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Current changes to the BMF Circular on the Re-organisation Tax Act 2025
Tax groups for income tax purposes Current changes to the BMF Circular on the Re-organisation Tax Act 2025
The tax group for income tax purposes is an essential tool for tax planning. It allows companies to offset profits against losses within a group of companies and thereby make use of tax advantages. The new BMF Circular on the Reorganisation Tax Act of 2 January 2025 brings numerous changes and amendments. They particularly concern changes in the law and current Federal Fiscal Court (Bundesfinanzhof) case law. This Circular replaces the 2011 version and provides more legal certainty in many cases – but not in every area. The new rules on the contribution solution, retrospective financial integration and allocation of tax group income and profits from transfers are particularly relevant to practice.
Sabine Najdecki
Sabine Najdecki
| 5 min read | 29 Jan 2025
Third-party discharging payments in insolvency proceedings
VAT and insolvency proceedings Third-party discharging payments in insolvency proceedings
Learn about the Federal Fiscal Court's landmark decision on third-party payments in insolvency proceedings, focusing on VAT debts under the German Insolvency Code. Key insights for businesses navigating insolvency challenges.
Katharina Lehner
Katharina Lehner
| 5 min read | 23 Jan 2025
Spain’s steps towards e-invoicing
E-invoicing in the EU Spain’s steps towards e-invoicing
Spain is stepping up its efforts to digitise business transactions by implementing mandatory e-invoicing for companies and professionals. As part of our ongoing series “E-invoicing in the EU”, in this article we focus on the latest developments in Spain, highlighting the key aspects of Spain’s e-invoicing system, its scope and practical insights from Grant Thornton Spain.
Lars Korte
José Antonio Justicia
| 5 min read | 14 Jan 2025
Current news on the tax exemption of aesthetic treatments
VAT Current news on the tax exemption of aesthetic treatments
In a recently published judgment, the Federal Fiscal Court (Bundesfinanzhof) gave its opinion on the tax exemption of medical treatments like hair transplants. These kinds of treatments may be tax-exempt, but it depends on whether they can be assessed as a medical condition. The judgment raises questions concerning where to draw the line and in which cases the principles of the judgment may apply beyond the case.
Peter Binger
Peter Binger
| 3 min read | 14 Jan 2025
The impact of the 2025 election on tax
Corporate taxation and plans for legislation in 2025 The impact of the 2025 election on tax
The break-up of the “traffic light” coalition and the Bundestag elections that were brought forward to 23 February 2025 are having a considerable impact on tax reforms and plans for legislation. The lack of a majority makes concluding key legislative plans more difficult.
Torben Schlitt
Torben Schlitt
| 4 min read | 14 Jan 2025
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Press releases

07 Aug 2024

Grant Thornton advises the shareholders of Landefeld Druckluft und Hydraulik on the sale of a minority interest to Viessmann

The shareholders of Landefeld Druckluft und Hydraulik GmbH (“Landefeld”) and Landefeld Beteiligungsgesellschaft mbH, one of the leading suppliers of pneumatic, hydraulic and industrial supplies in the European market, sold their minority interest in these companies to Viessmann Generations Group GmbH & Co. KG (“Viessmann”).

02 Aug 2024

Grant Thornton advises Main Capital Partners on the acquisition of software provider mps public solutions

Main Capital Partners, a leading software investor in Northwest Europe and North America, recently announced the acquisition of one of Germany's leading software providers for public administration and social services, mps public solutions GmbH ("mps"). As a strategic partner, Main Capital will support mps in its next phase of growth through both organic and inorganic initiatives.

02 Aug 2024

Grant Thornton advises Main Capital Partners on the acquisition of software provider mps public solutions

Main Capital Partners, a leading software investor in Northwest Europe and North America, recently announced the acquisition of one of Germany's leading software providers for public administration and social services, mps public solutions GmbH ("mps"). As a strategic partner, Main Capital will support mps in its next phase of growth through both organic and inorganic initiatives.

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