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Partnerships with option for corporation tax – Draft legislation has been put forward

The Federal Government presented a draft Act on the Modernisation of Corporation Tax Law on 17.3.2021. This also aims to internationalise corporation […]

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BREXIT – Customs challenges and complying with rules of origin requirements

Following the end of the Brexit transition period, the United Kingdom (UK) officially ceased to be a part of the EU at the beginning of 2021. While […]

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Important changes resulting from the Third Coronavirus Tax-Related Assistance Act

On 5.3.2021, the Bundesrat (upper house of German parliament) passed the Third Coronavirus Tax-Related Assistance Act. A key aspect in terms of the […]

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Shorter useful life of computer hardware and software

Assets such as computers and software form the core of digitalisation and are subject to ever faster change on account of technical advances. The […]

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Coronavirus-induced suspension of VAT on in-kind donations

In-kind donations are generally subject to VAT if the items had been previously purchased with input tax deductions. It is therefore not uncommon that […]

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Carve-outs – Active portfolio management through the demerger of a business division

Carve-out transactions play an increasingly important role in the context of successful structuring of M&A activities, for example, as a preparatory […]

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The Fund Location Act – Draft law to support start-ups and SMEs

On 20.1.2021, the German government put forward draft legislation with the aim of making Germany a more competitive and attractive financial centre […]

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On the admissibility of coronavirus-induced rent reductions

In recent decisions on commercial lease agreements, two Higher Regional Courts (Oberlandesgericht, OLG) simultaneously ruled on adjustments made to […]

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Foreign shareholdings – Notification obligations

The Fiscal Code (Abgabenordnung, AO) contains a reporting obligation on the basis of which German taxpayers have to notify their competent tax offices […]

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Employment relationship between spouses has to stand up to an arm’s length comparison

Where employment contracts are between close relatives the salary payments can be deducted as business expenses if they comply with the arm’s length […]

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