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Dr. Michael Best

POELLATH

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carried interest, profit allocation

BFH confirms tax treatment of carried interest as profit allocation

18 July 2024

Wächtler decision, exit tax

German exit tax when moving to Switzerland – The new “Wächtler” decision of the BFH

17 January 2024

Corporate Tax, Tax Treatment, Tax Rates, Partnerships, Taxation

Corporate Tax 2023 – What you should know about German law

30 May 2023

Corporate Tax Germany, income tax

Corporate Tax 2022 – Current legal situation in Germany

8 July 2022

tax-neutral return of capital

Return of capital – Circular by the German Federal Ministry of Finance sets out requirements for tax neutrality

3 May 2022

corporate tax 2021

Corporate Tax 2021 – Current developments in German law

7 May 2021

In Germany, there are a lot of regulations concerning Corporate Tax.

Corporate Tax 2020 – Recent developments in Germany

31 March 2020

tax neutral repayment

Tax neutral repayment of contributed equity by non-EU-corporations

13 September 2019

German Companies are liable to Corporate Tax Law.

Corporate Tax in Germany

12 August 2019

Corporate Tax 2018 – Insight Germany

22 November 2017

RETT liability for Share Deals – violation of EU Law?

German Real Estate Transfer Tax and Share Deals

5 August 2016

Gewinnverteilungsabrede, Carried Interest

BFH bestätigt steuerliche Anerkennung des Carried Interest als Gewinnverteilungsabrede

18. July 2024

Wächtler-Urteil, Wegzugssteuer, Wegzug, Wegzügler, BFH, Steuerstundung, Stundung

Wegzugssteuer bei Umzug in die Schweiz – Das neue „Wächtler“-Urteil des BFH

17. January 2024

Steuerneutrale Einlagenrückgewähr, Nennkapital, Drittstaaten-Kapitalgesellschaften

Einlagenrückgewähr – BMF-Schreiben legt Voraussetzungen für Steuerneutralität fest

29. April 2022

Drittstaatengesellschaften

BFH bestätigt mögliche steuerfreie Einlagenrückgewähr durch Drittstaatengesellschaften

13. September 2019

Finanzverwaltung

Best of MUPET 2018 – Mögliche Konflikte mit der Finanzverwaltung

1. July 2019

Kooperation oder Konfrontation – Das Verhältnis zwischen Finanzverwaltung und Steuerpflichtigen

18. September 2018

Impulsreferat: Private Equity und Familienunternehmen

19. March 2018

Diskussion: Private Equity und Familienunternehmen

19. March 2018

Transaktionsgestaltung – Gefahren für Fondsinvestoren

18. June 2015

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