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BDO Horizons Q3-2024
In this edition of Horizons, we go around the world providing analysis of deal activity and trends in our BDO regions.
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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Transfer of real estate for partial consideration
No taxable gain arises from the transfer of real estate for partial consideration less than the historical acquisition cost.
Automotive Sector Update Q2-2024
Global Automotive M&A transaction deal flow Q2-2024
Swift Customer Security Programme v2024
The Swift Customer Security Programme (CSP) initiative was launched by Swift in 2016 and aims to strengthen the security of the global financial community.
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Court Rules Taxation of Foreign Investment Funds Violates EU Law
The exclusion of foreign funds from the provisions of § 11 InvStG 2004 violates the free movement of capital and is contrary to EU law.
BMF comments on pension payments with simultaneous managing director's salary
In a BMF letter dated September 18, 2017, the tax authorities took the view that in the payment phase of a pension, the parallel payment of a managing director's salary and pension...
German Federal Fiscal Court considers suspension interest of 0.5 % per month to be unconstitutional
In principle, appeals and lawsuits do not have a suspensive effect in tax law.
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News
2018
2018
BDO experts join high-profile research group on German investment law
January 8, 2019
BDO advises WKS Druckholding GmbH on the acquisition of inline Rollenoffset Ploch & Strube OHG and Strube Druck und Medien OHG
December 13, 2018
BDO advises Fondium B.V. & Co. KG on the acquisition of German iron casting plants of GF Casting Solutions
December 11, 2018
BDO advises Allianz on the acquisition of a 20% stake in the Ocean Financial Centre Singapore for €345 million
December 5, 2018
BDO advises Clariant and Novartis on the sale of industrial parks
November 21, 2018
BDO advises family shareholders of SÄLZER GmbH on the sale of majority share to Schüco International KG
August 1, 2018
BDO advises shareholders of Arthur Friedrichs Kältemittel GmbH in sale to A-Gas
May 28, 2018
BDO advises Zhejiang Tieliu Clutch Co., Ltd. on the conclusion of an agreement for the acquisition of Geiger Fertigungstechnologie GmbH
May 24, 2018
BDO advises Felix Capital on Series A round in Highsnobiety
February 9, 2018
BDO advises the London-based Foresight Group on investment in leading ad tech business Nano Interactive
February 8, 2018