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News 14/03/2022

A gift to a closely related person does not constitute a donation

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently ruled on the connection between the deduction of donations against tax and gifts given to […]

News 02/05/2021

Carve-outs – Active portfolio management through the demerger of a business division

In Part I of our series we considered the economic rationale for carve-outs and the current developments in the M&A market. There now follows, first […]

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