Skip to content

You are here:

Latest news

Oops, an error occurred! Code: 202309220554035a31229a

Determining ‘fair’ business value – Adjustments for heightened uncertainty

Business valuation already previously frequently resulted in arguments about the ‘correct’ or ‘fair’ value. In our times of war in Ukraine, high […]


Shorter useful life – How faster tax depreciation of real estate can be achieved

Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited scope to provide proof of an actual […]


ESG reporting – Measuring non-financial performance on the basis of the Women’s Career Index (Frauen-Karriere-Index, FKI)

While, in the past, sales revenue and profit were regarded as the sole criteria for economic success, these days, companies also have to be judged on […]


Building assets with ETFs in an asset management GmbH [limited liability company] as opposed to private assets (Part 2)

The effects of compound interest while building assets are mainly impacted by the tax implications. In the previous article we had a look at private […]


Employee bonuses where there is no legal entitlement – A provision is nevertheless possible

A provision for liabilities of uncertain timing or amount presupposes, among other things, that payment is more likely than not. According to a ruling […]


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 […]


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 […]


New conditions for the adjustment of an invoice where the VAT is incorrectly stated

The ECJ has stated its position on a request from Austria for a preliminary ruling. This ruling is also applicable to German VAT law and will also […]


New standards for cash register systems – What operators of cash register systems will have to consider in the future

Since 1.1.2020, businesses have had to comply with the new legal provisions of the Cash Register Anti-Tampering Ordinance (Kassensicherungsverordnung, […]


Treating fees as pass-through expenses

An expense will be deemed to be a pass-through expense if the business that collects and disburses such amounts merely acts as an intermediary in the […]

Back to top of page