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The home office and company car taxation

While working from home, in the current situation, no regular journeys are generally being made to the employing company’s main office. In this case, […]

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GmbH (private limited company) shareholders’ meetings and resolutions – Exemptions in 2020

In the context of the coronavirus crisis, the COVID-19 Mitigation Act was newly introduced, on 27.3.2020. The Act includes simplifications with […]

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Obligations to pay rent during the crisis

In response to the COVID-19 pandemic, the German government has taken various measures to support businesses burdened with liquidity shortages. One […]

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The effects of the coronavirus crisis on the annual financial statements and the management report

Besides the not yet predictable effects of the coronavirus crisis on the economy, the question that arises is what are its accounting implications. […]

Blog

Government draft for the Corona Tax Assistance Act

[Update (18 May 2020) – 989th session of the Bundesrat on 15 May 2020

The Corona Tax Assistance Act was not passed at the last session of the […]

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Are eurobonds a suitable support measure for financially weak countries in the eurozone?

The issuance of so-called eurobonds is currently the subject of intense discussion (sometimes the term “coronabonds” is used). Up to now, eurobonds […]

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Changes in the area of transfer pricing rules – Part I: An overview of the important points

In conjunction with the draft law for the proposed transposition of the Anti-Tax Avoidance Directive (ATAD), the Federal Ministry of Finance […]

News

Important aspects of the German Research Allowance Act – Part I: Tax-privileged R&D projects

The Research Allowance Act (Forschungszulagengesetz, FZulG) came into force on 1.1.2020. The objective here is to provide support to companies for […]

News

PKF Worldwide Tax Update

In this second quarterly issue for 2020, the PKF Worldwide Tax Update Newsletter again brings together notable tax changes and amendments from around […]

Blog

Liquidity assistance or protective shield procedures?

Many companies/entrepreneurs have been hit by the corona crisis. Since the shutdown at least, many companies have seen a more or less severe slump in […]

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