Now that the Corporate Income Tax Modernization Act (KöMoG) has come into force, the question arises as to whether it makes sense to apply it to a real estate – GmbH & Co. KG (German joint stock association). Retained profits of corporations managing real estate that are only engaged in …
In the context of a share deal, a large part of the acquisition costs is usually financed by borrowing. Via the structuring variant “Debt push down” in the sense of combining the interest expenses of the acquirer with the operating results of the target company, the repayment of the loan can …
If foreign companies develop activities and generate income in Germany, the question arises as to whether they are to be classified as partnerships or corporations under German law and taxed accordingly in accordance with the rules of income (German income tax )or corporation tax law (German CIT). Initial indications are provided …
There are different ways of buying and selling a company. Depending on how it is done, the procedures will be different and, as with everything, there are always advantages and disadvantages, so it is necessary to have very clear objectives in order to choose the most convenient option. In this …
Wage costs are an important cost item for most companies. In addition to the employee’s gross salary, certain social security contributions must be paid by the employer. The so-called immediate reporting obligation is also prescribed for certain industries. The following is an overview of the individual cost items. The values …