With the Directive on Cross-Border Conversions, Mergers and Divisions, which entered into force on 1 January 2020, cross-border demergers for the purpose of forming a new entity and the cross-border conversion of the legal form have been introduced for European corporations on the basis of a
After the passage of about one year, the final communication by the Federal Ministry of Finance (BMF) on income tax treatment of cryptocurrencies, a draft version of which was put out in June 2021, has now been issued. Contrary to expectations, significant changes were made to the
Last year, the German Constitutional Court ruled that the interest rate of 6% per year from 2014 was unconstitutional and called on the legislature to create a new regulation for the interest period from January 1, 2019. The Federal Ministry of Finance has now presented a draft bill.
The French and the Austrian data protection authorities declared the use of Google Analytics on company websites to be illegal and demanded that companies concerned stop using the tool.
dhpg appointed Michael Huth, lawyer and specialist lawyer for labour law, as a new partner. He is in charge of the specialist management of individual and collective labour law and advises dhpg clients on all employment law issues relating to the secondment and posting of employees abroad.
As of 1.1.2020, the regulations in the EU on deliveries via warehouses have been standardized and simplified. The Federal Ministry of Finance (Bundesministerium der Finanzen - BMF) has now commented on this.
After more than ten years as CEO at Nexia, Kevin Arnold has taken a well-deserved retirement and handed over his position to Tim Wilson.
Nexia International was named Network of the Year at the Digital Accountancy Awards 2021. In addition, Kevin Arnold, until recently CEO of the network, received a Lifetime Achievement Award.
The determination of appropriate transfer prices for intra-group financing transactions is a dispute-prone tax challenge for multinational companies. The German Federal Fiscal Court has established clear principles for the calculation of interest that are aligned with the OECD guidelines.
As no structured data was previously available for most reporting entities in the German transparency register due to various exemptions, the register had to become a full register. This means that, with immediate effect, all reporting parties must report all data on their beneficial owners.