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Last time, in the second article of our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law, we discussed […]

Frequently, in the case of property that is rented out and held as taxable assets, the tax depreciation volume has been used up, or the amount of […]

Many private residential properties have had small photovoltaic systems (PV systems) installed. Moreover, some people also operate small combined heat […]

In the course of M&A transactions, subsequent purchase price payments are frequently agreed. The aim of such so-called earn-out payments is either to […]

While for some people working from home during the pandemic was a nightmare, others certainly came to appreciate it. A case before the state labour […]

If parents wish to transfer assets to their children, then it is frequently advisable to make a gift already during the donor’s lifetime. A parent […]

If a tenant fails to move out after the tenancy has expired then they run the risk of having to pay more than the rent that they have hitherto owed.

The German fiscal authority published new administrative principles for transfer pricing on 14.7.2021; these came into effect immediately and will […]

In the first article, we started our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law, which […]

When assessing whether or not an amount should be categorised as a constructive dividend, the question that always arises relates to the arm’s length […]