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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The new add-back taxation in practice
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...
Management fee for alternative investment funds finally also VAT-free in Germany
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...
Transfer pricing check at the turn of the year 2023/2024
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...
Asset-managing GmbH - advantages and disadvantages from a tax perspective
In the context of medium and long-term capital and tangible assets, the GmbH offers a number of advantages compared to direct investments in...
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