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Annual Tax Act 2024
A draft bill from the government’s internal early coordination process, which has not yet been officially published, is now circulating regarding the Annual Tax Act 2024 announced for the spring.
Sustainability is here to stay
By introducing the Corporate Sustainability Reporting Directive (CSRD), the European Union has succeeded in advancing the topic of sustainability considerably:
Future Finance Act
On November 17, 2023, the German Federal Parliament passed the “Act on the Financing of Investments to Secure the Future”
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"Plastics tax" in Germany - the Single-Use Plastic Fund Act
Germany has followed suit. After countries such as Spain and the UK have already introduced a plastic tax, the German legislator has also passed a „plastic tax“ ...
Real estate transfer tax under scrutiny in Europe - Referral to the European Court of Justice (ECJ)
In 2009, Germany included a so-called group clause in the Real Estate Transfer Tax Act (GrEStG). However, the exemption for restructuring in group structures associated with this does not fully...
Disposal transactions in case of property division
Disposal transactions can trigger tax liability as other income from private sales transactions in accordance with Section 22 and Section 23 German Income Tax Act (EStG), even if these only relate...
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Lukas Wiederhold
Lukas Wiederhold
Certified Tax Advisor, Partner, Tax & Legal
Healthcare & Social Services Sector
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Spezialisierung
Besteuerung öffentlicher Unternehmen (auch in Konzernstruktur und mit Querverbund)
Ertrags- und Umsatzbesteuerung von Städten und Gemeinden sowie deren Betriebe gewerblicher Art
Steuer- und Gemeinnützigkeitsrecht von Stiftungen, Vereinen und anderen Non-Profit-Organisationen
Tax Compliance Management Systeme
Branchenkompetenz
Kommunale Unternehmen (z. B. Bäder, Wasserversorgung und Abwasserentsorgung) und Verwaltung
Sozialversicherungsträger
Berufsverbände
Unternehmen aus dem Energiesektor (z. B. Windparks)
Besonderes
Mitglied der Arbeitsgruppe Öffentliche Unternehmen und Verwaltung
Mitglied der Arbeitsgruppe Gemeinnützigkeitsrecht
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+49 40 30293-728
Hamburg
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