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PKF Newsletter 09 I 2018 - Tax Compliance Management Systems – Part D: Risk analysis using the example of payroll tax/social security (Phase II of the PKF Model)

Please find this focus topic and more in the new edition of the PKF newsletter 09/2018:  

» New Federal Ministry of Finance circular on cost contribution agreements – The German tax authority has decided to follow the OECD guidelines in this respect
» Extended trade tax exemption for property despite the limited partners of a GmbH & Co. KG (a German limited partnership with a limited liability company as a general partner) holding an equity interest in a GmbH (German limited company)
» Foreign postings and business trips – Switch your processes to electronic A1 certificates
» Remuneration when equity interests in a GmbH (German limited company) are provided at a discount

» ‘Excess withdrawals’ from the perspective of tax on earnings – The Federal Fiscal Court provides for significantly more favourable treatment for taxpayers
» Income tax – Offsettable losses when part of an interest in a limited partnership is transferred
» New HEUBECK actuarial tables 2018 G
» Gift tax – A joint luxury cruise is not a taxable event