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PKF Newsletter 09 | 2019 - The digital tax audit: Preparation is essential

Please find this focus topic and more in the new edition of the PKF newsletter 09/2019:  


  • New version of Federal Ministry of Finance circular on the ‘Principles of Proper Keeping and Retention of Accounts, Records and Documents in Electronic Form as well as Access to Data’ – Stricter enforcement of existing and new requirements
  • Tax aspects of eSports
  • Shareholdings in a corporation as necessary business assets
  • Subsequent acquisition costs when shareholdings in corporations are sold pursuant to Section 17 of the German Income Tax Act



  • An exemption from inheritance and gift taxes can be secured through a pooling agreement
  • Time limitation of employment contracts for no material reason at affiliated companies



  • Issues related to the application of the Investment Tax Act
  • Real estate transfer tax pitfall when land and property are acquired by bequest 
  • Deduction of work-related costs when counterfeit money has been accepted
  • Disclosure requirements in the case of dealings involving foreign jurisdictions