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The latest news and information worth using from taxes, law, accounting and business management new every month.

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.


Information on our website is of general nature. Although we try to archive the utmost precision and topicality with great care, the information ought not to be used without professional advice on basis of a careful review of the circumstances in each individual case.

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