https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2024-06-10 11:02:162024-06-10 11:02:20honert advises the CERTANIA Group on the acquisition of TAZ GmbH
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2024-05-21 11:35:552024-05-21 11:35:58honert advises Trailer Dynamics, a technology pioneer für e-trailers, in connection with a capital increase
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2024-05-14 14:07:152024-05-14 14:07:19honert advises the CERTANIA Group on the acquisition of MPR China Certification GmbH
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2024-05-10 10:02:552024-05-10 10:02:59honert advises the CERTANIA Group on the acquisition of SpineServ GmbH & Co. KG
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2024-04-10 10:17:212024-04-10 10:17:24honert advises the sellers of fluent:cx
In its ruling dated 9 November 2023 (case no. IV R 9/21), the BFH decided on the taxation of so-called earn-out payments that these purchase price components are (only) taxable as subsequent business income at the time of receipt. This raises the further question of whether the agreement of earn-out payments as a whole jeopardizes the advantageous taxation of sale gains in accordance with § 34 para. 3 German Income Tax Act (EStG).
honert advises the CERTANIA Group on the acquisition of TAZ GmbH
/in Deal Announcements/by Ester Hahnhonert advises Trailer Dynamics, a technology pioneer für e-trailers, in connection with a capital increase
/in Deal Announcements/by Ester Hahnhonert advises the CERTANIA Group on the acquisition of MPR China Certification GmbH
/in Deal Announcements/by Ester Hahnhonert advises the CERTANIA Group on the acquisition of SpineServ GmbH & Co. KG
/in Deal Announcements/by Ester Hahnhonert advises the sellers of fluent:cx
/in Deal Announcements/by Ester HahnPURCHASE PRICE WITH EARN-OUT – ADVANTAGEOUS TAXATION OR NOT?
/in 2024 Q1/by Ester HahnIn its ruling dated 9 November 2023 (case no. IV R 9/21), the BFH decided on the taxation of so-called earn-out payments that these purchase price components are (only) taxable as subsequent business income at the time of receipt. This raises the further question of whether the agreement of earn-out payments as a whole jeopardizes the advantageous taxation of sale gains in accordance with § 34 para. 3 German Income Tax Act (EStG).