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A well-designed corporate structure protects against risks, strengthens liquidity, and creates strategic flexibility. Those who proactively shape structures instead of merely reacting secure the future of their business. In …

New Partner in Hamburg with Big Four experience, focusing on International Tax and Transactions

The German Federal Fiscal Court (BFH) has restricted the application of the partial exemption (Teilfreistellung) in the case of fund disposals. Losses arising solely from deemed acquisition costs remain fully deductible. The …

From 2026, code number 500 will be the new signal to the tax office: Not just reporting, but classifying. Using it wisely will avoid queries – failure to do so might risk unnecessary audits.

When selling a GmbH & Co. KG, tax structures have a significant impact on the purchase price. Knowing the effects allows you to leverage your negotiating power and increase the economic value.

If a real estate GmbH sells more than three properties in three years, this is considered commercial trading. The BFH specifies that sustainability is not relevant in this case for corporations.

The BFH clarifies: Retrospective price increases can influence the customs value. Companies must now provide stronger evidence that there was no price manipulation – especially in the case of intra-group adjustments.

From 2026, the research allowance (“Forschungszulage”) will become significantly more attractive. Learn how to take advantage of tax incentives for research and development under the Research Allowance Act.

The German Federal Fiscal Court (“BFH”) simplifies the process for taxpayers to provide evidence of delayed postal deliveries. Structural delivery problems of private service providers can undermine the presumption of receipt …

Double reporting obligations, IFRS requirements, and liability risks: Outsourcing accounting creates structure, security, and relief for international investments.