Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the case of the transfer of an asset between […]
Against a background of persistent inflation and higher interest rates, the question of the real value of the goodwill on a balance sheet has gained […]
Many employers try to create motivation and retention incentives for employees via attractive remuneration packages that go beyond traditional salary […]
The General Data Protection Regulation (GDPR) specifies, among other things, how video surveillance has to be run. In particular, it stipulates for […]
The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]
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