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BFH on the acquisition of treasury shares at the level of the selling shareholder

On 7 March 2018, the BFH issued an important ruling (BFH of 6 December 2017, IX R 7/17) on the tax treatment of the acquisition of own...

BFH judgement on housing companies with inheritance tax privileges

On 21 February 2018, the BFH published an interesting ruling on housing companies with inheritance tax privileges (BFH of 24 October 2017, II R 44/15)....

Stricter notification requirements for foreign relationships

On 5 February 2018, the Federal Ministry of Finance published an updated application letter on stricter notification obligations for foreign relationships pursuant to Section 138 (2) and...

An initial overview of the GroKo's tax plans

The coalition agreement contains only a few statements on tax issues. The plans in detail provide for Tax simplification has been recognised as a permanent task...

Goldfinger models - no abuse of structuring and yet tax evasion?

In one of Germany's largest proceedings concerning possible tax evasion involving more than 100 defendants, the Augsburg public prosecutor's office recently...

BFH: Payment of excessive remuneration by a GmbH to a person related to the shareholder

If a GmbH pays an excessive rent or purchase price to a person related to the shareholder with the involvement of the shareholder, this constitutes...

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BFH judgement on housing companies with inheritance tax privileges

On 21 February 2018, the BFH published an interesting ruling on housing companies with inheritance tax privileges (BFH of 24 October 2017, II R 44/15)....

Stricter notification requirements for foreign relationships

On 5 February 2018, the Federal Ministry of Finance published an updated application letter on stricter notification obligations for foreign relationships pursuant to Section 138 (2) and...

An initial overview of the GroKo's tax plans

The coalition agreement contains only a few statements on tax issues. The plans in detail provide for Tax simplification has been recognised as a permanent task...

Goldfinger models - no abuse of structuring and yet tax evasion?

In one of Germany's largest proceedings concerning possible tax evasion involving more than 100 defendants, the Augsburg public prosecutor's office recently...

BFH: Payment of excessive remuneration by a GmbH to a person related to the shareholder

If a GmbH pays an excessive rent or purchase price to a person related to the shareholder with the involvement of the shareholder, this constitutes...

BMF publishes base rate pursuant to section 18 (4) InvStG

In a letter dated 4 January 2018, the Federal Ministry of Finance published the base rate for calculating the advance lump sum in accordance with section 18 of the Investment Tax Act 2018...

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