Das Bundesministerium der Finanzen hat am 05. Oktober 2022 ein Schreiben erlassen, nach dem die Finanzämter die ihnen gesetzlich zur Verfügung stehenden Handlungsspielräume im Interesse der erheblich von den gestiegenen...more
Most company groups rely on shareholder and / or intragroup loans in order to manage the liquidity requirements within the group and easily transfer cash from one entity to another as and when needed. While discussions about...more
The Federal Ministry of Finance has issued today to the tax authorities of the German federal states a letter in which it deals with possible actions in order to tackle undue hardships which have already been and will be...more