Obligations of the seller to provide information when setting up a data room
How shortly before the notary appointment may the seller in an M&A transaction upload documents to the virtual data room without special notice?
How shortly before the notary appointment may the seller in an M&A transaction upload documents to the virtual data room without special notice?
The reporting obligations applicable to private individuals and companies under the Foreign Trade and Payments Ordinance are often unknown, although they frequently apply to foreign relations. Failure to report can result in fines.
On 12.9.2023, the EU Commission published three papers aimed at significantly reforming the system of direct taxation for companies operating across borders within the EU.
The midsized business-oriented dhpg and six of the branch offices belonging to the RSM network until the end of September have decided to merge their companies. This will create the largest auditing and consulting company for owner-managed midsized businesses in Germany.
We had already alerted you to the EU's plans to introduce mandatory electronic invoicing. Now the German Federal Ministry of Finance (Bundesministerium der Finanzen or BMF) has presented a draft law on this.
The real estate transfer tax law, which is plagued by a multitude of legal questions and uncertainties, is to be reformed. A discussion draft of the BMF offers cause for celebration through neutrality of legal form and simplification.
The German VAT Act provides special rules for the treatment of travel services. At the beginning of 2021, the German tax authorities had already taken the view that these special regulations do not apply to travel services provided by tour operators based outside the European Union (EU).
Since July 1, 2023, dhpg has been an independent member company of CLA Global Limited (CLA Global), a leading global organization comprised of independent accounting and advisory firms.
As of 1.1.2020, series transactions in the EU were harmonized as part of the quick fixes. While you, i.e. the practice, have now had to cope with the new regulation for more than three years, the Federal Ministry of Finance (BMF) has only now managed to take a position on this.
Autumn 2023 at the latest, dhpg will become a member of CLA Global. The international network aimes to become the number 1 network of independent auditing and consulting firms for owner-managed medium-sized enterprises. dhpg will represent the network in Germany.