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Treatment of vouchers in VAT as of 1 January 2019

The upper and lower houses of the German parliament decided in November to implement the Europe-wide voucher regulation in German law with effect as […]

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Legal order of succession despite testament – challenging the passing over of a person entitled to a compulsory portion

If the testator does not draw up a testament, the legal order of succession takes effect, which means that the estate is passed onto the relations, […]

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Consideration of losses for sale of shares

The introduction of the flat rate withholding tax on capital gains on 1 January 2009 has led to a regime change in the tax treatment of the asset […]

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Sold as seen? Duty of disclosure for the sale of real estate

Honesty is the best policy - this also apples to the sale of an owner-occupied property. If sellers fail to disclose major shortcomings to buyers and […]

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Renouncing the inheritance as a tax-saving scheme

Many people are aware that an inheritance does not necessarily have to be accepted, but can also be renounced if necessary. However, this option is […]

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More protection planned for whistleblowers

Be it Lux Leaks or Panama Papers, many tax scandals that hit the headlines in recent years would have remained undetected without information from […]

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General Data Protection Regulation (GDPR) in the area of human resources

The processing of employee data was reshaped in the General Data Protection Regulation (GDPR) and the new Federal Data Protection Act (BDSG, revised […]

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Marital crisis, separation, divorce - which legal aspects should be considered?

“Till death do you part…” - This familiar vow, often undertaken in matrimonial ceremonies, unfortunately no longer matches reality in many marriages. […]

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Tax compliance and tax-risk management for small and medium-sized enterprises

Due to a tightening of case law, administrative practice and legislation, the tax situation of corporations has been subject to constant change for […]

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Individual companies – tricky in event of inheritance!

Serious problems often arise when individual companies are bequeathed, which in the worst case lead to the break-up of the firm. Why is that?

 

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