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. In this contribution, we will once again present some current topics from our real estate practice and recommend some actions, if possible.
We had to make a selection, of course, so that other perennial issues such as the temporary reduction of the value added tax needed to be left out for lack of space.
Tax Advisor, Managing Director, LM Audit & Tax GmbH, München