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Dear Sir or Madam, The new Transparency Financial Information Act on Money Laundering (TraFinG Gw) came into force on 1 August 2021. This will transform the German Transparency Register from the previous catch-all register to a full register, so that in future the beneficial owners of all legal entities must be notified to the transparency […]
Beneficial amendment of regulations regarding extended trade tax reduction for real estate holding SPV`s and Co-letting of operating equipment: all’s well that ends well? If let properties located in Germany are held by a property company, usually a limited liability company (GmbH), or a deemed commercial partnership with management based in Germany, the letting profits of […]
LM Audit & Tax GmbH for many years is acting as Tax Compliance Boutique for Family Offices, Real Estate Developers and Real Estate Funds. In our new brochure we present our firm and our focus & services. Please contact us! Download Brochure LM REAL ESTATE
German Real Estate – Weathering the Storm Location: Villa Kennedy, Rocco Forte HotelKennedyallee 70, 60596 Frankfurt am Main Date:Friday, 17th September 2021 Time:09.30am – 17.00pm Our Partners Maximilian Bodenhagen and Thomas Jäger will participate in panels on the following subjects: More digital in Real Estate – What models work ? How to deal with new […]
Press Release No. 77/2021 of 18 August 2021 – Interest on back taxes and tax refunds – In an order published today, the First Senate of the Federal Constitutional Court held that the interest incurred on back taxes and the interest paid for tax refunds pursuant to § 233a in conjunction with § 238(1) first […]
In the following, we would like to inform you about upcoming changes in the Money Laundering Act. Information on the Transparency Register and Financial Information Act 2021 For further information or questions please contact us Phone Number: 089/ 89 60 44-0
– BFH confirms positive court ruling from 2016 Management shares, mostly in companies that are part of a group, are a common instrument for incentivising managers. Not least in the run-up to restructuring and corporate transactions, the aim is also to align the interests of shareholders and management. Management shares in portfolio companies are thus […]
Loss of rent revenue resulting from vacancies reduces the return on any real estate investment. Especially in times of COVID 19 such vacancies are a possible scenario. In addition to the already painful rent losses, operating costs that could otherwise be recharged to the tenant must be borne in full by the asset owner. Additionally, […]
In FYB 2018 we reported last on current focus points in company tax audits. A lot has happened since then, not only in terms of case law, but also in legislation. Some of the keywords here would be “ATAD” and “DAC6”, whose impacts will certainly be noticeable far beyond the turn of the year 2020/2021. […]
The initiation of criminal tax proceedings by German tax offices, mostly as a result of innocent mistakes, according to the motto “shoot first, ask questions later” is by now common practice, which some managing directors have already experienced painfully at first hand. The core question here is usually the demarcation between simple error correction on […]