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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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Christian Trost
Christian Trost
BDO Concunia GmbH Wirtschaftsprüfungsgesellschaft
Managing Director, Certified Tax Advisor, Tax & Legal
Public Companies & Administration
Contact
Email
+49 251 777460
+49 170 6318142
+49 251 77746740
Munster
vCard
Executive summary
Consulting focus/specialization
Head of the Municipal Tax Department
Tax Declaration and Tax Planning Consultancy specifically for the Public Sector
Tax Advisory for over 400 Municipalities and Special Public Institutions during the transition to the new Section 2b of the German VAT Act (UStG)
> 18 years of advisory experience in Public Administration and Municipal Holdings
Implementation of Tax Compliance Management Systems (TCMS)
Involvement in Education and Training Activities as well as serving as Conference Leader at various Tax Congresses throughout Germany
Sector focus
Public companies & administration
Foundations & non-profit-organisations
Further sector expertise
Public Sector
Engagement
Member of Wirtschaftsprüferkammer
Member of Steuerberaterkammer
Advisory Board "The New Treasurer"
Training and Continuing Education Activities
Publications
Author of the book "Value Added Tax in Public Administration," Haufe-Lexware
Contact
Email
+49 251 777460
+49 170 6318142
+49 251 77746740
Munster
vCard