- from Dr Thomas Elser
Background The Act on the Promotion of Private Investment and the Financial Location (Location Promotion Act - StoFöG) was published in the Federal Law Gazette on 9 February 2026....
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Location Promotion Act: New tax opportunities for special investment funds for alternative investments
Venture capital: The escape clause of section 8b (3) KStG - now also for unsecured convertible loans
- from Stephan Scheffold
Münster tax court of 17 February 2026 - 13 K 905/24 opens the escape clause for a classic VC financing instrument. What VC investors, family offices and...
BVerfG: Decision on loss offsetting restriction for share losses is coming
- from Tobias Stiegler
In the 2026 annual preview of the Federal Constitutional Court (BVerfG), it is announced that the question of loss offsetting restrictions for share disposal transactions will be...
Family cooperatives in the sights of the tax authorities: Private lifestyle is not a business expense
- from Stephan Scheffold
Recently, the "family co-operative" model has become increasingly popular. The promises made by the providers sound tempting: private living costs -...
Paradigm shift for management shareholdings: The BFH creates facts
- from TAXGATE
For a long time, the tax structuring of management shareholdings was like walking a tightrope. The tax authorities regularly tried to treat exit profits or high returns as wages.
Make a gift now before inheritance tax is reformed!
- from Markus Schenk
Inheritance tax is currently the subject of much debate. Against the backdrop of a forthcoming decision by the Federal Constitutional Court, there are increasing...
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Swiss holding company and German specialised personnel in the area of conflict between Swiss and German fiscal authorities
- from Tobias Stiegler
We from the south-west have known this for a long time and have had good economic relations with Switzerland for a long time (cf....
IWB functional approach
- from Tobias Stiegler
International corporate structures harbour tax pitfalls - especially when foreign, low-taxed companies generate income that can be passive, even if it is economically a taxable profit.
Turkey: 20-year tax exemption for newcomers - both an opportunity and a pitfall
- from TAXGATE
The announcement of 24 April 2026 On 24 April 2026, Turkish President Recep Tayyip Erdoğan announced the...
Location Promotion Act: New tax opportunities for special investment funds for alternative investments
- from Dr Thomas Elser
Background The Act on the Promotion of Private Investment and the Financial Location (Location Promotion Act - StoFöG) was published in the Federal Law Gazette on 9 February 2026....
Venture capital: The escape clause of section 8b (3) KStG - now also for unsecured convertible loans
- from Stephan Scheffold
Münster tax court of 17 February 2026 - 13 K 905/24 opens the escape clause for a classic VC financing instrument. What VC investors, family offices and...
BVerfG: Decision on loss offsetting restriction for share losses is coming
- from Tobias Stiegler
In the 2026 annual preview of the Federal Constitutional Court (BVerfG), it is announced that the question of loss offsetting restrictions for share disposal transactions will be...
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