Newsroom

Largely unnoticed, the Bundestag passed a planned amendment to exit taxation last Friday, which entails a further aggravation for international entrepreneurs and their families.

In response to the German Federal Tax Court’s (“BFH”) most recent case law according to which the Court defined the principles for the attribution of real property for real estate transfer tax (“RETT”) purposes in connection …

Income from non-functional foreign controlled foreign corporations can be added to the profits of German shareholders and thus become taxable in Germany if such income is subject to low taxation abroad.

As of October 4, 2023, the SV-Meldeportal (reporting portal for German social security purposes; hereinafter “SI Reporting Portal”) is going to replace sv.net. In the following, you will learn what the replacement means for …

In the present government draft of the so-called “Growth Opportunities Act” of August 30, 2023, a decision is imminent on the question of how partnerships will be treated for real estate transfer tax purposes after the German …

On August 21, Austria and Germany have signed a protocol to amend their current Income Tax Treaty. The cross-border commuter regulation now takes into account the trend to work from home. The “home office regulation” will be …

2023 entailed some payroll-related changes and amendments in tax and social security law. In the following, we have compiled for you in particular the articles from our Newsroom which are relevant for payroll accounting.

Baker Tilly is again prominently represented in the JUVE rankings of top corporate tax advisors. The ratings cover all relevant specialist areas and regions. In addition, ten of our tax specialists again receive the rating …

On June 16, 2023, the German Bundesrat has adopted the German Nursing Care Support and Relief Act (Pflegeunterstützungs- und Entlastungsgesetz; “PUEG”). It provides for improved benefits for people in need of care and their …