Management participation programs have always been in the spotlight of tax authorities, as in those cases a distinction has to be made between fully taxable wages and tariff-favored income from capital investment. Tax authorities have particularly classified leaver provisions as a decisive indication for the existence of wage. However, the Federal Court of Finance (BFH) […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2018-03-28 15:40:282018-04-05 15:14:55WAGE? – NEW CASE LAW ON MANAGEMENT PARTICIPATION PROGRAMS
The Federal Court of Justice [Bundesgerichtshof – BGH] has consistently extended the analogous applicability of the provisions under corporate law to Limited Partnerships with Many Members of the Public as Limited Partners [Publikums-Personengesellschaften] (hereinafter “Publicly Held Partnership”). However, it has so far not been decided by the BGH, whether the special audit in accordance with […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2018-03-28 15:35:482018-04-05 15:15:11SPECIAL AUDIT IN ACCORDANCE WITH GERMAN STOCK CORPORATION LAW IN LIMITED PARTNERSHIPS WITH MANY MEMBERS OF THE PUBLIC AS LIMITED PARTNERS?
Contracts for work and services [“Werkverträge”] which have been concluded after 1st January 2018 are subject to amended regulations. In particular, the law applying especially to construction contracts was substantially reformed. In addition, “Bauträgerverträge” [building developer’s contracts] as well as “Architekten- und Ingenieursvertrag” [architect’s and engineering contracts] were regulated in the German Civil Code [Bürgerliches […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2018-03-28 15:30:502018-04-05 15:15:26IMPROVEMENTS AND AMENDMENTS TO LAW ON CONTRACTS FOR WORK AND SERVICES
By its judgment of 11 July 2017 – IX R 36/15, the German Federal Fiscal Court (BFH) has fundamentally changed its jurisdiction regarding the clasification of equity-replacing financial aids of shareholders to their company as acquisition costs within the scope of section 17 of the German Income Tax Act (EStG). Financial aids are, for example, […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2017-12-18 16:35:082018-04-05 15:15:42IN GENERAL, SHAREHOLDER LOANS ARE NOT TAKEN INTO ACCOUNT AS SUBSEQUENT ACQUISITION COSTS WITHIN THE SCOPE OF SECTION 17 ESTG ANYMORE
By resolution dated 28 November 2016, file number GrS 1/15, the Grand Senate of the Federal Fiscal Court (BFH) declared the so-called restructuring decree illegal. The legislator recognized the needs for the restructuring of companies and created a new legal basis for the tax exemption of restructuring profits (see our newsletter article in 2017 | […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2017-12-18 16:30:272018-04-05 15:15:57RESTRUCTURING DECREE – NO LEGITIMATE EXPECTATIONS IN SO-CALLED OLD CASES AFTER ALL
Basically, the managing director of a limited liability company can quit his position as managing director at any time and without notice period by simple notification. However, such resignation from his position is subject to certain restrictions. In particular, if the resigning managing director is the sole shareholder and managing director of the limited liability […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2017-12-18 16:15:352018-04-05 15:16:11RESIGNATION OF THE MANAGING DIRECTOR OF A “ONE PERSON LIMITED LIABILITY COMPANY” (“EIN-MANN-GMBH”): RISK OF INVALIDITY DUE TO ABUSE OF LAW
WAGE? – NEW CASE LAW ON MANAGEMENT PARTICIPATION PROGRAMS
/in 2018 Q1/by Ester HahnManagement participation programs have always been in the spotlight of tax authorities, as in those cases a distinction has to be made between fully taxable wages and tariff-favored income from capital investment. Tax authorities have particularly classified leaver provisions as a decisive indication for the existence of wage. However, the Federal Court of Finance (BFH) […]
SPECIAL AUDIT IN ACCORDANCE WITH GERMAN STOCK CORPORATION LAW IN LIMITED PARTNERSHIPS WITH MANY MEMBERS OF THE PUBLIC AS LIMITED PARTNERS?
/in 2018 Q1/by Ester HahnThe Federal Court of Justice [Bundesgerichtshof – BGH] has consistently extended the analogous applicability of the provisions under corporate law to Limited Partnerships with Many Members of the Public as Limited Partners [Publikums-Personengesellschaften] (hereinafter “Publicly Held Partnership”). However, it has so far not been decided by the BGH, whether the special audit in accordance with […]
IMPROVEMENTS AND AMENDMENTS TO LAW ON CONTRACTS FOR WORK AND SERVICES
/in 2018 Q1/by Ester HahnContracts for work and services [“Werkverträge”] which have been concluded after 1st January 2018 are subject to amended regulations. In particular, the law applying especially to construction contracts was substantially reformed. In addition, “Bauträgerverträge” [building developer’s contracts] as well as “Architekten- und Ingenieursvertrag” [architect’s and engineering contracts] were regulated in the German Civil Code [Bürgerliches […]
IN GENERAL, SHAREHOLDER LOANS ARE NOT TAKEN INTO ACCOUNT AS SUBSEQUENT ACQUISITION COSTS WITHIN THE SCOPE OF SECTION 17 ESTG ANYMORE
/in 2017 Q4/by Ester HahnBy its judgment of 11 July 2017 – IX R 36/15, the German Federal Fiscal Court (BFH) has fundamentally changed its jurisdiction regarding the clasification of equity-replacing financial aids of shareholders to their company as acquisition costs within the scope of section 17 of the German Income Tax Act (EStG). Financial aids are, for example, […]
RESTRUCTURING DECREE – NO LEGITIMATE EXPECTATIONS IN SO-CALLED OLD CASES AFTER ALL
/in 2017 Q4/by Ester HahnBy resolution dated 28 November 2016, file number GrS 1/15, the Grand Senate of the Federal Fiscal Court (BFH) declared the so-called restructuring decree illegal. The legislator recognized the needs for the restructuring of companies and created a new legal basis for the tax exemption of restructuring profits (see our newsletter article in 2017 | […]
RESIGNATION OF THE MANAGING DIRECTOR OF A “ONE PERSON LIMITED LIABILITY COMPANY” (“EIN-MANN-GMBH”): RISK OF INVALIDITY DUE TO ABUSE OF LAW
/in 2017 Q4/by Ester HahnBasically, the managing director of a limited liability company can quit his position as managing director at any time and without notice period by simple notification. However, such resignation from his position is subject to certain restrictions. In particular, if the resigning managing director is the sole shareholder and managing director of the limited liability […]