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Payroll tax deductions when staff are deployed across borders

In the global workplace, and against the backdrop of the current worldwide skills shortage, staff are increasingly being deployed across borders. When […]


Taxation of free-float dividends

Dividend income or profit distributions that a corporation receives from its shareholding in another corporation are generally exempt from corporation […]


Acquisition of the family home – Extent of inheritance tax concession under review

In accordance with the provision of Section 13(1) no. 4c sentence 1 of the Inheritance Tax Act (Erbschaft­steuergesetz, ErbStG), upon succeeding into […]


Monetary policies of central banks as a key factor affecting business financing

High inflation rates are currently hampering economies overall throughout the world. In Germany, the inflation rate in November 2022 was 8.8%, which […]


New requirements for the audit of IT systems in accordance with ISA DE 315

The requirements of a new auditing standard are creating challenges for auditors and therefore, indirectly, also for their clients. The ISA DE 315 […]


Business intelligence solutions for enhanced business process monitoring

In the present digital era, businesses are generating vast amounts of data that provide valuable insights and can enable informed decision-making. […]


House sale following a divorce – Transferring half a property can release speculative gains

Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that a taxable private capital gain is generated when, in the context of the […]


The German Growth Opportunities Act – Improvements of loss deduction and depreciation options

On 30.8.2023, the Federal Cabinet approved a government draft of the Growth Opportunities Act (Wachs­tumschancengesetz) and thus moved it a step […]


Workroom at home vs. home office blanket allowance

The tax deductibility of the costs and blanket allowances, respectively, for a workroom at home and a home office is to some extent unclear. The […]


Environmental, social and governance (ESG) policies in the context of employment law

The inclusion of sustainability criteria is becoming increasingly important. Within the scope of a business strategy, a company’s business practices […]

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