehicles is significantly more advantageous compared to the same taxation of a conventional vehicle. There are three...
Read articleSelling a partnership abroad usually leads to a taxation of capital gains. After all, this is also regulated in Germany. Even if with the state in which the ...
Read articleFor the promotion of electromobility, higher premiums are currently available for both pure electric vehicles and plug-in hybrids. The state contribution to the...
Read articleTo avoid double taxation, Germany concludes a double taxation agreement (DTA) with the respective contracting state. Germany and the respective State Party shall take...
Read articleLiechtenstein has long been known as a tax haven. The tax rates for income tax and corporate income tax are significantly lower than in Germany. But who would rather...
Read articleIf a GmbH is founded, the founding shareholders must raise the share capital of the GmbH. During the life of a GmbH, however, for various reasons it may be necessary...
Read articleIf your own children are to take over the business of the parents, then you certainly think first of the possibility of giving away or inheriting the company. However...
Read articleThe GbR (= company civil law) represents the basis of all partnerships in the German legal system. As an association of at least two persons, the GbR can, among other...
Read articleWhen setting up a company, raising sufficient start-up capital is often the first hurdle. For example, the minimum capital in the context of a GmbH founding already...
Read articleMany companies face the question of whether restructuring is necessary in the course of their existence. In particular, it is about the way in which the conversion is...
Read articleVarious reasons can speak in the course of the existence of an entrepreneurial company for the transformation of the form of company. Such events may arise, for...
Read articleThe limited partnership (referred to as KG for short) in its various forms (especially the GmbH & Co. KG) is one of the very frequently chosen forms of company in the...
Read articleThe managing director plays a central role in every GmbH. He is responsible for managing the daily operations of the company. For the handling of ordinary business...
Read articleBeing able to sell your own company tax-free sounds like a wishful thinking of many entrepreneurs. This is quite possible to a certain extent. Because with the...
Read articleNormally, the tax on the profit of a GmbH is about 50 % of the profit. However, if a typical silent partner in the GmbH is 99.9%, then he is basically entitled to the...
Read articleRecently, Friede Springer transferred a fortune worth about 1 billion euros tax-free to Mathias Döpfner by donation. This is a share package of Axel Springer SE. We...
Read article10.07.2020 | Perpetual Traveler: center of life and habitual residence as a criterion in taxation
Read article10.07.2020 | Perpetual Traveler: center of life and habitual residence as a criterion in taxation
Read articleSuppose a GmbH shareholder owns two GmbHs and wants to transfer money from one to the sister GmbH. You can distribute the money as a dividend to the shareholder in...
Read articleIn a GmbH, the managing directors are responsible for ordinary business operations. The shareholders, especially in larger public companies, often limit themselves to...
Read articleThe Foreign Tax Act contains rules for the taxation of shareholders of corporations who want to move abroad. Because by moving abroad, for example, a GmbH shareholder...
Read articleIf you intend to acquire a GmbH by taking out a bank loan, we recommend that you set up a holding company for this purpose. Because unlike a private person, it is...
Read articleAnyone who wants to inherit or give away assets usually has an interest in making the associated inheritance tax or gift tax as low as possible. An option on how to...
Read articleThe change of form of a GmbH into a partnership can have various advantages under tax law in individual cases. The civil implementation of the change of legal form...
Read articleIf you want to purchase a property without having to pay real estate acquisition tax, then this is possible via a share deal. For this purpose, the vendor must meet...
Read articleIn order to avoid high tax burdens in the sale of assets, § 6b EStG makes it possible, under certain conditions, to place an arising profit in a § 6b reserve and thus...
Read articleA family foundation offers numerous tax advantages. One of them is that it allows you to transfer assets without a regular gift tax or inheritance tax. But at the end...
Read articleThe company looks back on a rich history. The first German stock exchange law came into force in 1843 by a decision of the Prussian king. Even more than 150 years...
Read article26. August 2020 | Other consideration for transfer to GmbH: valuation of assets (this contribution)
Read article24. August 2020 | Conversion of a sole proprietorship: objectives and procedures (this contribution)
Read articleMany GmbH shareholders are looking for a way to be able to inherit or give away GmbH shares tax-free. Of course, your own children or other family members should...
Read article21. August 2020 | Converting individual companies: GmbH versus GmbH & Co. KG (this contribution)
Read articleIn order to successfully manage a limited liability company (GmbH), the shareholders have to make numerous entrepreneurial and administrative decisions. The processes...
Read articleManaging directors of their own GmbH often buy a company car, which they also like to use privately. This has the advantage that both the acquisition costs (via...
Read articleNote: this is a contribution according to old legal situation! Information on the new legal situation can be found in our contributions:
Read articleIn the economic world, company purchases are commonplace. It must be noted here that every company purchase poses special challenges for the participants. First of...
Read articleIf you as a GmbH shareholder want to transfer money to your GmbH, you have three options at your disposal: increase of the share capital, payment on the capital...
Read article10.07.2020 | Perpetual Traveler: center of life and habitual residence as a criterion in taxation
Read articleThe limited partnership (KG) in its various forms (especially the GmbH & Co. KG) is one of the most used and practically relevant forms of company. This is sometimes...
Read articleNote: due to changes in the law, the information contained in this article is only partially current
Read articleAccording to Section 8 (1) of the PartGG, “for liabilities of the partnership the creditors are jointly and severally liable in addition to the assets of the...
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read article10.07.2020 | Perpetual Traveler: center of life and habitual residence as a criterion in taxation
Read articleThe question of the amount of taxes on company sales employs many entrepreneurs. Whether it is a sole proprietorship, a GmbH, GmbH & Co. KG or a complex holding...
Read articleThe fall in the share price of Wirecard due to speculation about balance sheet manipulation has hit shareholders quite unexpectedly. Now many are looking for legal...
Read article06.07.2020 | Lock periods in conversion tax law – contribution in kind and exchange of shares
Read articleThe establishment of a holding company to take up an operative GmbH can take place tax-neutrally by contribution. The prerequisite is that this is done in the form of...
Read article06.07.2020 | Lock periods in conversion tax law – contribution in kind and exchange of shares
Read article10.07.2020 | Perpetual Traveler: center of life and habitual residence as a criterion in taxation
Read article06.07.2020 | Lock periods in conversion tax law – contribution in kind and exchange of shares
Read article06.07.2020 | Lock periods in conversion tax law – contribution in kind and exchange of shares
Read article10.07.2020 | Perpetual Traveler: center of life and habitual residence as a criterion for taxation (this contribution)
Read articlePostponing taxes to pay them the following year sounds tempting to many entrepreneurs. In fact, this is possible more than once in a row. For this it is necessary that...
Read articleThe vermögensvermanagementende GmbH offers interesting advantages in the taxation of profits from trading in shares, ETFs or other funds as well as real estate...
Read article06.07.2020 | Lock periods in conversion tax law – contribution in kind and exchange of shares
Read article06.07.2020 | Locking periods in conversion tax law – contribution in kind and exchange of shares (this contribution)
Read articleIn certain cases, payments by a GmbH to its shareholders are inadmissible due to the violation of the capital conservation round rate. As a legal consequence of an...
Read articleIf GmbH shareholders support competitors or conduct business for their own account in the GmbH division, this can make the financial and entrepreneurial success of a...
Read articleA hidden distribution of profits – often abbreviated to vGA – is from a tax point of view an indirect payment of dividends from a corporation to a shareholder. This...
Read articleOften, a real estate purchase contract is designed in such a way that it quantifies both the property and the building, but also inventory and possible maintenance...
Read articleIf a holding company based abroad is involved in a German GmbH, the tax-free distribution of profits to the holding company is often an important issue. However, this...
Read articleThe grand coalition’s stimulus package also aims to increase the crediting of business tax to income tax. This is a tax offsetting procedure with which a balanced ...
Read article08. June 2020 | Change in the 2020 VAT rate: reduction from 19% to 16%
Read article08. June 2020 | Change in the Sales Tax Rate 2020: What Entrepreneurs Have to Consider
Read article08. June 2020 | Change in the sales tax rate 2020: What entrepreneurs have to consider (this post)
Read article08. June 2020 | Sales tax reduction: What consumers should know now (this post)
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read articleTo ensure that tax-neutral cross-border transfers are also possible in the EU, the Council of Europe adopted the Fusion Directive (FRL) in 2009. The FRL is intended to...
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read articleIf cross-border measures in tax law are restricted or discriminated against, the restrictions or discriminations are permissible if the legislature thereby achieves a...
Read articleIn practice, in certain constellations it may be in the interest of a GmbH to acquire its own shares from an outgoing shareholder. The acquisition of own shares can ...
Read articleIn principle, nationals of other Member States (or companies) should not be treated worse than their own nationals. However, should nationals of other Member States...
Read articleEven in the case of third-country conversions, the free movement of capital comes into play, since according to art. 63 TFEU also covers third countries. Here are then...
Read articleIn the case of cross-border establishment and/or acquisition of permanent establishments, both the freedom of establishment and the freedom of movement of capital...
Read articleThe free movement of capital in European tax law prohibits national provisions restricting cross-border capital movements. The standstill clause of the type must be...
Read articleThe freedom of establishment in the EU also applies to companies (partnerships and corporations alike). This allows companies within the EU to have their headquarters...
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read articleGmbH & Co. KG is one of the most common forms of business in the Federal Republic of Germany. In fact, the choice of this legal form for the shareholders in individual...
Read article25. February 2021 | Tax assessment & tax collection at the German tax easing
Read articleIn order for the Federal Republic of Germany to be able to assert its right to tax domestic or foreign assets, certain conditions must be met. Such conditions are tax ...
Read articleConsequently, for the allocation of the assets of the entire company to the parent company and to the individual establishments, there must also be criteria with which...
Read articleIn the case of a cross-border contribution, the resulting capital gain shall be determined in accordance with the nature of the transfer. 7 par. 2 and Art. 13 paras 1...
Read articleIn international tax law, the term permanent establishment is often used to represent connecting points of a tax alien in the country. This article explains what...
Read articleA cross-border transfer occurs when two of the three connecting points are located in different states. Also in the case of cross-border contributions, the tax easing ...
Read articleA trust relationship can be used in company law for various design purposes. Especially for the corporate forms of GmbH, GmbH & Co. KG and AG, Treuhand offers various...
Read articleTransfers within Germany are usually made from a sole proprietorship to a corporation. Here the scope of § 20 UmwStG is opened, which guarantees the tax-neutral...
Read articleIn addition to the contributions and conversions provided for by the UmwStG, taxable contributions can also be made without the UmwStG. These contributions outside the...
Read articleAfter the individual company has been transferred to a corporation, the legislator sets a blocking period of 7 years. The blocking period is intended to be an...
Read articleWhen transferring assets and/or material groups to corporations, in addition to the material requirements (object of the transfer), the personal requirements must also...
Read articleWhen hybrid companies are transferred, there are special requirements for them so that a tax-neutral transfer can take place under German law. Find out here what a...
Read articleIn addition to the contribution of companies or subsidiaries as groups of subjects, the legislature also allows the tax-neutral contribution of co-entrepreneur shares...
Read articleWhen individual enterprises are transferred to corporations or partnerships, the sole proprietor transfers his assets and/or material groups to the (new) company and...
Read articleThe Commercial Code (HGB) contains detailed provisions regarding the profit sharing of shareholders of a personal trading company (OHG, KG, GmbH & Co. KG). However...
Read articleThrough the transfer of assets, the departure of companies or cross-border conversions, assets are removed from German tax jurisdiction and transferred to a foreign...
Read articleIn jurisprudence X and Y of 21.11.2002 – Az. C-436/00, the ECJ dealt with a Swedish tax deregulation norm. In the case of dispute, it was about the transfer of shares...
Read articleUnder French income tax, in 2004, significant holdings of more than 25 % in limited liability companies were taxed when the shareholder moved his registered office...
Read articleIn 1997, taxpayer N moved his residence from the Netherlands to the UK. N was the sole shareholder of three limited companies which have their registered office in the...
Read articleThe Dutch National Grid Indus BV (capital company) moved its administrative headquarters to Great Britain on 15 December 2000 and thus triggered double taxation, as it...
Read articleIn the case-law DMC (ECJ judgment of 23.01.2014 – Az. C-164/12), two Austrian limited companies held a limited partnership in the German DMC KG. In the context of a...
Read articleThe Verder LabTec jurisprudence of 21.05.2015 – Az. C-657/13 concerned Verder LabTec GmbH & Co. KG (German partnership), in which two Dutch limited partners were...
Read articleIn Portuguese conversion tax law, there were two restrictions on fundamental freedoms, which were taken up in the ECJ judgment of 21.12.2016 – Az.C-503/14. The first...
Read article11. November 2018 | Atypical silent company to GmbH: trade tax exemption
Read articleIn the judgment of 23.11.2017 – Az. C-292/16, an Austrian crediting permanent establishment was to be carried out by way of transfer to an Austrian corporation by the...
Read articleAccording to Spanish income tax law, when a taxpayer's place of residence is transferred, all income not yet allocated is drawn into the taxable year of the transfer...
Read articleThe aim of the European Court of Justice (ECJ) is to safeguard European fundamental freedoms. As the largest European court, it is up to the ECJ to uphold the...
Read articleThe aim of the European Court of Justice (ECJ) is to safeguard European fundamental freedoms. As the largest European court, it is up to the ECJ to uphold the...
Read articleFor most people, it is a personal need to pass on the wealth accumulated during their lifetime, regardless of extent and composition, to the heirs in the event of...
Read articleIf a company is insolvent or over-indebted, it is legally obliged to file an application for insolvency proceedings. For this purpose, the procedure in ...
Read articleAfter the Bundestag, the Bundesrat has now also paved the way for legislation to help companies affected by the Corona pandemic through insolvency. This is about an...
Read articleThe current corona pandemic poses existential difficulties for small and medium-sized enterprises in particular. Especially through massive collapses in the order...
Read articleIn order to be able to act, every GmbH needs at least one managing director. The managing director represents the GmbH externally and makes everyday business...
Read articleWhen establishing or increasing the capital of a GmbH, the concealed contribution in kind represents a risk that cannot be neglected. However, since this legal...
Read articleAn organisation is an association of undertakings. In order to establish an organisation, four conditions must be met. On the one hand, you need a commercial organ...
Read articleSome changes are planned for exit taxation with effect from 01.01.2020. Provisions are now to apply, according to which, on the return of a shareholder of a domestic...
Read articleThe company form of the GmbH is largely designed for a personal connection of the shareholders. For a wide variety of reasons, however, in practice there are regular...
Read articleThe exclusion of a GmbH shareholder can quickly become an important topic. The possible reasons for the exclusion of a GmbH shareholder are both numerous and varied...
Read articleWhen you transfer a property, property acquisition tax usually applies. However, if you want to bring a property into a sole proprietorship or partnership, there is...
Read articleA managing director salary at a GmbH offers tax advantages both in the taxation of the company and in the income tax of the GmbH shareholder. This reduces the managing...
Read articleWhen choosing the legal form for a company, considerations concerning the level of income tax are of primary interest to shareholders. Clients often ask us what...
Read articleThe conversion of companies often requires a notarized deed. For example, in the case of a change of form of a GmbH into a GmbH & Co. KG, the change of form decision...
Read articleEquity in the final balance sheet of the GmbH (including retained earnings) | EUR | 75.000
Read articlePersons in education or study who have already completed vocational training can set the associated costs for income tax return tax-reducing. Taxation is between the...
Read articleThe questionnaire for tax registration informs the tax office about the commencement of a taxable activity. As a tax consultant for GmbH foundings, we present you with...
Read articleIn times of low interest rates on the capital market, real estate appears as a form of investment that is both profitable and stable in value. One way to invest in...
Read articleThe conversion of a company may lead to taxation under the VAT. In our article, we discuss the conditions under which a sales tax is avoidable. Especially the ...
Read articleIf you want to convert your sole proprietorship into a holding company, you should consider some aspects. First, transformation is a two-stage process. First, you...
Read articleA family foundation is an institution where assets (e.g. capital, real estate, business) are provided to specific beneficiaries for the purpose of forming a source of...
Read articleA holding company is a corporate structure in which a parent holding company has only one task, namely to hold and manage the participation in other companies. This is...
Read articleThe distribution of profits from a GmbH is usually taxed at the shareholders by the capital gains tax. Alternatively, however, there is also the so-called Parts Income...
Read articleSince the Middle Ages, a merchant has enjoyed a special standing in Germany. Therefore, on the basis of the Commercial Code, a legal separation between civil law and...
Read articleThe double-storey holding company is a construct consisting of several affiliated companies. With such a structure, up to 6 tax advantages can be realized.
Read articleIn recent years, many of our clients have converted their company to the digital future. In addition to the necessary hardware, they also use ERP programs with which...
Read articleIf a property is transferred to a GmbH or a GmbH & Co. KG by a conversion, land acquisition tax is often incurred. In particular, in the case of a merger, as well as...
Read articleThe purchase of a GmbH is basically possible in three different ways: as a private person, by share deal and by asset deal. The three models differ in relation to the...
Read articleThe conversion of a company – for example a GmbH – can also be carried out retroactively for up to eight months. This is true even if an entity resulting from the...
Read articleThe usufruct is a legal claim in a thing in which other persons also have rights. In the case of gifts and inheritances, this is a situation that is also important in...
Read articleMany citizens may know that the registered merchant and the registered merchant (generally: merchant) form a special status according to the HGB, but few know the...
Read articleFrom our practice as a tax law firm with a focus on corporate taxation, we know that in company audits, the tax office often expresses suspicion of misuse of design...
Read articleThe legal practice of large international corporations (such as Amazon, Apple, Facebook, Google) to circumvent taxation de facto by cleverly shaping taxes by...
Read articleWhen starting a company abroad, you should always avoid these five common mistakes. On the one hand, it is about the location of the management, which must be abroad...
Read articleThe regulation of § 6b(10) EStG creates liquidity for companies in order to make new investments. This is made possible by the tax-neutral transfer of uncovered hidden...
Read articleThe request for binding information from the tax office is a possibility that taxpayers can use to obtain legal certainty in advance about tax-relevant projects. In...
Read articleIf you intend to sell your GmbH, you should consider the option of conversion into a GmbH & Co. KG. In this way, you will bypass the dilemma that the Alternative Share...
Read articleThere are three ways to convert a company by division: division, separation and spin-off. Often this leads to a new company being founded, with the aim of...
Read articleThe merger of a GmbH into another GmbH is possible both while retaining the acquiring GmbH and by incorporating a newly founded GmbH. In both cases, civil law, company...
Read articleIn the event of insolvency and over-indebtedness, the managing director of a GmbH must request the opening of insolvency proceedings (formerly: bankruptcy). However...
Read articleWith a holding company you can combine a Immobilien-GmbH and a Gewerbe GmbH and take advantage of tax advantages. We show you with an example how the extended land...
Read articleNote: due to changes in the law, the information contained in this article is only partially current
Read articleIf a GmbH shareholder or his legal successor claims a severance payment vis-à-vis the GmbH, serious burdens can occur for the company. This is true both in financial...
Read articleCompared to other types of companies, the GmbH has 5 significant advantages: a tax of 15% corporation tax and an average of 15% trade tax on profit, a very favorable...
Read articleD&O insurance (Directors & Officers insurance) are interesting for GmbHs who want a liability protection for their bodies such as managing directors. In particular...
Read articleThe lifting rate in business tax is the key to tax calculation. Finally, it determines the amount of business tax. The height of the lifting set is variable, because...
Read articleThe principles for the proper maintenance and storage of books, records and documents in electronic form as well as for data access (short GoBD) have been applied...
Read articleSchleswig-Holstein | 6.5% | 1.1.2014 | GVBl Schleswig-Holstein 2013, 494 | No
Read articleWith this article we explain the principle of chain joining. In addition, we inform about requirements and deadlines that are important in the option of chain joining...
Read articleWhen it comes to the social security status of a GmbH managing director who is also a shareholder, consultants have to consider several options. In principle, managing...
Read article05. July 2019 | Founding a real estate company & children participating in real estate
Read article05. July 2019 | Found real estate company & children participate in real estate (this contribution)
Read articleIn international tax design, companies use the low tax rates in other countries. For example, you establish patent companies and licensing companies in the Bahamas...
Read article19.06.2019 | Personal interdependence: domination – groups of persons – relatives
Read article19.06.2019 | Personal interdependence: domination – groups of persons – relatives
Read article19.06.2019 | Personal interdependence: domination – groups of persons – relatives
Read article19.06.2019 | Personal interdependence: domination – groups of persons – relatives (this article)
Read article19.06.2019 | Personal interdependence: domination – groups of persons – relatives
Read article15.06.2019 | Division of operations: Requirements – Legal consequences – Avoidance (this contribution)
Read articleIn the video we show simply explained by an example the calculation of the net present value in the usufruct and the tax advantage therefrom.
Read articleThe objection procedure is a legally regulated remedy with which you can take action against decisions of the tax office. As an appeal procedure, it is therefore...
Read article11. November 2018 | Atypical silent company to GmbH: trade tax exemption
Read articleUtility models, intellectual property of plants and genetic material, identification as medicinal products, patent extensions | Copyrighted software | Other...
Read article10. November 2018 | Exit tax according to § 6 AStG: Remission & deferral in special cases
Read article22. September 2018 | Asset Deal at the GmbH purchase: Purchase price tax depreciation
Read articleA division of operations can lead to considerable tax disadvantages and risks. We will show you how to avoid the division of the company by specifying the...
Read article11. November 2018 | Atypical silent company to GmbH: trade tax exemption
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read article03. May 2019 | Real Estate GmbH Advantages for renting land (this contribution)
Read articleSince every person has only a temporary life, inheritance law has a universal significance. Sooner or later it will be applied to each of us. This is primarily about...
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read article24. August 2018 | UK-Limited and Brexit: Cross-border merger helps!
Read articleBrexit: Britain wants to get out of the EU. Hardly anyone expected this – especially not in Germany. The speculation about the course of Brexit and the subsequent...
Read articleBrexit: 29 March 2019. When goods are imported from the UK and delivered to the UK, there will be consequences for both entrepreneurs and private individuals as a...
Read articleIn a previous post, we informed about the legal obligation to report an inheritance or gift. This time we inform about the calculation of the inheritance tax, the tax...
Read articleIn principle, gift and inheritance are subject to inheritance and gift tax under German law. The amount of annual tax revenue in Germany due to inheritances and gifts...
Read articleFrom a tax point of view, the first step is to examine whether the outgoing and divesting co-entrepreneur realises the fact of a profit through his sale. This does not...
Read articleIn the early years, an entrepreneurial activity is often carried out as a sole proprietorship or in the legal form of a company under civil law (GbR). Once...
Read articleUnder German tax law, the sale of a GmbH is 40% tax-free through the so-called Parts Income Procedure and thus offers you as a seller many tax advantages. At holding...
Read article24. August 2018 | UK-Limited and Brexit: Cross-border merger helps!
Read articleA holding company is an empty corporation (usually in the legal form of a GmbH) that does not have an operational business. At Holding-GmbH, the holding and management...
Read articleThis article explains the taxation of profit distributions (dividends) at the shareholder. Here there are clear differences between shareholders in the legal form of...
Read articleGmbH shareholders are daily exposed to the risk of hidden profit distribution (vGA). In addition, the financial administration excessively often assumes a hidden...
Read articleThe taxpayer must specify in his income tax return expenses that the tax office does not recognize when issuing the tax notice. According to § 350 AO, the taxpayer...
Read article08. November 2019 | At withholding tax on licenses, operating expenses are deductible
Read articleAs part of our tax design, we develop models that lead to a significant tax advantage. Since these are of course always legal tax models, the financial administration...
Read articleNormally, income earned on a private sale is subject to income tax. This also applies, among other things, to the profit from the sale of a property (for example, a...
Read articleMany people, who carry themselves with the intention of starting a company, ask themselves about the appropriate legal form. One possibility is the limited liability...
Read articleWhen selling the GmbH, the capital gain is taxed differently. This essentially depends on who is the shareholder in the GmbH:
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read articleIn late 2018 Germany passed a new law concerning online trade coming into effect on January 1st, 2019. As a consequence, online sellers on Amazon, eBay, or other...
Read articleExiting the UK from the European Union at the end of March 2019 can have significant tax consequences when taxing individuals by eliminating tax exemptions. In...
Read articleInternational inheritance tax law and gift tax is particularly complicated. Here, a distinction is made between EU/EEA property conduct and non-EU property conduct...
Read articleA German GmbH can be converted into a foreign partnership. That this is classically done by cross-border merger, we have already shown in another article. Show here...
Read articleThe tax deposit account with foreign corporations: Here there are special features in the separate determination of the deposit account, in the capital repayment and...
Read articleA German GmbH can move its administrative headquarters abroad. In terms of taxation, however, there are many differences between the transfer of the seat to an EU...
Read article08. November 2019 | At withholding tax on licenses, operating expenses are deductible
Read articleThe dreaded Brexit is getting closer. In just over two months' time, the possible withdrawal of the United Kingdom from the European Union is imminent, and there are...
Read article29 January 2019 | Bitcoins & cryptocurrencies: Moving abroad allows tax-free sales (this contribution)
Read article24. August 2018 | UK-Limited and Brexit: Cross-border merger helps!
Read article08. November 2019 | At withholding tax on licenses, operating expenses are deductible
Read articleAlongside with withholding tax, licensing barriers and exit taxation, additional taxation is one of the most important instruments for securing tax revenue. Hereby...
Read articleOnline trading on eBay & Amazon: From 2019, sellers at online marketplaces must have their tax office issue a certificate of safety. This confirms the tax registration...
Read article24. August 2018 | UK-Limited and Brexit: Cross-border merger helps!
Read articleA holding company usually has the legal form of a corporation (UG, GmbH or AG) and is simply established. The classic holding GmbH, for example, has many advantages in...
Read articleIn international corporate taxation, the choice of the right legal form is crucial. Because partnerships (e.g. GmbH & Co. KG) are treated transparently in...
Read articleGerman law changes on April 1st 2019. Sellers on Amazon & Ebay in Germany will need a Clearance Certificate to sell their products after this date. Furthermore, online...
Read article24. August 2018 | UK-Limited and Brexit: Cross-border merger helps!
Read articleCommercial infection is of great importance in practice. You are a freelancer and want to join together to form a GbR or partnership? The highest caution is required...
Read articleIn the video we explain the advantages & disadvantages of the commercial stamping of a classic GmbH & Co. KG and the possibilities of avoidance.
Read articleThe GmbH is an independent legal entity of the corporations, which is personally liable to income tax. The company taxes your income by corporation tax. In addition...
Read articleThe right of real division has always been characterized by the lack of a legal definition of the concept of real division. [1] Although the term has been mentioned in...
Read article10. November 2018 | Exit tax according to § 6 AStG: Remission & deferral in special cases
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read article11. November 2018 | Atypical silent company to GmbH: trade tax allowance (this contribution)
Read article10. November 2018 | Exit tax according to § 6 AStG: Remission & deferral in special cases (this contribution)
Read article22. September 2018 | Asset Deal at the GmbH purchase: Purchase price tax depreciation
Read article08. November 2019 | For withholding tax on licenses, operating expenses are deductible (this contribution)
Read article07. November 2018 | Exit taxation the valuation of GmbH shares (this contribution)
Read articleThe definition of a permanent establishment is a focal point in international tax law. The permanent establishment has special significance in national law for the...
Read articleIf GmbH shares are transferred to another GmbH (share exchange in accordance with § 21 UmwStG), a so-called status improvement is created. This is due to the fact that...
Read article24. August 2018 | UK-Limited and Brexit: Cross-border merger helps!
Read articleAs of January 1, 2018, the license barrier is to be applied to license fees within a group. The license barrier restricts the deduction of operating expenses for...
Read article22. September 2018 | Asset Deal at the GmbH purchase: Purchase price tax depreciation
Read article22. October 2018 | Taxation of Bitcoins and cryptocurrencies (this contribution)
Read articleWe advise companies and entrepreneurs on the establishment of domestic and foreign companies, on capital increases, transfers of registered offices and on profit...
Read articleIn insolvency law, there is often the question of liquidation, but it is also good to know in advance when you are insolvent at all. We are happy to advise on this and...
Read articleThe annual financial statements represent the economic situation at the end of a company’s financial year. This is why it forms an important basis for essential...
Read articleIn contract negotiations, it is important to draw up the first draft contract yourself. This is the only way to secure your interests. We advise on contract...
Read articleWe prepare your private and company tax returns for all tax types tax-optimized. If necessary and after granting a corresponding power of attorney, we will take the...
Read articlePayroll and payroll are part of the financial accounting of a company. The accounting of wages must comply with the legal regulations both under tax and social...
Read articleIt often turns out in practice that the originally chosen legal form of a corporation is hardly tax-advantageous. Therefore, many companies decide to set up their...
Read article26. September 2018 | Typical and Atypical Silent Society (this post)
Read article22. September 2018 | Asset Deal at the GmbH purchase: Purchase price tax depreciation (this contribution)
Read articleTax evasion is punishable in German law with imprisonment up to five years or with a fine. Particularly serious cases are even punished with a minimum of six months...
Read articleThe tax office charges interest for late tax payments. These repayment interest rates account for a proud 6% per year. Such a magnitude cannot be justified in times of...
Read article24. August 2018 | UK-Limited and Brexit: Cross-border merger helps! (this contribution)
Read article23. August 2018 | GmbH loss carry forward: § 8c KStG unconstitutional -> Objection & deadline (this contribution)
Read articleFrom 1 January 2018, the license barrier limits the operating expense deduction for license expenses. Such operating expenses should no longer be deductible for...
Read articleThose who transfer money, fixed deposit accounts, cash or current accounts at an early stage subject to usufruct save more than 70% inheritance tax and gift tax. This...
Read articleThe gift tax and the inheritance tax were newly regulated in 2016. We show you the allowances, tax rates and company benefits. We also provide information about the...
Read articleIn the event of inheritance, each heir must submit his own inheritance tax return. Special advice is particularly important here. Responsible a special inheritance and...
Read articleThe division of operations in tax law brings more tax disadvantages than advantages. In doing so, it develops its effects especially for the GmbH shareholder. Because...
Read articleIf the objection of a taxpayer is rejected by the tax office by the so-called objection decision, you can file a complaint with the competent tax court. The deadline...
Read articleInheritance tax (formal-legal inheritance tax) is incurred when the inherited property exceeds the exemption limits. This additional tax burden can be avoided and...
Read articleIf the annual profit is distributed to the shareholders, capital gains tax of 25% is added, plus solidarity surcharge. Finally, the GmbH shareholder thus remains in...
Read articleAn audit is an announced external audit by the financial administration and is carried out routinely or on a special occasion. Special occasions may include:
Read articleCorporations (GmbH, AG, UG) pay per se about 32 percent corporate taxes (corporate tax and business tax) plus 25 percent withholding tax and thus come to a total...
Read articleA self-declaration gives you the immune effect in the case of tax evasion. We show you which requirements you have to meet since January 1, 2015 and what has changed...
Read articleUntil now, the tax administration had behaved only restrictively to the tax recognition of incongruent and disquotal profit distributions. According to the now...
Read articleUse usufruct to transfer GmbH shares or partnerships to your children. Real estate can also be given away tax-optimized under conditional usufruct. For this, the...
Read articleFor a long time, the rules governing the organisation have been criticised and a fundamental reform called for. Due to a lack of budgetary resources, this cannot be...
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read articleA GmbH can acquire its own shares from its shareholders. The shareholder sells his shares to the GmbH (acquisitioner). The GmbH must then account for these shares as...
Read articleGmbH & Co. KG is a special legal form. Compared to the normal GmbH, a GmbH & Co. KG is relatively rare. But especially in real estate tax law, this legal form offers...
Read article1. | Tax value of the agricultural and forestry assets
Read article23. August 2018 | GmbH loss carry forwards: § 8c KStG unconstitutional -> objection & deadline
Read articleThe profit transfer agreement for the income tax coverage of an organisation is the subject of the contribution published below. It is about both the historical roots...
Read articleThis article deals with the possibility of dismissal in the case of the theft of low-value objects, i.e. an employment law topic. At the same time, however, it is...
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