A sale of a business as a whole always occurs when the essential foundations of a business or a separately managed business are transferred in such a way that the acquiring entrepreneur can continue it without financial expenditure. Tax consequences of the sale According to § 1 para. 1a UStG …
With regard to trade tax exemptions for asset management companies, there are two possible types. 1: 1. in the course of the “simple” property reduction pursuant to section 9 no. 1 sentence 1 GewStG, a double burden with real taxes – trade tax and property tax – is to be avoided at …
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 …