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28.12.2018

PKF Newsletter 12 I 2018 - Changes to business taxation from 2019

Please find this focus topic and more in the new edition of the PKF newsletter 12/2018:  

TAX
» Tax relief resulting from the German Family Relief Act
» Introduction of the Brexit Accompanying Tax Act

LEGAL
» Employers have to remunerate journey time as working time for foreign postings
» Early termination of parental leave due to the birth of another child

ACCOUNTING & FINANCE
» Implementation of the data protection standards - An audit will protect against fines
» Foreign currency translation in consolidated financial statements – The application of the new German Accounting Standard 25
» Accounting guidelines in accordance with GAS 26 “Associates” and GAS 27 “Proportionate Consolidation”
» Accounting for leases under IFRS 16 – New rules from 1.1.2019 will provide relief, but there are also unresolved issues