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    Baker Tilly advises Maxburg on the acquisition of a majority stake in Scora Liquidity

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Newsroom

  • 04/01/2025
Company shares to employees: Gift or salary?
Group taxes Tax

Company shares to employees: Gift or salary?

Employee participation in the company can be a powerful succession planning tool. However, there are tax pitfalls lurking: Is it a salary - or a gift?

  • 03/28/2025
Real estate transfer tax – challenges in signing/closing cases
Tax

Real estate transfer tax – challenges in signing/closing cases

Real estate transfer tax law is one of the most complex areas of German tax law. In particular, considerable uncertainties can arise in the taxation of substitute realizations (Art. 1 (2a-3a) GrEStG).

  • 03/17/2025
  • Dr. Rahel Reichold
  • Simon Bloch
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Law regarding Fiscal and Economic Offenses Tax

BFH ruling: When bonuses to management board members do not constitute a constructive dividend

The BFH clarifies: bonus payments to board members who are also shareholders are not automatically deemed to be a constructive dividend. The decisive factor is an independent remuneration decision by the supervisory board.

  • 03/12/2025
  • Dominique Helberg, LL.M.
  • Dr. Rahel Reichold
  • Simon Bloch
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Law regarding Fiscal and Economic Offenses Law Tax

D&O insurance: No cover for “straw man” managing director

The Hamm Higher Regional Court ruled that persons acting as a “straw man” managing director and concealing such fact when taking out D&O insurance lose their insurance cover. In the case in question, the insurer refused cover …

  • 03/10/2025
  • Ines Paucksch
  • Asen Asenov
 Image: a transparent glass sphere with an illuminated world map lying on a reflective surface
Global Minimum Tax Tax

Pillar 2: The global minimum tax is still the talk of the town

Global minimum tax remains a topic of discussion. Recent political developments, particularly in the USA, currently have no direct impact on German and European companies. Nevertheless, practical experience shows that …

  • 03/06/2025
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Healthcare & Life Science Transactions Tax Deal Info

Baker Tilly advises biotech startup Real Collagen GmbH investment by US investor

Expert team provides tax and financial advisory support throughout the transaction

  • 03/04/2025
Tax exemption of restructuring income: BFH specifies requirements
Group taxes Tax

Tax exemption of restructuring income: BFH specifies requirements

In a recent decision, the German Federal Fiscal Court has clarified which requirements must be met for restructuring income to be tax-free in accordance with Art. 3a EstG (German Income Tax Act). The focus is particularly on …

  • 02/28/2025
  • Karl-Heinz Linnenberg
BFH: Do not allow losses from debt waiver to become time-barred
Group taxes Tax

BFH: Do not allow losses from debt waiver to become time-barred

A decision by the German Federal Fiscal Court clarifies when losses from the waiver of shareholder loans can be claimed for tax purposes. If you wait too long, you risk limitation. What does this mean for shareholders and …

  • 02/27/2025
  • Ines Paucksch
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Tax

Good advertising, bad advertising – and the world of trade tax

Simplify your tax life - know how! Two recent decisions by the German Federal Fiscal Court on trade tax deal with advertising and sponsorship. They focus on the classification of contracts and the use of advertising media as …

  • 02/20/2025
  • Simon Bloch
BFH: Confiscated bribes reduce the VAT assessment basis
Law regarding Fiscal and Economic Offenses Law Tax

BFH: Confiscated bribes reduce the VAT assessment basis

The German Federal Fiscal Court (“BFH”) has clarified that bribes confiscated under criminal law reduce the VAT assessment basis. In doing so, the court ensures that the taxpayers concerned are not burdened twice. The ruling …

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