The Act to Modernize Corporate Income Tax Law is intended to eliminate the differences that currently exist in the taxation of partnerships and corporations. A central component of the bill is the introduction of a so-called option model (also known as “check-the-box” election), which in the future is to open up the possibility for commercial partnerships to be treated like a corporation for income tax purposes upon application. This newsletter article outlines the key points of the planned option model and also contains an initial assessment of the constellations in which the change of taxation system may be advantageous.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-07-06 13:20:002021-07-06 14:24:50“CHECK-THE-BOX” ELECTIONS FOR COMMERCIAL PARTNERSHIPS IN THE PIPELINE
As already announced in 2020, the 16th and 17th Amendment Ordinances to the AWV significantly expanded investment control in both the civilian and military sector, so that in the future considerably more company acquisitions, shareholding acquisitions and so-called asset deals in both the civilian and military sector may be subject to a reporting obligation and an enforcement ban.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-07-06 13:10:002021-07-06 14:23:38FURTHER EXPANSION OF INVESTMENT CONTROL
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-07-06 11:21:462021-07-06 11:21:49honert named TOP law firm 2021 in M&A by WirtschaftsWoche magazine!
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-06-30 12:31:232021-06-30 12:31:27honert advises Cherry Management in connection with the IPO of Cherry
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-06-18 09:57:592021-06-18 09:58:03honert advises Main Capital on acquisition of majority stake in SIVIS
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-06-15 17:19:342021-06-15 17:19:38honert advises Munich-based startup RobCo on the entry of Frank Thelen’s Freigeist Capital
“CHECK-THE-BOX” ELECTIONS FOR COMMERCIAL PARTNERSHIPS IN THE PIPELINE
/in 2021 Q2/by Ester HahnThe Act to Modernize Corporate Income Tax Law is intended to eliminate the differences that currently exist in the taxation of partnerships and corporations. A central component of the bill is the introduction of a so-called option model (also known as “check-the-box” election), which in the future is to open up the possibility for commercial partnerships to be treated like a corporation for income tax purposes upon application. This newsletter article outlines the key points of the planned option model and also contains an initial assessment of the constellations in which the change of taxation system may be advantageous.
FURTHER EXPANSION OF INVESTMENT CONTROL
/in 2021 Q2/by Ester HahnAs already announced in 2020, the 16th and 17th Amendment Ordinances to the AWV significantly expanded investment control in both the civilian and military sector, so that in the future considerably more company acquisitions, shareholding acquisitions and so-called asset deals in both the civilian and military sector may be subject to a reporting obligation and an enforcement ban.
honert named TOP law firm 2021 in M&A by WirtschaftsWoche magazine!
/in Deal Announcements/by Ester Hahnhonert advises Cherry Management in connection with the IPO of Cherry
/in Deal Announcements/by Ester Hahnhonert advises Main Capital on acquisition of majority stake in SIVIS
/in Deal Announcements/by Ester Hahnhonert advises Munich-based startup RobCo on the entry of Frank Thelen’s Freigeist Capital
/in Deal Announcements/by Ester Hahn