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Annual Tax Act 2024
A draft bill from the government’s internal early coordination process, which has not yet been officially published, is now circulating regarding the Annual Tax Act 2024 announced for the spring.
Sustainability is here to stay
By introducing the Corporate Sustainability Reporting Directive (CSRD), the European Union has succeeded in advancing the topic of sustainability considerably:
Future Finance Act
On November 17, 2023, the German Federal Parliament passed the “Act on the Financing of Investments to Secure the Future”
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"Plastics tax" in Germany - the Single-Use Plastic Fund Act
Germany has followed suit. After countries such as Spain and the UK have already introduced a plastic tax, the German legislator has also passed a „plastic tax“ ...
Real estate transfer tax under scrutiny in Europe - Referral to the European Court of Justice (ECJ)
In 2009, Germany included a so-called group clause in the Real Estate Transfer Tax Act (GrEStG). However, the exemption for restructuring in group structures associated with this does not fully...
Gaps in the system
Many hospitals are not well equipped against cyber attacks: insufficient linkage, too few IT specialists, no 24/7 monitoring – which can end quite badly.
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Cyber security from an accounting perspective
Digital transformation is indisputably one of the major megatrends of our time. It offers immense benefits in both a private and a professional context - but can also harbor major risks for data...
Packaging and Packaging Waste Regulation
The Packaging and Packaging Waste Regulation (PPWR) is an EU regulation that focuses on the entire life cycle of packaging of all materials: (prevention of) placing on the market, increasing the...
The transformative power of the Internet of Things (IoT)
We live in a time of constant change. Technological progress has enabled us to secure and expand our prosperity as a society for decades.
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Taxes & Law 3_2022
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