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.
GoBD obligations, reconstruction, reporting duties and § 146 AO: what German management must initiate after PHP2Shell, even when IT sits with the parent.
Read Article →Emergency update, forensics, new shop, group IT: what the German GmbH can deduct, what gets capitalised and when § 13b UStG applies.
Read Article →What the PHP vulnerability means for foreign retailers: invoices, fake VAT statements, the One-Stop-Shop, evidencing sales and reporting data breaches.
Read Article →Declining-balance depreciation until the end of 2027, corporation tax falling to 10 per cent by 2032, the research allowance – and the honest counter-arguments on energy, bureaucracy and demographics.
Read Article →One point of contact, partner firms in more than 20 countries: how the collaboration works, how double taxation is avoided and why sanctions and KYC screening are part of it.
Read Article →GDPR standard contractual clauses, PIPL and the CAC relaxations of 2024: which data may go where, and how group IT sets up email, ERP and cloud.
Read Article →Monthly reporting, DATEV data flows and chart-of-accounts mapping to the group: how headquarters understands its German company and what § 146 AO permits for data exports.
Read Article →Thresholds, notification duties and deadlines under the AWG and AWV – and what the draft Investment Screening Act would change for foreign buyers.
Read Article →Distributions to the parent company: 26.375 per cent withholding tax, exemption and refund via the BZSt, substance test and alternatives.
Read Article →Since July 2026, signing is what counts: 90 per cent thresholds, changes at the foreign parent company, notification deadline and transparency register for buyers.
Read Article →Notary, share capital, bank account, commercial register and transparency register: the steps to a German GmbH, who handles them and where time gets lost.
Read Article →Sales GmbH, permanent establishment or direct sales: which model fits, how transfer pricing works and what customs duties and import VAT mean.
Read Article →Self-administration, protective shield proceedings, StaRUG, asset deal: how foreign investors take over distressed German companies – and why the timing of closing determines liability.
Read Article →€50,000 threshold, Z4, Z5 and K3/K4 reports, penalty risks and penalty-free voluntary disclosure — the practical guide for companies and investors.
Read Article →Succession market, asset deal vs. share deal, valuation, due diligence and tax structure — the guide for buyers of Mittelstand companies.
Read Article →109,000 handovers a year, a shrinking generation of buyers: why the succession market is the most accessible entry point into business ownership.
Read Article →§ 7g EStG: cut taxes before you invest — the mechanics, the 40% special depreciation and how it combines with declining-balance depreciation.
Read Article →25–35% funding even without profits: the terms since 2026, the BSFZ procedure and the documentation that supports the claim.
Read Article →15.825% on retained profits, § 8b for securities, extended trade tax deduction for real estate — when the wrapper pays off and when it doesn't.
Read Article →Carry gains from the sale of land into your next investment — deadlines, the 6% surcharge and the new €2m cap.
Read Article →Declining-balance depreciation until the end of 2027, a corporation tax roadmap to 2032, immediate write-off for electric vehicles — what businesses need to decide now.
Read Article →Yields are back — structure is what decides: depreciation regime, choice of legal form, real estate transfer tax on share deals and stress-testing the financing.
Read Article →Minimum investment abolished, semi-liquid structures, InvStG taxation — and what the €500bn special fund means for investors.
Read Article →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.
Read Article →How does the 95% tax exemption on participation income really work? What is the 5% trap — and what are its consequences?
Read Article →Saudi Arabia, the UAE, the US or Singapore — the German holding company as a hub for cross-border investments.
Read Article →When does converting to an AG make sense? How do the two differ in tax treatment, liability and capital market access?
Read Article →Risk-based case selection, digital audits, AI-driven analytics — the 2026 tax audit is nothing like 2016. What is actually changing.
Read Article →§§ 13a/13b ErbStG (German Inheritance Tax Act) offer substantial tax advantages — but only with meticulous preparation. The requirements in detail.
Read Article →The key pitfalls and levers of Germany's double taxation treaty (DBA) landscape — and when the Parent-Subsidiary Directive applies on top.
Read Article →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.
Read Article →Those who see current figures every month decide differently — bank negotiations, investments, workforce planning. What modern management reporting must deliver.
Read Article →What the German principles of proper bookkeeping (GoBD) actually require of businesses in 2026 — and where most engagements fall short.
Read Article →Beyond ChatGPT demos: which AI projects actually deliver ROI in the German Mittelstand in 2026 — and which don't.
Read Article →The NIS2 Directive affects more companies than most realise. The key obligations and a realistic roadmap.
Read Article →From what group size you need transfer pricing documentation — and what audit-proof documentation looks like.
Read Article →BEPS and ATAD have changed the playing field for international structures. What "genuine substance" means today.
Read Article →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.
Read Article →If an article raises specific questions for you — pick up the phone or write to us. We are happy to explore the topics in depth in a no-obligation initial consultation.
