TABAK Insights · Analysis · Expert Articles

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What you should have read.

Practice-driven analysis of holding structures, tax matters, asset management and AI — written by our advisors, not by an SEO tool. For entrepreneurs, investors and family offices who want to understand the mechanics behind the headlines.

International

AWV-Meldepflicht: Schwellen, Fristen, Meldungen

50.000-€-Grenze, Z4-, Z5- und K3/K4-Meldungen, Bußgeldrisiken und die bußgeldfreie Selbstanzeige — der Praxisleitfaden für Unternehmen und Investoren.

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12 min readInternational
M&A

Buying a Company in Germany

Nachfolgemarkt, Asset Deal vs. Share Deal, Bewertung, Due Diligence und Steuerstruktur — der Leitfaden für Erwerber im Mittelstand.

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13 min readTax
Nachfolge

Unternehmensnachfolge: Die übersehene Anlageklasse

109.000 Übergaben pro Jahr, schrumpfende Käufergeneration: Warum der Nachfolgemarkt der zugänglichste Einstieg in unternehmerisches Vermögen ist.

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12 min readTax
Tax

Investitionsabzugsbetrag: 50 % vorziehen

§ 7g EStG: Steuern senken, bevor investiert wird — Mechanik, 40-%-Sonderabschreibung und die Kombination mit der degressiven AfA.

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11 min readTax
Förderung

Forschungszulage: Bis zu 4,2 Mio. pro Jahr

25–35 % Förderung auch ohne Gewinn: die Konditionen seit 2026, das BSFZ-Verfahren und die Dokumentation, die den Anspruch trägt.

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11 min readTax
Structures

Die vermögensverwaltende GmbH

15,825 % Thesaurierung, § 8b für Wertpapiere, erweiterte Kürzung für Immobilien — wann sich der Mantel rechnet und wann nicht.

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12 min readHoldings
Tax

§ 6b-Rücklage: steuerneutral umschichten

Veräußerungsgewinne aus Grundstücken in die nächste Investition mitnehmen — Fristen, 6-%-Zuschlag und die neue 2-Mio.-Grenze.

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11 min readReal Estate
Location

Investitionsbooster: 30 % AfA, 10 % KSt

Degressive AfA bis Ende 2027, Körperschaftsteuer-Fahrplan bis 2032, E-Auto-Sofortabschreibung — was Unternehmen jetzt entscheiden müssen.

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12 min readTax
Real Estate

Immobilien als Kapitalanlage 2026

Renditen sind zurück — die Struktur entscheidet: AfA-Regime, Rechtsformwahl, Share-Deal-Grunderwerbsteuer und der Stresstest der Finanzierung.

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13 min readReal Estate
Kapitalanlage

ELTIF 2.0: Infrastruktur als Anlageklasse

Mindestanlage abgeschafft, teilliquide Strukturen, InvStG-Besteuerung — und was das 500-Mrd.-Sondervermögen für Anleger bedeutet.

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12 min readInternational
Holdings

When Is a Holding Really Worth It?

At what annual profit does a holding company pay off? When does it become a tax trap? A quantified answer beyond the rules of thumb.

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14 min readHoldings
Holdings

§ 8b KStG: 95% tax-free — how it works

How does the 95% tax exemption on participation income really work? What is the 5% trap — and what are its consequences?

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11 min readTax
International

Holding structures for international investors

Saudi Arabia, the UAE, the US or Singapore — the German holding company as a hub for cross-border investments.

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13 min readInternational
Holdings

GmbH or AG? Choosing the right legal form

When does converting to an AG make sense? How do the two differ in tax treatment, liability and capital market access?

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10 min readStructures
Tax

Tax Audit 2026: What's really coming your way

Risk-based case selection, digital audits, AI-driven analytics — the 2026 tax audit is nothing like 2016. What is actually changing.

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12 min readTax
Tax

Inheritance & Gift Tax: 85% relief — legally

§§ 13a/13b ErbStG (German Inheritance Tax Act) offer substantial tax advantages — but only with meticulous preparation. The requirements in detail.

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15 min readTax
International

Understanding double taxation treaties

The key pitfalls and levers of Germany's double taxation treaty (DBA) landscape — and when the Parent-Subsidiary Directive applies on top.

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13 min readInternational
Real Estate

Extended trade tax reduction under § 9 Nr. 1 GewStG

When does the reduction apply — and when does it fail on de minimis grounds? How to halve the tax burden on your real estate GmbH.

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11 min readReal Estate
DATEV

Real-time management accounts: more than nice-to-have reporting

Those who see current figures every month decide differently — bank negotiations, investments, workforce planning. What modern management reporting must deliver.

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9 min readAccounting
DATEV

GoBD: The 2026 compliance checklist

What the German principles of proper bookkeeping (GoBD) actually require of businesses in 2026 — and where most engagements fall short.

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10 min readCompliance
IT & AI

AI in the Mittelstand: 5 productive use cases

Beyond ChatGPT demos: which AI projects actually deliver ROI in the German Mittelstand in 2026 — and which don't.

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12 min readAI
IT & AI

NIS2 compliance: A roadmap for 2026

The NIS2 Directive affects more companies than most realise. The key obligations and a realistic roadmap.

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11 min readCompliance
International

Transfer pricing: Documentation requirements

From what group size you need transfer pricing documentation — and what audit-proof documentation looks like.

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13 min readTax
International

Economic Substance (ATAD)

BEPS and ATAD have changed the playing field for international structures. What "genuine substance" means today.

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12 min readCompliance
Holdings

Shelf Companies: When Are They the Right Route?

Vorratsgesellschaften ("shelf companies") from €3,500 offer speed — but also carry risks. When they make sense, and when a new incorporation is the better choice.

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9 min readStructures
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