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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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Jonas Kögler
Jonas Kögler
Aktuar (DAV), Director, Financial Services Insurance
Financial Services Insurance
Contact
Email
+49 511 33802156
+4915167267807
Hanover
vCard
Executive summary
Specialization:
Auditing technical provisions in annual and consolidated financial statements (German GAAP, Solvency II and IFRS)
Performing and supporting internal audits in the actuarial area
Developing customised actuarial models and asset-liability management
Developing and pricing of insurance products
Automation and digitalization of processes
Valuation of insurance companies
Project-related audit of portfolio migration (IDW PS 850)
Contact
Email
+49 511 33802156
+4915167267807
Hanover
vCard