In its ruling of 28 November 2023, the Federal Fiscal Court (Bundesfinanzhof, BFH) reaffirmed its case law on the application of the principles of proportionality and the protection of legitimate expectations in...
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Due to the entry of GbRs in the company register introduced by the MoPeG, there are also some changes for existing GbRs: In principle, the...
In its letter dated 22 December 2023, the Federal Ministry of Finance published the new version of the AStG decree on 255 pages and set out its view on the...
Fortunately, a decades-long disadvantage for Germany as a fund location was eliminated as part of the Future Financing Act of 11 December 2023 (BGBl. 2023 I No. 354 v....
Growth Opportunities Act: Partnerships (finally) receive a sensible retention option (Section 34a EStG as amended)
More than 15 years after the introduction of the regulation with the creation of a two-stage special rate for retained profits of partnerships preparing balance sheets, the...
We also recommend that you take a look at your transfer pricing landscape at the end of 2023 in order to take any necessary measures in good time for the current...
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We are delighted to welcome a young, highly qualified tax consultant. Stephan Scheffold will strengthen our team from July 2024....
In its ruling of 28 February 2024, the Federal Fiscal Court (BFH) continued its case law in connection with the transfer of assets to a family foundation....
BFH: Application of the principles of proportionality and protection of legitimate expectations when estimating income
In its ruling of 28 November 2023, the Federal Fiscal Court (Bundesfinanzhof, BFH) reaffirmed its case law on the application of the principles of proportionality and the protection of legitimate expectations in...
Due to the entry of GbRs in the company register introduced by the MoPeG, there are also some changes for existing GbRs: In principle, the...
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