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Tax-neutral transfers between affiliated partnerships

Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the case of the transfer of an asset between […]

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Measuring goodwill in times of inflation and a turnaround in interest rates

Against a background of persistent inflation and higher interest rates, the question of the real value of the goodwill on a balance sheet has gained […]

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Employee shares – Changes due to the German Future Financing Act

Many employers try to create motivation and retention incentives for employees via attractive remuneration packages that go beyond traditional salary […]

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Dismissal on the grounds of time fraud is possible even after unlawful data evaluation

The General Data Protection Regulation (GDPR) specifies, among other things, how video surveillance has to be run. In particular, it stipulates for […]

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Determination of profit – Requirements for the recognition of deferred income

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently considered the criteria for creating a deferred income item for period-related services.

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Moving house for a better home office – Relocation costs could be tax deductible

During the COVID-19 pandemic, many professionals with small homes realised that as a result of working from home they suddenly had a need for […]

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Discounting a purchase price paid in instalments – Interest and income from capital assets

When an item that forms part of private assets is sold and the claim for payment of the purchase price is deferred for the long term – i.e. longer […]

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New clarifications with respect to transfer pricing

Federal Fiscal Court (Bundesfinanzhof, BFH) rulings on transfer pricing issues are rare and, therefore, generally deserve special attention. In a […]

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Tax planning by means of a usufruct in favour of children

The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]

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Large-scale project planning – the construction of a logistics centre

When planning large-scale projects – such as the construction of a logistics centre -, besides structural engineering and logistical aspects etc., […]

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