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Loans from shareholders and intragroup loan relationships (intercompany loans) are a popular means of structuring how liquidity is provided and distributed within a group of companies. If the debtor gets into difficulties, the creditor is usually affected not only by the loss of value or the bad debt but – if the loans are between corporations and the shareholding is at least 25 per cent – by the ban on tax deduction under Section 8b para. 3 sentence 4 f. of the Corporation Tax Act [KStG] as well.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

On 5 June 2024 the German government published the draft bill for an Annual Tax Act for 2024. Amongst other areas of German income taxation, the bill especially includes changes and new regulations that affect the area of tax restructuring, which can be seen, at least in part, as a response by the legislature to recent judgments by the German Federal Constitu-tional Court and Federal Fiscal Court. In this article, we take a look at the proposed changes and their potential effects.

Federal Ministry of Finance allows nationals of EU or EEA member states with residence or habitual abode in Switzerland to apply for voluntary income tax filing in Germany.

On 17 July 2024 the German government adopted a growth initiative to boost Germany’s attractiveness, competitiveness and innovative strength as a place to do business. In addition to simplifying tax law, tax concessions for overtime and foreign skilled workers are intended to make Germany more attractive as a place to do business.

How has China's economy developed and how have China's outbound investments evolved? We look back at 2023 and provide an outlook for 2024 from the perspective of Chinese companies.

If a contractual partner gets into difficulties, there is often a desire to dissolve the contract. Many long-term contracts such as supply or distribution agreements contain so-called insolvency-dependent termination clauses (insolvenzabhängige Lösungsklauseln) for such cases. However, whether a termination can in fact be successfully based on such a clause must be examined on a case-by-case basis. Here, we inform about the legal requirements regarding the effectiveness for such clauses.

In this post, we let you know the details and show you what to pay attention to with practical im-plementation.

Including an increase in funding volumes and faster payout. We’ve put the most important details together below.

The EU NIS-2 Directive is a significant step towards improving cyber security in Europe. By introducing stricter security requirements for numerous companies and sectors and promoting international cooperation, it aims to strengthen the EU's resilience to cyber threats.

Two changes to the German Foreign Tax Act (Außensteuergesetz – AStG) will affect the treatment of intercompany cross-border financing transactions for tax periods from 2024. This post summarizes the new rules.

Merging KI and cyber security by way of M&A is a strategic goal for companies want-ing to be successful in a digital landscape that is increasingly interlinked and under threat. In this overview of the market we present current transactions in these critical markets and examine drivers for deals.