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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.
About
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Dr. Norbert Lüdenbach
Dr. Norbert Lüdenbach
German Public Auditor, Certified Tax Advisor, Partner, Advisory
Accounting & Reporting Advisory Group
Contact
Email
+49 211 1371-200
Dusseldorf
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Executive summary
Consulting focus/specialization
Consulting and expert opinions on accounting issues under HGB, IFRS and US-GAAP
Sector focus
Retail & consumer goods
Technology, Media & Telecommunications
Automotive
Additional information
Member of Wirtschaftsprüferkammer
Member of Steuerberaterkammer
Member of Institut der Wirtschaftsprüfer in Germany e.V. (IDW)
Publications
Editor and author of Haufe IFRS Commentary, 22nd Edition
Editor and author of NWB Accounting Commentary, 15th Edition
Editor of the journal PIR
Editor of the journal STuB ng
Author of numerous articles on accounting issues (in particular IFRS and HGB)
Contact
Email
+49 211 1371-200
Dusseldorf
vCard