There are good news for corporations with tax loss carry-forwards in the case of an exchange of shareholders: after the introduction of § 8d KStG, tax loss carry-forwards already existing can still be used provided that the current business operations of the corporation are continued and the loss carry-forwards are used in these business operations […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2017-06-27 12:45:262017-11-23 13:44:15NEW LEGAL PROVISION OF § 8d KStG (CORPORATE TAX ACT) – TAX LOSS CARRY-FORWARDS OF CORPORATIONS CAN BE SAVED IN SOME CASES WHEN THERE IS AN EXCHANGE OF SHAREHOLDERS
The prevention of the use of international tax arrangements, where in particular divergent tax system are being “played off” against each other (OECD’s BEPS project/G-20), is in the centre of attention of the current and future tax legislation: A shareholder’s personal expenses can no longer be deducted as special business expenses, as long as these […]
From May 2018 the General Data Protection Regulation (GDPR) applies, which standardizes and completely revises the data protection law within the EU. In this process the German data protection law, in particular the Federal Data Protection Act, is automatically superseded. The good news is that the European legislator followed German law in many aspects. The […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2017-06-27 12:00:012018-01-26 11:13:19THE REQUIREMENTS OF THE NEW GENERAL DATA PROTECTION REGULATION
Clearly, cartel damages claims brought by companies against companies are a complex matter which, in almost all cases, requires consultation with external advisers who have acquired experience in handling proceedings of this kind. Practice shows that this effort can pay off. The fact, however, that the non-prosecution of cartel damages claims, too, may involve legal […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2017-06-27 09:58:212017-07-21 17:57:46PITFALLS IN CASE OF NON-PROSECUTION OF CARTEL DAMAGES CLAIMS – CONSIDERATIONS UPON THE NINTH AMENDMENT TO THE ACT AGAINST RESTRAINTS OF COMPETITION
With the revision of the law for the supply of personnel for temporary employment as of 1 April 2017 new regulations for the maximum time period for the supply of temporary workers, the implementation of the equal-pay-principle and the obligation of disclosure of the supply of personnel were introduced. From now on it is forbidden […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2017-06-27 09:30:522017-07-21 17:58:02REVISION OF THE LAW FOR THE SUPPLY OF PERSONNEL FOR TEMPORARY EMPLOYMENT (AÜG) AS OF 1 APRIL 2017
NEW LEGAL PROVISION OF § 8d KStG (CORPORATE TAX ACT) – TAX LOSS CARRY-FORWARDS OF CORPORATIONS CAN BE SAVED IN SOME CASES WHEN THERE IS AN EXCHANGE OF SHAREHOLDERS
/in 2017 Q2/by Ester HahnThere are good news for corporations with tax loss carry-forwards in the case of an exchange of shareholders: after the introduction of § 8d KStG, tax loss carry-forwards already existing can still be used provided that the current business operations of the corporation are continued and the loss carry-forwards are used in these business operations […]
PREVENTION OF A DOUBLE DEDUCTION OF OPERATIONAL EXPENSES (§ 4i EStG (German Income Tax Act) – NEW)
/in 2017 Q2/by Ester HahnThe prevention of the use of international tax arrangements, where in particular divergent tax system are being “played off” against each other (OECD’s BEPS project/G-20), is in the centre of attention of the current and future tax legislation: A shareholder’s personal expenses can no longer be deducted as special business expenses, as long as these […]
THE REQUIREMENTS OF THE NEW GENERAL DATA PROTECTION REGULATION
/in 2017 Q2/by Ester HahnFrom May 2018 the General Data Protection Regulation (GDPR) applies, which standardizes and completely revises the data protection law within the EU. In this process the German data protection law, in particular the Federal Data Protection Act, is automatically superseded. The good news is that the European legislator followed German law in many aspects. The […]
PITFALLS IN CASE OF NON-PROSECUTION OF CARTEL DAMAGES CLAIMS – CONSIDERATIONS UPON THE NINTH AMENDMENT TO THE ACT AGAINST RESTRAINTS OF COMPETITION
/in 2017 Q2/by Ester HahnClearly, cartel damages claims brought by companies against companies are a complex matter which, in almost all cases, requires consultation with external advisers who have acquired experience in handling proceedings of this kind. Practice shows that this effort can pay off. The fact, however, that the non-prosecution of cartel damages claims, too, may involve legal […]
REVISION OF THE LAW FOR THE SUPPLY OF PERSONNEL FOR TEMPORARY EMPLOYMENT (AÜG) AS OF 1 APRIL 2017
/in 2017 Q2/by Ester HahnWith the revision of the law for the supply of personnel for temporary employment as of 1 April 2017 new regulations for the maximum time period for the supply of temporary workers, the implementation of the equal-pay-principle and the obligation of disclosure of the supply of personnel were introduced. From now on it is forbidden […]