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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 Q3-2024
Global Automotive M&A transaction deal flow Q3-2024
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...
Annual Tax Act 2024 and Exemption of the Existence Minimum 2024
The German Federal Council passed both the Annual Tax Act 2024 and the Act on Tax Exemption of the Existence Minimum 2024 on November 22, 2024.
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Dorothee Steiner

Dorothee Steiner

Dorothee Steiner

German Public Auditor, Certified Tax Advisor, Partner, Audit & Assurance

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Email
+49 521 52084-408
Bielefeld
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Contact

Email
+49 521 52084-408
Bielefeld
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Authored Insights

"Plastics tax" in Germany

"Plastics tax" in Germany - the Single-Use Plastic Fund Act

Germany has followed suit. After countries such as Spain and the United Kingdom have already introduced a "plastic tax", the German legislature has also passed a "plastic tax" with the Single-Use Plastic Fund Act of May 11, 2023, or EWKFondsG (BGBl. I 2023, No. 124, dated May 15, 2023).

Packaging and Packaging Waste Regulation

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 proportion of recycled materials, promoting reusability, design requirements and waste management.

Novelle des Verpackungsgesetzes (VerpackG)

Amendment to the Packaging Act (VerpackG)

For all companies that place packaged goods on the market for the first time, extended statutory registration obligations will come into force from 1 July 2022 in accordance with the Packaging Act.

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