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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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Michael Büning
Michael Büning
Auditor, Senior Manager, Financial Services Banking
BDO.LiveSite.People.Contact
BDO.LiveSite.Email
+49 69 95941-449
+49 162 3444045
Frankfurt
vCard
BDO.LiveSite.People.ExecutiveSummary
Focus
Head of the audit of individual and consolidated financial statements for companies of various types
Partial audit management of the annual audit for the audit areas of credit and participations at national systemically important universal banks
Review of half-year and quarterly financial statementsManagement and execution of regulatory audits (KWG, MaRisk)
Management and execution of custody/custodian audits (WpHG, DepotG, KAGB)
Management and performance of agreed-upon procedures in accordance with ISRS 4400 and audit services in accordance with ISAE 3000
Management and performance of special audits in accordance with Section 44 KWG
Industry expertise
Significant Institutions (direct ECB Oversight)
Corporate Banking
Private Banking
Foreign Banks in Germany
Payment Institutions
Securities institutions
Capital management companies and financial services institutions
Depositories and custodians
BDO.LiveSite.People.Contact
BDO.LiveSite.Email
+49 69 95941-449
+49 162 3444045
Frankfurt
vCard