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Application of the German Real Estate Tax Reform Act as of 1.1.2022 – An overview of important changes

After the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG), in its ruling of 10.4.2018, declared the previous valuation system for real […]

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Once again – Arm’s length interest rates for intra-group loans

As a follow up to our previous report, in the next section, we discuss a further ruling by the Federal Fiscal Court (Bundesfinanzhof, BFH) of […]

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Provisioning for subsequent costs in the case of tool manufacturing

The Federal Fiscal Court (BFH) recently had to decide whether or not a provision should be created for the cost of service, maintenance and storage of […]

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Legislative proposals of the ‘traffic light coalition’ with respect to corporate law – An overview

When a new government gets to work, measures in the field of fundamentally established corporate law are not necessarily right at the top of the list […]

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The German Telecommunications-Telemedia Data Protection Act – Overhaul of the regulations governing the use of cookies

The new Telecommunications-Telemedia Data Protection Act (Telekommunikations-Telemedien-Datenschutz-Gesetz, TTDSG) has been in force since 1.12.2021. […]

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Reform of the status determination procedure – New upfront determination of employment status

The status determination procedure of the German Federal Pension Scheme (Deutsche Rentenversicherung Bund, DRV Bund), for determining whether […]

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The liability of the managing director of a Komplementär-GmbH compared to that of the managing director of a GmbH & Co. KG

The legal form of the GmbH & Co. KG [limited partnership with a private limited company as a general partner] is very popular in Germany. In […]

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The Federal Fiscal Court’s doubts about the constitutionality of late payment penalties

The Federal Fiscal Court (Bundesfinanzhof, BFH) had already expressed its doubts about the constitutionality of interest rates on tax arrears and, […]

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Tax requirements for influencers

Influencers who operate on social medial networks where they earn their money by promoting products or lifestyles should be aware of the tax pitfalls […]

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New regulations pertaining to the assessment base for real estate transfer tax (RETT) purposes – Restrictions already in effect

In a previous article we had already reported on the Law Amending the Real Estate Transfer Tax Act (Gesetz zur Änderung des Grunderwerbsteuergesetzes, […]

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