The following sections examine the background to two further legislative changes that form part of the 2019 Annual Tax Act. The first of the changes, […]
If a corporation whose management and headquarters are in a third country distributes assets to its shareholder then these payments could be treated […]
For owners of a property the question of transferring it for no consideration during their lifetimes is frequently of great importance. Besides the […]
In the wake of the entry into force of the new German Anti-Money Laundering Act, on 26.6.2017, an electronic transparency register was introduced in […]
Since the end of May last year, the data protection officers of the Länder (Federal States) have imposed administrative fines in more than 100 cases […]
Given that we are in a phase of persistently low interest rates, for a long time now, there has been a debate on the issue of the constitutionality of […]
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