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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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Karsten Thomas
Karsten Thomas
Partner, IT & Controls Assurance
IT & Controls Assurance
BDO.LiveSite.People.Contact
BDO.LiveSite.Email
+49 211 1371-277
Dusseldorf
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BDO.LiveSite.People.ExecutiveSummary
Specialization
Audit and Advisory regarding IT Systems, IT Processes and Business Processes in ERP-Systems, Internal Control Systems (ICS)
Audit and Advisory regarding IT Governance, IT Compliance, IT Risk Management
Regulatory Assurance regarding VAIT/BAIT/KAIT/ZAIT, DORA (Digital Operational Resilience Act)
GoBD-Compliance
Data privacy
Information Security Management
Audit of (and with) Artificial Intelligence
Data analytics
Certified Information Systems Auditor (CISA)
Certified in Risk and Information Systems Control (CRISC)
Certified Data Privacy Solutions Engineer (CDPSE)
ISO 27001 Auditor
Special
Member of working group „Technologization in Statutory Audits“ at Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)
Member of working group „IT Audit of Insurance Companies“ at Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)
Member of working group „Audit of Artificial Intelligence (AI)“ at Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)
Member ISACA (Information Systems Audit and Control Association)
BDO.LiveSite.People.Contact
BDO.LiveSite.Email
+49 211 1371-277
Dusseldorf
vCard