Entries by Ester Hahn
THE NEW REORGANIZATION TAX DECREE
The Federal Ministry of Finance (BMF) published a new letter regarding the application of the German Reorganization Tax Act (Umwandlungssteuergesetz) (so-called Reorganization Tax Decree (Umwandlungssteuererlass)) on 2 January 2025. The regulations contained therein are binding for the tax authorities. The new decree replaces the previous reorganization tax decree dated 11 November 2011. The following article […]
HIDDEN PROFIT DISTRIBUTION WITH MERELY ACTUAL POSSIBILITY OF USE
The German Fiscal Court (BFH) recently dealt with the question of whether the mere actual “possibility of use” of a property is sufficient for the existence of a hidden profit distribution. In the opinion of the BFH, this is not the case. Rather, a transfer for private use or actual private use is required for […]
TEMPORAL SCOPE OF THE NEW PROVISIONS ON THE LIABILITY OF A GBR SHAREHOLDER INTRODUCED BY THE ACT ON THE MODERNIZATION OF PARTNERSHIP LAW (MOPEG)
With the entry into force of the MoPeG on 1 January 2024, in the absence of special transitional provisions, § 721 sentence 1 BGB (liability of the shareholder for liabilities of a GbR), § 728 para. 1 BGB (claims of the departed shareholder for compensation and indemnification) and § 728b para. 1 BGB (five-year subsequent […]