Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2022. Accordingly, employees and employers […]
The parties in the ‘traffic light’ coalition (SPD, Greens and the FDP) presented their coalition agreement on 24.11.2021. This also contains numerous […]
Apart from the much-discussed introduction of an option for partnerships to be treated as corporations for tax purposes, the Act on the Modernisation […]
Generally, the interest rate at which a shareholder grants a loan to their company has to be compared against an arm’s length benchmark. Frequently, […]
So-called preparatory and concluding activities - such as, for example, time spent changing clothes, moving around the workplace, cleaning up as well […]
In July 2021, the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) classified the statutory interest on tax arrears and tax refunds of […]
The Federal Fiscal Court (Bundesfinanzhof, BFH) recently issued a ruling where it decided that, for allocations under the accrual method, businesses […]
With regard to the application of the so-called ‘corporate group reservation’ clause (Konzernvorbehalt) under Section 6a of the Real Estate Transfer […]
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