{"version":"1.0","provider_name":"LM Audit &amp; Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft","provider_url":"https:\/\/lmat.de\/en\/","author_name":"Besarta Shala","author_url":"https:\/\/lmat.de\/en\/author\/bshala\/","title":"FYB Financial Yearbook Germany 2021 - LM Audit &amp; Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"CPabLg3riB\"><a href=\"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2021\/\">FYB Financial Yearbook Germany 2021<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2021\/embed\/#?secret=CPabLg3riB\" width=\"600\" height=\"338\" title=\"&#8220;FYB Financial Yearbook Germany 2021&#8221; &#8212; LM Audit &amp; Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft\" data-secret=\"CPabLg3riB\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/lmat.de\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/lmat.de\/wp-content\/uploads\/2026\/03\/FYB2021_English-TJ_1.jpg","thumbnail_width":1754,"thumbnail_height":2481,"description":"In FYB 2018 we reported on current focal 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 \u201cATAD\u201d and \u201cDAC6\u201d, 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."}