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Legislative tax proposals of the ‘traffic light’ coalition

The parties in the ‘traffic light’ coalition (SPD, Greens and the FDP) presented their coalition agreement on 24.11.2021. This also contains numerous […]

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New option model for partnerships – Part IV – The option under Section 1a of the ‘KöMoG’ in the light of international tax law

In the previous reports in our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law (KöMoG) we provided […]

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The new ‘contribution solution’ for overpayments and underpayments of profit transfers in the context of a consolidated tax group pursuant to the Act on the Modernisation of Corporation Tax Law

Apart from the much-discussed introduction of an option for partnerships to be treated as corporations for tax purposes, the Act on the Modernisation […]

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Interest rates for shareholder loans under scrutiny at the Federal Fiscal Court

Generally, the interest rate at which a shareholder grants a loan to their company has to be compared against an arm’s length benchmark. Frequently, […]

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Write-ups in the case of foreign currency liabilities

Generally, foreign currency liabilities have to be measured at their value at the time when they were created (acquisition rate). Recently, the […]

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The obligation to remunerate preparatory and concluding activities in an employment relationship

So-called preparatory and concluding activities - such as, for example, time spent changing clothes, moving around the workplace, cleaning up as well […]

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Unconstitutionality of excessive interest on tax arrears/refunds – consequences from the tax administration

In July 2021, the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) classified the statutory interest on tax arrears and tax refunds of […]

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Accruals have to be recognised in the balance sheet even in the case of small amounts

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently issued a ruling where it decided that, for allocations under the accrual method, businesses […]

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Avoiding real estate transfer tax in the case of intragroup restructurings

With regard to the application of the so-called ‘corporate group reservation’ clause (Konzernvorbehalt) under Section 6a of the Real Estate Transfer […]

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New option model for partnerships – Part III Will exercising the option founder over special business assets?

Last time, in the second article of our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law, we discussed […]

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