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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:
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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.
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Global Automotive M&A transaction deal flow Q3-2024
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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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Matthias Holzer
Matthias Holzer
Certified Tax Advisor, Partner, Tax & Legal
Tax Incentives for R&D
Contact
Email
+49 211 1371-303
Dusseldorf
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Executive summary
Consulting focus/specialization
Tax Advisory and Compliance
Sector focus
Trade & consumer goods
Technology, Media & Telecommunications
Contact
Email
+49 211 1371-303
Dusseldorf
vCard
Authored Insights
Updates
Tax incentives for R&D - promotion of research and development
1 October 2021
With an annual funding amount of up to EUR 2,500,000 or EUR 3,500,000 for small and medium-sized companies, the tax incentives for R&D are an interesting instrument for financially optimizing own or commissioned research and development projects and reducing the tax burden.
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