PSP Magazine Translated with DeepL Filter Article Press release Themes Select a theme Data Protection Dispute Resolution Family Office Services International Tax Law Succession Real Estate Steuerberatung Criminal Tax Law Foundations / NPOs Structuring Tax CMS / GoBD / TaxTech Value Added Tax Audit & Tax Core Services 19-11-2024 Steuerberatung Tightened Transfer Pricing Documentation Requirements from 2025 onwards The regulations on the submission of the transfer pricing documentation for the purposes of a tax audit will now be significantly tightened as of 01.01.2025. Audit & Tax Core Services Government Draft of the Annual Tax Act 2022 (JStG 2022) and Inflation Compensation Act On September 14, 2022, the German government passed the draft Annual Tax Act 2022 (JStG 2022). Data Protection No intra-group data transfer of employee data? Current case law on the internal transfer of employee data between several group companies. International Tax Law Extraterritorial taxation of foreign taxpayers - light at the end of the tunnel? The possible positive consequences of the recently proposed change of legislation in relation to extriterritorial taxation. Real Estate Succession Planned changes to the Valuation Act by the JStG 2022 The planned changes in the framework of the needs-based valuation of real estate have an impact on the valuation of real estate using the income approach and the asset approach. Value Added Tax Annual Tax Act ("JStG 2022") and sales tax The planned amendments to the Value Added Tax Act (UStG )cover Articles 8 to 11. Tax CMS / GoBD / TaxTech New attempt to standardize the export of tax data With the draft law on the implementation of Council Directive (EU) 2021/514 of March 22, 2021, amending Directive 2011/16/EU, the Federal Ministry of Finance would like to "lend a hand" to the external audit. Audit & Tax Core Services New GCGC in force The adopted version of the GCGC was published by the GCGC Government Commission and announced in the Federal Gazette by the Federal Ministry of Justice. Audit & Tax Core Services Impact of the Ukraine Conflict on Accounting - Part I An overview of the IDW's statement regarding the impact of the Ukraine war on corporate reporting. Audit & Tax Core Services Impact of the Ukraine Conflict on Accounting - Part II An update on the IDW's statement regarding the impact of the Ukraine war on annual and consolidated financial statements after February 23, 2022. 01-06-2022 Audit & Tax Core Services Auditor Nikolaus Wanske joins PSP Munich Audit & Tax Core Services International Tax Law Family Office Services Social media stars - the entrepreneurs and private clients of nextGen in tax law Anyone who is active on social media channels and earns money with it must not ignore tax consequences. International Tax Law Consulting services in the area of international tax services Learn more about our consulting services in the area of international tax law. PSP History Data Protection Criminal Tax Law Dispute Resolution If evidence is hard to find in Germany, I get it somewhere else Here you can learn how German law enforcement managed to obtain highly sophisticated encrypted digital communications. Dispute Resolution Draft for a new product liability directive in the EU On Sept. 28, 2022, the EU Commission submitted a draft for a new product liability directive. Audit & Tax Core Services International Tax Law Taxation of rights registered in domestic registers When licensing rights entered in domestic registers between foreign licensors or licensees, must withholding tax be withheld and paid to the German tax authorities? International Tax Law Audit & Tax Core Services AbzStEntModG-E - Draft law on the modernization of the withholding tax refund procedure The German government has published a draft of the "Act to Modernize the Relief of Withholding Taxes and the Certification of Capital Gains Tax". International Tax Law Succession Downer? - Biden's plans for inheritance and gift tax This short article provides an overview of the constellations in which a gift or inheritance of assets located in the United States is taxed. Structuring International Tax Law Audit & Tax Core Services Employee shareholdings in startups When employees of startups receive shares in the company free of charge or at a discount, the joy is quickly caught up with tax reality. Audit & Tax Core Services International Tax Law International Tax Update: Draft Law on the Implementation of the Anti-Tax Avoidance Directive (ATAD) Overview of the currently planned changes in international tax law International Tax Law Succession "Gift tax paradise Sweden?" - Complete tax exemption for gifts and inheritances with a connection to Sweden (still) possible This practical tip explains in which constellations a gift or inheritance remains completely exempt from inheritance and gift tax, even if the acquirer or donor/decedent is resident in Germany. Real Estate Structuring International Tax Law Is there a threat of trade tax liability in the case of real estate leasing by foreign real estate corporations? It is common practice to structure investments of a foreign company in German real estate in such a way that no trade tax is payable on the rental income. International Tax Law Audit & Tax Core Services Structuring DAC 6 notification requirement - What to consider now? We have summarized the relevant questions and answers regarding the DAC 6 notification requirement below. ‹ 1 2 ›
