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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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Christian Richter
Christian Richter
Certified Tax Advisor, Partner
Transaction Tax
Contact
Email
+49 211 1371-159
Dusseldorf
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Executive summary
Practice areas
M&A Tax
International Tax
Reorganization Tax Law
Corporate Tax Law
Restructuring
Sector focus
Energy
Private Equity / Venture Capital
Automotive
Start-up
Publications
Co-author of a a commentary regarding sec. 9, 10 and 36 to 38 German Corporate Income Tax Act published by Stollfuß Medien
Author in professional tax literature (DStR, DB, IWB)
Contact
Email
+49 211 1371-159
Dusseldorf
vCard