Newsroom | Baker Tilly

Head of Quality Legal & Tax

Attorney-at-Law (Rechtsanwalt)

05/30/2025
Ines Paucksch

Pillar 2: Mandatory registration in the UK and discussions in the EU Parliament

Companies with taxable entities in the UK and over €750 million group turnover are subject to Pillar 2 registration requirements – for corporate groups whose financial year corresponds to the calendar year, the relevant …

Tax

US tariffs: Short term optimization – medium-term preparation

Political uncertainty, economic need for action. The temporary suspension of the US special tariffs creates short-term leeway – in the long term, however, it is essential to strategically prepare for the effects of customs …

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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 …

12/17/2024
Dr. Klaus-Jörg Dehne

Global Minimum Tax Tax

Pillar 2: Minimum tax registration obligations at the end of the year 2024

For Austria, Hungary and Germany, Pillar 2 registrations must be completed by December 31, 2024 or as soon as possible in the first quarter of 2025.

11/07/2024
Dr. Klaus-Jörg Dehne

Global Minimum Tax

Baker Tilly at the R&W conference “Global Minimum Tax/Pillar 2”

Tax incentives in the Pillar 2 world, introduction of a QDMTT, CbCR safe harbor calculations and effects on the recognition of dividends

10/15/2024
Dr. Klaus-Jörg Dehne

Tax

Pillar Two – Update 2024: CbCR Safe Harbour, Germany, Switzerland, Poland

Baker Tilly at the R&W Expert Conference on Global Minimum Tax in Frankfurt

08/08/2024
Dr. Klaus-Jörg Dehne

Tax

German Reorganization Tax Act (“UmwStG”): BFH limits “trade tax pitfall” for new business assets

The interpretation of Art. 18 (3) sentences 1 and 2 UmwStG, which concerns the trade tax liability of disposals or business closures following the transformation of corporations into partnerships within a period of five years …