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17.04.2019

PKF Newsletter 04 | 2019 - Employee retention: Specific use of employment contract provisions

Please find this focus topic and more in the new edition of the PKF newsletter 04/2019:  

TAX

  • Trade tax add-backs I – Court ruling places limits in the case of interest expense and rental expenditures
  • Trade tax add-backs II – Charges for cloud services
  • Exit taxation – ECJ ruling simplifi es changing domicile to Switzerland
  • Profit adjustments in accordance with Section 1 of the German Foreign Transaction Tax Act – The German Federal Ministry of Finance applies the ECJ’s “Hornbach ruling” solely to restructuring cases in the EU

 

LEGAL

  • Employee retention – Specifi c use of employment contract provisions
  • Requirements for the allocation of responsibilities among a management team
  • Revocation of severance agreements if the requirement of fairness in negotiations has been disregarded

 

ACCOUNTING & FINANCE

  • Reduction in business expenses in the case of contributions to provident funds
  • Blockchain – A new technology that is helping companies

 

LATEST REPORTS

  • No withholding tax on online advertising
  • The German Federal Ministry of Finance alleviates the strict requirements of the affiliation privilege for trade tax purposes
  • Increased tax-free allowance for tributes for members of clubs