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Usufruct of a benefit as abusive structuring?

When usufruct agreements are made between, in particular, parents and their (under-age) children, disputes over the recognition for tax purposes […]

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Pension commitments – No provision where there are harmful reservations

The requirements for creating a provision within the meaning of Section 6a of the Income Tax Act (Einkommensteuergesetz, EStG) would generally not be […]

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Attempted coercion – No right to ‘safely store’ an improperly parked e-scooter

Parisians recently voted to clear e-scooters from their city’s streets in the future. In Germany, by contrast, such a decision will probably not be […]

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Withholding tax for construction services and its tax risks for businesses, lessors & Co.

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]

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Developments as regards German tax groups for VAT purposes

We have had no less than two rulings on German tax groups for VAT purposes within a short space of time. For one thing, the Federal Fiscal Court […]

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Relief provided by the energy price brakes

The German government introduced ‘energy price brakes’ in response to the sharp increases in energy prices and the enormous economic burdens […]

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Building private assets with ETFs during a period of rising interest rates

The effects of compound interest while building assets are mainly impacted by the tax implications. This report discusses the consequences of rising […]

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First ruling on COVID-19 compensation

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]

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The list of shareholders of a GmbH – A potential source of succession problems

In the business sphere, a death could pose an existential threat, particularly if there has been no structured succession planning and no succession […]

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A managing director’s liability after leaving the executive board?

If a GmbH [private limited company] ceases to comply with certain obligations, such as, e.g., transferring the payroll tax, then the local tax office […]

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