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Sustainability is here to stay
The CSRD – initiated by the EU in April 2021 – has already caused many debates.
Intercompany Privilege for Qualified Share Swaps During the Year
Section 9 no. 2a of the German Trade Tax Act provides for a reduction of the shareholder’s trade income by profits from shares in a non-exempt ...
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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M&A Software Sector Update Q3-2023
Market segment spotlight: Cybersecurity Software
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 transactions between partners and partnerships not RETT privileged from 2024
As of January 1, 2024, the German Act on the Modernization of the Law on Partnerships will largely abolish the entitlement of joint ownerships.
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Günter Wagner
Günter Wagner
German Public Auditor, Certified Tax Advisor, Lawyer, Partner, Tax & Legal
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+49 89 74325-530
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Internationales Steuerrecht
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Besteuerung natürlicher Personen und Personengesellschaften
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+49 89 74325-530
Munich
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