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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 Q3-2024
Global Automotive M&A transaction deal flow Q3-2024
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...
Annual Tax Act 2024 and Exemption of the Existence Minimum 2024
The German Federal Council passed both the Annual Tax Act 2024 and the Act on Tax Exemption of the Existence Minimum 2024 on November 22, 2024.
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Kamil Klinke
Kamil Klinke
German Public Auditor, Certified Tax Advisor, Partner, Audit & Assurance
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Email
Frankfurt
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Executive summary
Practice areas
Audit of annual and consolidated financial statements in accordance with HGB, IFRS, and US-GAAP
Audit-related advisory services on international and national accounting
Audit of sustainability reports
Audits pursuant to Sarbanes-Oxley Act Section 404
Industry expertise
Trade & consumer goods
Technology, Media & Telecommunications
Healthcare management
Chemicals sector
Mechanical and plant engineering
Pharmaceuticals
Service Companies
Software
Additional information
Member of Steuerberaterkammer
Member of Wirtschaftsprüferkammer
Member of Institut der Wirtschaftsprüfer in Germany e.V. (IDW)
Contact
Email
Frankfurt
vCard