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Dashboards as cockpits for gaining a quick over- view of the interrelationships within a business

It is not just the corona crisis but also technological developments that are adding to the desire of investors, banks and shareholders or family […]

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Latest news on the liability of limited partners in the event of insolvency

Two recent rulings by the Federal Court of Justice (Bundesgerichtshof, BGH) have significantly weakened the position under liability law of limited […]

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Corporate due diligence requirements pursuant to the Supply Chain Act

On 3.3.2021, the German Federal Cabinet adopted the draft bill for the Supply Chain Act, which is supposed to enter into force on 1.1.2023. Many […]

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Crediting foreign withholding tax on capital gains against domestic (German) trade tax

The German Trade Tax Act does not have any separate provisions relating to the crediting of foreign withholding tax on capital gains. However, […]

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No contractor status for supervisory board members – Tax court implements ECJ ruling

Supervisory board members are generally considered to be contractors who have to register for VAT and their remuneration is subject to VAT. However, […]

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ATAD Transposition Act – Part II – The new CFC rules

After the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) had initially put forward two drafts for an ‘Act to Transpose the Anti-Tax […]

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ATAD Transposition Act - Part I - An overview of the key areas of regulation

Exactly one year after the publication of the second draft bill by the Federal Ministry of Finance, the German government - which is now on the home […]

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Far-reaching expansion of real estate transfer tax liability as of 1.7.2021

The amendments to the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG), which have been planned for a longer time already, will now […]

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Recognition for tax purposes of maintenance payments for children over the age of 25 years

Many students typically have part-time jobs whilst they are studying, e.g., in the restaurant and catering industry or in the area of events. Over the […]

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Carve-outs – Active portfolio management through the demerger of a business division

In Part I of our series we considered the economic rationale for carve-outs and the current developments in the M&A market. There now follows, first […]

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