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BMF corrects UmwStE 2025: Indirect sales of shares after spin-offs are now once again considered detrimental and lead to restrictions in intra-group restructuring. The amendment to marginal number 15.35a of UmwStE 2025 is due …

BFH questions double real estate transfer tax in cases where closing date is known – important impetus against excessive taxation in cases where signing and closing take place at different times.

Reporting obligations pursuant to Art. 138 of the German General Tax Code (“AO”) are often underestimated – but they are becoming an increasingly important focus during tax audits. What companies need to pay particular …

On July 19, 2025, the EU adopted its 18th package of sanctions against Russia. It introduces new export bans, stricter documentation requirements, and measures to prevent circumvention.

If succession within the family is not possible, a sale or management buyout are viable alternatives. Early planning and close coordination of legal, tax, and structural issues are crucial.

Without a CFO, accounting in corporate groups can quickly become ineffective. Clear processes and uniform guidelines ensure control in investment structures.

The loss of company management can lead to a crisis. Entrepreneurial provision ensures the ability to act – through clear powers of attorney, structures and legally coordinated regulations.

Despite the BFH decision, it remains unclear for tax-privileged corporations whether the double statutory requirement applies. The CJEU must now decide whether the cooperation provision under § 57 (3) AO is compatible with EU …

Disproportionate contributions can remain tax-free despite an increase in value – provided there is a clear, personal allocation. The BFH expresses considerable doubts about the gift tax liability.