- from TAXGATE
The announcement of 24 April 2026 On 24 April 2026, Turkish President Recep Tayyip Erdoğan announced the...
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Turkey: 20-year tax exemption for newcomers - both an opportunity and a pitfall
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 der Jahresvorschau 2026 des Bundesverfassungsgerichts (BVerfG) wird angekündigt, dass für die Frage der Verlustverrechnungsbeschränkung bei Aktien-Veräußerungsgeschäften in diesem Jahr…
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.
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Section 42(3) of the Investment Income Tax Act (InvStG): The prior liability test as a bottleneck for alternative investments in special investment funds
- from Dr Thomas Elser
The Location Promotion Act (StoFöG) has opened up the German market to specialised investment funds for alternative investments – in practice, however, Section 42…
Swiss holding company and German specialised personnel in the area of conflict between Swiss and German fiscal authorities
- from Tobias Stiegler
Wir aus dem Südwesten wissen es schon lange und haben seit Langem gute wirtschaftliche Beziehungen in die Schweiz (vgl. IHK-Statistik…
IWB functional approach
- from Tobias Stiegler
Internationale Unternehmensstrukturen bergen steuerliche Fallstricke – besonders wenn ausländische, niedrigbesteuerte Gesellschaften Einkünfte erzielen, die passiv sein können, obwohl wirtschaftlich eine…
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...
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