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PKF Newsletter 06 | 2019 - Tax Incentives for Electromobility

Please find this focus topic and more in the new edition of the PKF newsletter 06/2019:  


  • Tax incentives for electromobility
  • Consolidated VAT groups with a partnership as a subsidiary company as of 1.1.2019
  • An end to the fairness rule for legacy profit transfer agreements
  • Update on tax relief for income from business activities
  • The description of items supplied that is shown on invoices for goods in the low-price segment



  • The GmbH (private limited company) – Approval when selling all of the assets
  • Data protection and whistleblowing at the crossroads of conflicting employment law priorities
  • Does accepting a loan constitute unauthorised deposit-taking under the German Banking Act?



  • Payroll tax liability – Recourse claims against employees
  • Restriction to child benefit entitlement in the case of vocational training and employment
  • New obligations for employers with respect to the recording of working time – is the return of the punch clock looming?