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13.03.2019

PKF Newsletter 03 I 2019 - Brexit and VAT: Changes to which businesses will now urgently have to adapt

Please find this focus topic and more in the new edition of the PKF newsletter 03/2019:  

TAX

  • VAT assessment base for bonus point systems coming under review shortly at the Federal Fiscal Court
  • VAT in online retailing – New rules since 1.1.2019
  • Brexit and VAT – Changes to which businesses will now urgently have to adapt
  • Loss carry-forward tied to the continuation of a business in accordance with Sec. 8d of the German Corporation Tax Act – Filing the application


LEGAL

  • The social insurance payment obligation of a minority shareholder of a GmbH (private limited company)
  • The conditions for an effective exclusion of a shareholder
  • Brexit and the Ltd – The way out of the British legal form

 

ACCOUNTING & FINANCE

  • Warranty provisions – seriousness with respect to use and adjusting events


LATEST REPORTS

  • No taxation of excess withdrawals in the case of contributions
  • (Non-)expiry of leave