- from TAXGATE
In its judgement of 22 February 2023, the Federal Fiscal Court (Bundesfinanzhof, BFH) clarified a significant and important issue for German companies operating internationally, in particular corporations such as...
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ECJ and BFH abandon case law: No deduction of so-called final foreign permanent establishment losses
Hybrid financing: New BMF circular on the tax treatment of profit participation capital
- from Dr Thomas Elser
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"
- from TAXGATE
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
- from TAXGATE
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
- from Dr Wolfgang Walter
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
- from TAXGATE
Ilkan Dadusut, a highly experienced tax consultant, will join the company on 1 April 2023 after working for PwC and Baker Tilly....
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Hybrid financing: New BMF circular on the tax treatment of profit participation capital
- from Dr Thomas Elser
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"
- from TAXGATE
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
- from TAXGATE
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
- from Dr Wolfgang Walter
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
- from TAXGATE
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
- from TAXGATE
The Financial Market Authority recently granted ARTEX AG final approval to establish an art exchange with a trading centre in Liechtenstein....
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