{"id":20895,"date":"2026-07-06T15:12:38","date_gmt":"2026-07-06T13:12:38","guid":{"rendered":"https:\/\/lmat.de\/?post_type=publikation&p=20895"},"modified":"2026-07-06T15:13:04","modified_gmt":"2026-07-06T13:13:04","slug":"fyb-financial-yearbook-germany-2021","status":"publish","type":"publikation","link":"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2021\/","title":{"rendered":"FYB Financial Yearbook Germany 2021"},"content":{"rendered":"\n
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Real Estate Tax Compliance
Recent Developments<\/h1>\n\n\n\n

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.<\/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 2021<\/p>\n\n\n\n

\n
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":"

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.<\/p>\n","protected":false},"featured_media":20377,"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-20895","publikation","type-publikation","status-publish","format-standard","has-post-thumbnail","entry"],"acf":[],"yoast_head":"\nFYB Financial Yearbook Germany 2021 - 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-2021\/\" \/>\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 2021 - LM Audit & Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft\" \/>\n<meta property=\"og:description\" content=\"In FYB 2018 we reported on current focal points in company tax audits. 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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 \/…","_links":{"self":[{"href":"https:\/\/lmat.de\/en\/wp-json\/wp\/v2\/publikation\/20895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lmat.de\/en\/wp-json\/wp\/v2\/publikation"}],"about":[{"href":"https:\/\/lmat.de\/en\/wp-json\/wp\/v2\/types\/publikation"}],"replies":[{"embeddable":true,"href":"https:\/\/lmat.de\/en\/wp-json\/wp\/v2\/comments?post=20895"}],"version-history":[{"count":3,"href":"https:\/\/lmat.de\/en\/wp-json\/wp\/v2\/publikation\/20895\/revisions"}],"predecessor-version":[{"id":20913,"href":"https:\/\/lmat.de\/en\/wp-json\/wp\/v2\/publikation\/20895\/revisions\/20913"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lmat.de\/en\/wp-json\/wp\/v2\/media\/20377"}],"wp:attachment":[{"href":"https:\/\/lmat.de\/en\/wp-json\/wp\/v2\/media?parent=20895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}