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‘Corona Pandemic‘: Relief for short-time working allowance - retroactively to 1 March 2020

In order to support employees and companies in the event of trouble due to the ‘Corona crisis‘, the legal basis has been created - at very short […]

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Tax Support in case of Corona

On 13th March 2020 the Federal Ministry of Finance and the Federal Ministry of Economics presented an aid package adopted by the Federal Government. […]

News

Tax-exempt discontinuation of an operational split

When the preconditions for an operational split cease to exist this usually results in the realisation of hidden reserves at the property company. In […]

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Contractor status of supervisory board members

If a supervisory board member receives non-variable fixed remuneration and, on account of this, bears no risk with respect to remuneration then s/he […]

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When do vouchers that are given to employees constitute a benefit in kind?

Benefits in kind that employers give to their employees are exempted from tax and social security charges up to a monthly exemption threshold of € 44. […]

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Tax-exempt benefits provided in addition to remuneration

The Federal Fiscal Court (Bundesfinanzhof, BFH) only recently abandoned its view on the possibility of paying flat-rate payroll tax for benefits […]

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Does interest on transitory loans have to be added back for trade tax purposes?

Within the framework of determining trade tax, the German Trade Tax Act provides for the adding back of debt service charges in some cases. According […]

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Sales of goods and 0% financing deals – What is the VAT assessment base?

The sale of goods is normally subject to VAT. By contrast, banking and financial services are VAT-exempt. The Hesse tax court has now decided what the […]

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Latest news on (external) managing directors – Maternity protection and age discrimination

In the past, the courts assumed that the executive position of managing directors ruled out having employee status. Now, owing to the influence of […]

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Special requirements for the M&A process in the case of digital disruptions

Over the last few decades, the importance of a systematic M&A process has grown steadily for compliance reasons and, in doing so, has been subject to […]

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