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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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Mario Wagner (A&A)
Mario Wagner
Financial Services Banking
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Spezialisierung
Erbringung und Koordination von Innenrevisionsdienstleistungen für Banken und Finanzdienstleister (Out- und Co-Sourcing)
Durchführung von Quality Assessments Interner Revisionen nach dem DIIR Revisionsstandard Nr. 3
Prüfung und Beratung von Banken und Finanzdienstleistern (insb. bezogen auf die qualitativen Anforderungen nach MaRisk und GwG)
Beratung und Prüfung zum/von Auslagerungsmanagement und Auslagerungscontrolling (EBA Guidelines on Outsourcing Arrangements, AT 9 MaRisk, BAIT/ZAIT 9)
Durchführung von Sonderuntersuchungen für die 2nd und 3rd-Line
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Leiter "BDO FS Center of Competence Revision"
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Prüfer für Interne Revisionssysteme (DIIR e.V.)
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