More and more people are moving abroad temporarily or permanently as part of their life plans; companies are internationalising. But what does moving abroad...
What is the Hamburg model? If spouses do not hold their family home as fractional ownership, but as the property of a (spousal or family) GbR, the...
Accounting is changing. While the manual recording of receipts used to dominate day-to-day work, digital processes are increasingly taking...
Transfer pricing documentation has traditionally been an instrument for the tax protection of multinational companies vis-à-vis the US tax authority, the IRS. With the tightening of customs policy...
In a final judgement (case no. 5 K 9/25), the Hamburg Fiscal Court ruled that income-related expenses of a foundation that are incurred in...
On 14 October 2015, the Federal Fiscal Court (case no. I R 20/15) referred the question to the Federal Constitutional Court as to whether the regulations on the interest barrier...
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