When the preconditions for an operational split cease to exist this usually results in the realisation of hidden reserves at the property company. In […]
If a supervisory board member receives non-variable fixed remuneration and, on account of this, bears no risk with respect to remuneration then s/he […]
Benefits in kind that employers give to their employees are exempted from tax and social security charges up to a monthly exemption threshold of € 44. […]
Within the framework of determining trade tax, the German Trade Tax Act provides for the adding back of debt service charges in some cases. According […]
The sale of goods is normally subject to VAT. By contrast, banking and financial services are VAT-exempt. The Hesse tax court has now decided what the […]
Over the last few decades, the importance of a systematic M&A process has grown steadily for compliance reasons and, in doing so, has been subject to […]
If a tax audit results in additional taxes then the question that arises is whether the tax arrears have to be taken into account in the year to which […]
In many rental agreements the tenants are required to carry out decorative repairs. A local court in Nuremberg, in its ruling from 18.1.2019, decided […]
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