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07.08.2019

PKF Newsletter 07-08 I 2019 - Draft of the 2019 Annual Tax Act

Please find this focus topic and more in the new edition of the PKF newsletter 07-08/2019:  

TAX

  • Draft of the 2019 Annual Tax Act – New VAT regulations and other important individual measures
  • Foundation of a permanent establishment due to the residence of a managing director
  • A community of part owners does not constitute a VATable business entity
  • Profit sharing when joining an asset management company under civil law

 

LEGAL

  • New rules for DTA-related dispute resolution
  • Social security – Late payment penalties only in cases where there is awareness of the obligation to pay contributions
  • Treating a partner loan on the assets side as a capital account and not as a liabilities account

 

ACCOUNTING & FINANCE

  • The accounting treatment of cloud-based software
 
LATEST REPORTS
 
  • No obligation to capitalise negligible amounts as pre-paid expenses
  • Disclosure requirements in the case of dealings involving foreign jurisdictions