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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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Oliver Wald
Oliver Wald
German Public Auditor, Certified Tax Advisor, Partner, Audit & Assurance
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Practice areas
Management of audits of statutory and consolidated financial statements of companies of various legal forms and sizes
Review of half-yearly and quarterly financial statements
Audit-related consulting on client-specific issues relating to international and national financial reporting
Auditing support for company valuations and due diligence projects
Industry expertise
Consumer Products
Wholesale
Production companies
Additional information
Carrying out packaging inspections in accordance with the Packaging Act
Conducting audits of copyright levies under the Copyright Act.
Business management and accounting consulting (working capital optimization, supply chain financing)
Audit of carve out transactions
Conducting license audits
Member of IDW (Institute of Public Auditors e.V.)
Member of German Chamber of Public Accountants
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