Europe is undergoing far-reaching changes to its regulatory framework. Our webinar is aimed at investors and entrepreneurs who wish to…
In its draft for discussion dated 18 November 2025 (IV B 5 – S 1361/00010/001/047), the Federal Ministry of Finance (BMF) plans a fundamental overhaul of the attribution taxation rules for…
With the Pension Reform Act (Federal Law Gazette 2026 I No. 156), the legislature has introduced the most significant reform of subsidised private pension provision since its introduction…
On 16 July 2026, Federal Minister of Finance Klingbeil and Federal Minister of Justice Hubig presented a joint „Action Plan against Tax and Financial Crime“ comprising 26 measures –…
In the above-mentioned judgement, the Federal Fiscal Court (BFH) ruled that a tax deferral scheme within the meaning of Section 15b of the Income Tax Act (EStG) may also exist where…
In a recent article in the journal *Internationales Steuerrecht* (IStR, Issue 15, p. 616), Markus Schenk and Tobias Stiegler have…
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