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How the German Growth Opportunities Act affects companies’ debt financing
After a brief pause due to the government’s draft Growth Opportunities Act of August 30, 2023, the real estate sector can now breathe a sigh of relief…
Impending discontinuation of tax deferrals in the event of relocations in old cases
Largely unnoticed, the Bundestag passed a planned amendment to exit taxation last Friday, which entails a further aggravation for international…
Real estate transfer tax – Federal state decrees on property attribution published: Multiple attribution possible
In response to the German Federal Tax Court’s (“BFH”) most recent case law according to which the Court defined the principles for the attribution of…
CFC (controlled foreign corporation) regulations: German Federal Court of Finance expresses doubts as to the 25 % low-tax threshold’s constitutionality
Income from non-functional foreign controlled foreign corporations can be added to the profits of German shareholders and thus become taxable in…
“SV-Meldeportal” replaces sv.net: What does this mean for you as an employer?
As of October 4, 2023, the SV-Meldeportal (reporting portal for German social security purposes; hereinafter “SI Reporting Portal”) is going to…
German Growth Opportunities Act: Elimination of real estate transfer tax exemptions for partnerships as of 2024
In the present government draft of the so-called “Growth Opportunities Act” of August 30, 2023, a decision is imminent on the question of how…
Working from home: Amendment of the Income Tax Treaty with Austria
On August 21, Austria and Germany have signed a protocol to amend their current Income Tax Treaty. The cross-border commuter regulation now takes into…
JUVE Handbuch Steuern 2023: Baker Tilly “presents itself continously strong” and with an exceedingly “remarkable track record”
Baker Tilly is again prominently represented in the JUVE rankings of top corporate tax advisors. The ratings cover all relevant specialist areas and…
Due to reform of statutory nursing care insurance, contribution rate increases as of July 1, 2023
On June 16, 2023, the German Bundesrat has adopted the German Nursing Care Support and Relief Act (Pflegeunterstützungs- und Entlastungsgesetz;…
EMCS – Mandatory participation in case of intra-community dispatch
Due to a new EU directive, participation in the electronic EMCS procedure has been mandatory since mid-February of this year for the intra-Community…