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ECJ and BFH abandon case law: No deduction of so-called final foreign permanent establishment losses

In its ruling of 22 February 2023, the Federal Fiscal Court (BFH) made an important and final decision for German companies operating internationally: According to this...

Hybrid financing: New BMF circular on the tax treatment of profit participation capital

Equity and debt capital are treated completely differently for tax purposes; in particular, interest on operating debt capital is tax-deductible, while dividends from equity and debt capital are...

BFH: Exit taxation and "merely temporary absence"

A typical case of application of exit taxation pursuant to Section 6 AStG is a taxpayer resident in Germany with a significant shareholding in a...

Rising interest rates and transfer prices

After a long period of record low interest rates, the era of cheap money is definitely over. The steep rise in interest rates in recent...

Significant improvement for the departure to third countries in the case of shares born on contribution

Conversions under the UmwStG 1995 could lead to so-called contribution-born shares. The legal principles at that time were temporally amended with the UmwStG 2006...

TAXGATE strengthens team in Stuttgart with two additional Senior Managers

Ilkan Dadusut, a highly experienced tax consultant, will join the company on 1 April 2023 after working for PwC and Baker Tilly....

Categories

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...

Undesired healing of a corporate body confirmed

An upside-down world: The healing of an income tax group threatened with failure is generally regarded as desirable. However, the Federal Fiscal Court's...

TAXGATE with further access in Stuttgart

We already drew attention to the reinforcement in the team on 01.04.2023. With Christoph Arnold, TAXGATE has appointed a new...

Taxation of asset-managing real estate partnerships in a group of companies

Following to tax advices of several tax audits in the German real estate sector, Patrick Bubeck and Dr Tobias Stiegler...

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