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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 […]
Also this year LM will be present at Munich EXPO REAL 2019. If you would like to meet for an individual conversation on this occasion, we will be happy to talk to you from October 7 – 09, 2019. Please contact our office manager to arrange your appointment. Tags: Real Estate By Thomas Jäger, Steuerberater, […]
German tax law is in a constant state of flux; after months of coalition negotiations, the government is functioning once again, and 2018 sees another Annual Tax Act. It focusses, once again, on share deals in terms of both the land transfer tax and income tax. Key topics such as the appropriate rate of interest […]
BFH I R 81/16 of 14/11/2018 In a recent judgement, the Federal Fiscal Court (BFH) confirmed the legal obligation of foreign real estate corporations to keep books of account (accrual based tax accounting). Facts of the case (in brief): The plaintiff was a public limited company under Liechtenstein law. According to the findings of the […]
Also this year LM will be present at Munich EXPO REAL 2018. If you would like to meet for an individual conversation on this occasion, we will be happy to talk to you from October 8 – 10, 2018. Please contact our office manager to arrange your appointment. Tags: Real Estate By Thomas Jäger, Steuerberater, […]
Federal Constitutional Court, Press Release No. 21/2018 of 10 April 2018 Judgment of 10 April 2018 The provisions of the Valuation Act (Bewertungsgesetz – BewG) regarding the standard rateable valuation (Einheitsbewertung) of property in the former West German Laender are incompatible with the general guarantee of the right to equality, at least since the […]
Also this year LM will be present at Munich EXPO REAL 2017. If you would like to meet for an individual conversation on this occasion, we will be happy to talk to you from October 4th to 6th 2017. Please contact our office manager to arrange your appointment. Tags: Real Estate By Thomas Jäger, Steuerberater, published […]