JStG 2024 - loss utilisation becomes easier for investors
The Annual Tax Act 2024 (JStG 2024) brings a welcome change for capital investors: loss utilisation will become simpler. The legislator is cancelling the previous...
Interest barrier from 2024: Uncertain tax risks in the Group
Historical reason The interest barrier was introduced by the legislator to safeguard the domestic tax base and avoid abusive tax arrangements. With...
TAXGATE supports referendum in Baden-Württemberg
The family entrepreneurs and the young entrepreneurs have drawn our attention to a petition for a referendum to reduce the size of the state parliament in Baden-Württemberg, as we...
JStG 2024 - Impending exit taxation for investment funds
On 18 October 2024, the German Bundestag launched the draft Annual Tax Act 2024 (JStG 2024). On the basis of a recommended resolution...
BMF: Tax recognition of incongruent profit distributions
In its letter dated 4 September 2024, the Federal Ministry of Finance (BMF) responded to the case law of the Federal Fiscal Court (BFH)...
Transfer pricing Germany: Shortened submission deadlines for documentation from 2025
Background The DAC7 Implementation Act already shortened deadlines for the submission of tax returns at the end of December 2022 by means of a new Section 90 (4)...
