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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....

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....

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