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PKF newsletter 11|2022
Stricter rules for the cross-border transfer of functions as of 2022
If business functions are relocated from Germany to affiliated foreign companies or permanent establishments then the German fiscal authorities will tax not only the hidden reserves that exist in the individual transferred assets, but generally also the potential overall gain associated with the transferred function.
- PKF newsletter 11|2022 Stricter rules for the cross-border transfer of functions as of 2022
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