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KfW Entrepreneur Loan: Special measure "Corona aid for companies"

The coronavirus crisis poses considerable challenges for the German economy, the final extent of which is currently very difficult to assess. These particular...

Managing Corona - Transfer pricing in times of crisis

The novel coronavirus has been spreading worldwide since December 2019 and is increasingly leading to quarantine situations for employees, business partners and customers....

Federal government aid programme and protective shield

On 13 March 2020, the German government announced extensive measures to overcome the current crisis. Essentially, these are aid programmes...

The "unsuccessful" investor - Current developments in the expiry of securities that have become worthless

With the votes of the governing coalition (see BT-Drs. 19/15876, p. 50), the legislation has massively restricted the (annual) deductibility of capital losses and...

Purchase price allocation for building depreciation approved by means of BMF working aid

In its ruling of 14 August 2019, the Berlin-Brandenburg Fiscal Court decided that this work aid is a suitable tool to help the...

Asset-managing foreign corporations in the focus of the tax authorities

Such foreign capital pooling vehicles are typically scrutinised intensively as part of tax audits or by the tax authorities as part of the assessment procedure. The...

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Managing Corona - Transfer pricing in times of crisis

The novel coronavirus has been spreading worldwide since December 2019 and is increasingly leading to quarantine situations for employees, business partners and customers....

Federal government aid programme and protective shield

On 13 March 2020, the German government announced extensive measures to overcome the current crisis. Essentially, these are aid programmes...

The "unsuccessful" investor - Current developments in the expiry of securities that have become worthless

With the votes of the governing coalition (see BT-Drs. 19/15876, p. 50), the legislation has massively restricted the (annual) deductibility of capital losses and...

Purchase price allocation for building depreciation approved by means of BMF working aid

In its ruling of 14 August 2019, the Berlin-Brandenburg Fiscal Court decided that this work aid is a suitable tool to help the...

Asset-managing foreign corporations in the focus of the tax authorities

Such foreign capital pooling vehicles are typically scrutinised intensively as part of tax audits or by the tax authorities as part of the assessment procedure. The...

Liability of individual managing directors despite allocation of responsibilities

With regard to their responsibility and liability, managing directors believe that they are safe in view of an existing allocation of responsibilities because they assume that...

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