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BDO Horizons Q3-2024
In this edition of Horizons, we go around the world providing analysis of deal activity and trends in our BDO regions.
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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Transfer of real estate for partial consideration
No taxable gain arises from the transfer of real estate for partial consideration less than the historical acquisition cost.
Automotive Sector Update Q2-2024
Global Automotive M&A transaction deal flow Q2-2024
Swift Customer Security Programme v2024
The Swift Customer Security Programme (CSP) initiative was launched by Swift in 2016 and aims to strengthen the security of the global financial community.
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Court Rules Taxation of Foreign Investment Funds Violates EU Law
The exclusion of foreign funds from the provisions of § 11 InvStG 2004 violates the free movement of capital and is contrary to EU law.
BMF comments on pension payments with simultaneous managing director's salary
In a BMF letter dated September 18, 2017, the tax authorities took the view that in the payment phase of a pension, the parallel payment of a managing director's salary and pension...
German Federal Fiscal Court considers suspension interest of 0.5 % per month to be unconstitutional
In principle, appeals and lawsuits do not have a suspensive effect in tax law.
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Christof-Martin Preis
Christof-Martin Preis
Certified Tax Advisor, German Public Auditor, Partner, Audit & Assurance
Contact
Email
+49 711 50530-152
Freiburg
Stuttgart
vCard
Executive summary
Consulting focus/specialization
Audit of annual and consolidated financial statements according to HGB
Audit of reporting packages in accordance with Swiss GAAP
Audit-related consultations regarding annual or consolidated financial statements
Sector focus
Healthcare management
Retail & consumer goods
Emerging Entities
Further sector expertise
Service Companies
Manufacturing
Engagement
Member of Institut der Wirtschaftsprüfer in Germany e.V. (IDW)
Member of Wirtschaftsprüferkammer
Member of Steuerberaterkammer
Contact
Email
+49 711 50530-152
Freiburg
Stuttgart
vCard