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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....

Art as a capital investment - ARTEX Kunstbörse

The Financial Market Authority recently granted ARTEX AG final approval to establish an art exchange with a trading centre in Liechtenstein....

Liability and obligation risks due to current legal developments regarding the German Occupational Pensions Act

Company pensions are an important pillar of old-age provision in Germany and are of immense importance to both employees and employers....

Transfer pricing: Tightening of the duty to cooperate in § 90 AO

On 16 December 2022, the Federal Council approved the so-called DAC7 Implementation Act, which aims to modernise tax procedural law, among other things.

Update on support measures

Many companies are currently facing major challenges. In addition to the Ukraine-Russia conflict, supply bottlenecks, a lack of raw materials and increased energy prices are on the agenda....

2022 was another exceptional year - the transfer pricing check at the turn of the year 2022/2023

At the end of 2022, we recommend that you take a timely look at your transfer pricing landscape in order to take any necessary measures for the current year....

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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...

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

After assisting with several tax audits for various clients in the real estate sector, Patrick Bubeck and Dr Tobias Stiegler are currently working on a...

Outbound investments: Tax-neutral repayment of capital from foreign corporations - Federal Ministry of Finance creates clarity

If a shareholder invests taxed funds in a corporation, the mere re-distribution of the investment amounts must not be subject...

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...

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