Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to pay VAT to their local tax offices even in […]
Recently, a number of new court rulings with respect to private sales transactions involving real estate were disclosed. The courts ruled on whether […]
When stakes in a partnership are sold, besides a fixed purchase price, the contracting parties sometimes also agree variable purchase price components […]
In the following section we provide an overview of the amendments made to the Growth Opportunities Act within the framework of the outcomes agreed as […]
The different tax treatment of a situation in two disparate states can lead to the creation of structures that induce undertaxation. In 2021 already, […]
Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the case of the transfer of an asset between […]
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