https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2025-07-07 10:22:312025-07-07 10:22:40honert advises shareholder of VGT-DYKO GmbH on the sale of shares to CSSP
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2025-05-26 09:50:092025-05-26 09:50:15honert advises shareholders of CCS 365 and U-S-C on the sale of shares to Lupcap
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 […]
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 […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2025-03-31 11:30:002025-03-31 16:08:22HIDDEN PROFIT DISTRIBUTION WITH MERELY ACTUAL POSSIBILITY OF USE
honert advises shareholder of VGT-DYKO GmbH on the sale of shares to CSSP
/in Deal Announcements/by Ester Hahnhonert advises CedarDB GmbH on seed financing round
/in Deal Announcements/by Ester Hahnhonert advises shareholders of CCS 365 and U-S-C on the sale of shares to Lupcap
/in Deal Announcements/by Ester Hahnhonert advises UniteLabs GmbH on pre-seed financing round
/in Deal Announcements/by Ester HahnTHE NEW REORGANIZATION TAX DECREE
/in 2025 Q1/by Ester HahnThe 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
/in 2025 Q1/by Ester HahnThe 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 […]