In its ruling dated September 28, 2022 (VIII R 20/20), the Federal Fiscal Court (BFH) decided, contrary to the previous opinion of the tax authorities, that a resolution on an incongruent distribution of a limited liability...more
The German legislator is currently introducing a large number of tax law changes in various draft bills. This article provides an overview of the most important planned changes. The draft Annual Tax Act 2024 (JStG 2024)...more
As part of the legislative process, the Federal Council (Bundesrat) convened the Mediation Committee at the end of November 2023.
For this reason, some regulations that were initially provided for in the Growth Opportunities...more