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PKF Newsletter 02 I 2019 - Corporation & Co. KGaA as a legal form for family enterprises

Please find this focus topic and more in the new edition of the PKF newsletter 02/2019:  


  • New regulations on travel expenses for trips abroad as of 1.1.2019
  • Maintaining two households with the whole family at the workplace location
  • Input tax can be deducted even if no invoice is presented


  • Corporation & Co. KGaA [partnership limited by shares] as a legal form for family enterprises – The renaissance of an old company form
  • Purview of the works council extended  to foreign countries?
  • The home office – a future working model?
  • Rights and obligations in a snow chaos situation – What employees have to bear in mind in winter


  • The Federal Ministry of Finance has updated its letter of implementation  in respect of the income tax treatment of the division of assets
  • The reversion of taxing rights to Germany with respect to tax-exempt income under a DTA also applies to losses