{"id":20890,"date":"2026-07-06T15:11:35","date_gmt":"2026-07-06T13:11:35","guid":{"rendered":"https:\/\/lmat.de\/?post_type=publikation&p=20890"},"modified":"2026-07-06T15:11:36","modified_gmt":"2026-07-06T13:11:36","slug":"fyb-financial-yearbook-germany-2019","status":"publish","type":"publikation","link":"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2019\/","title":{"rendered":"FYB Financial Yearbook Germany 2019"},"content":{"rendered":"\n
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Current Trends in Tax Compliance for
Real Estate and Private Equity<\/h1>\n\n\n\n

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 on shareholder loans (keywords: general group recourse), or the repayment of contributions from non-EU countries, have gained in momentum. In the area of the recognition of liquidation losses from equity investments held in private assets and losses from loans, the rulings of the German Federal Fiscal Court (BFH) show a positive trend. At the moment, there is also hope that the Federal Fiscal Court (BFH) will change its mind in the area of commercial infection. This article aims to highlight the key developments and their practical relevance.<\/p>\n\n\n\n

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Download now:<\/h3>\n\n\n\n

<\/p>\n\n\n\n

FYB Financial Yearbook Germany 2019<\/p>\n\n\n\n

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Download PDF now<\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

All articles have been compiled to the best of our knowledge. However, no guarantee can be assumed for their correctness, completeness, or actuality. Our current statements only reflect excerpts from the legislation, pending legislative proposals, administrative instructions of the finance authorities and other official publications.<\/strong>

It may thus be required in individual cases that you consult the full texts in order to avoid being misinformed, for which we cannot accept any liability. The content of websites we have linked to ours or to which we refer is beyond our control. We therefore exclude any liability whatsoever in this respect.<\/strong>

This information service cannot replace individual consultancy.<\/strong><\/p>\n\n\n\n

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<\/p>\n","protected":false},"excerpt":{"rendered":"

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 on shareholder loans (keywords: general group recourse), or the repayment of contributions from non-EU countries, have gained in momentum. In the area of the recognition of liquidation losses from equity investments held in private assets and losses from loans, the rulings of the German Federal Fiscal Court (BFH) show a positive trend. At the moment, there is also hope that the Federal Fiscal Court (BFH) will change its mind in the area of commercial infection. This article aims to highlight the key developments and their practical relevance.<\/p>\n","protected":false},"featured_media":20909,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":["post-20890","publikation","type-publikation","status-publish","format-standard","has-post-thumbnail","entry"],"acf":[],"yoast_head":"\nFYB Financial Yearbook Germany 2019 - LM Audit & Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FYB Financial Yearbook Germany 2019 - LM Audit & Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft\" \/>\n<meta property=\"og:description\" content=\"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. 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