Companies in Germany have been eligible for an annual research allowance of up to EUR 1,000,000 since 2020.
Selected Topics: Procedure of relief from capital gains tax (sec. 50c ITA) as well as restructuring of sec. 50d (3) ITG
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For many European companies the consequences of the Corona pandemic are worse than originally expected in April 2020.
The BDO Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.
On 14 July 2021, the German Federal Ministry of Finance (hereinafter: “BMF”) published the Administrative Principles Transfer Pricing – Principles for the correction of income in accordance with section 1 Foreign Tax Act (ref.: IV B 5 - S 1341/19/10017 :001; hereinafter: “VWG 2021”) which are to...
This 36th issue of BDO’s Transfer Pricing Newsletter focuses on significant international developments and recent developments from Argentina, Australia, China, Germany, the United Kingdom, and the United States.
The "Transparency Register and Financial Information Act" (TraFinG, "Transparenzregister- und Finanzinformationsgesetz") came into force on August 1, 2021 and is intended, among other things, to prevent money laundering and terrorist financing.