BINDING EFFECT OF CONSULTATION AGREEMENTS – FURTHER DEVELOPMENT OF INTERNATIONAL TAX LAW BY German Federal Tax Court (BFH)

The German Federal Tax Court (BFH) has in a recently published ruling dated 30.09.2020 – I R 37/17 further developed its case law in relation to the the binding effect of so-called consultation agreements between two jurisdictions. In the case at hand, the parties disputed the number of non-return days within the meaning of the … Continued

Germany’s best tax advisors 2021

In a recent study published by Handelsblatt Hofmann Klafsky & Fertig was ranked for the fourth time since its establishment in 2015 among Germany’s top tax advisors. In the area of international taxation Hofmann Klafsky & Fertig is ranked among the best tax practices in Germany. In the study participated more than 4,200 German tax … Continued

German Extraterritorial IP Taxation

The German Federal Ministry of Finance (BMF) confirmed twice within the last few weeks that an IP arrangement between foreign entities shall in accordance with sec. 49 (1) no. 2 lit. f) GITA trigger a limited tax liability of the creditor in Germany, provided that subject to the arrangement the IP is (also) registered in … Continued

New namepartner – we are now Hofmann Klafsky & Fertig

We are pleased to announce that we welcomed certified tax advisor Katja Klafsky as our new partner as of 1 January 2020. Ms. Klafsky is an expert in the areas of corporate tax law and digitalization. The partnership now bears the new name Hofmann Klafsky & Fertig Partnerschaft aus Steuerberatern mbB. We look forward to … Continued

Hofmann & Fertig advises global Chinese company in the field of Tax Due Diligence

Hofmann & Fertig advised a global Chinese HealthCare Technologies Company listed on the Shenzhen Stock Exchange on the tax due diligence of its German subsidiaries with a cross-practice project team. In addition to tax law, our transaction team also included attorneys from our partner law firms covering corporate, real estate, environmental and labor law.

New certified tax advisor on board!

We compliment our colleague Katja Klafsky on passing her exam and being appointed by the Chamber of Tax Advisors Hesse as Certified German Tax Advisor. Katja Klafsky mainly advises companies in the area of tax controlling and the digitization of financial accounting and annual financial statements. With her expertise, she ideally complements our competences in … Continued

German real estate tax exemption for group reorganizations pursuant to sec. 6a RETTA is not considered as unlawful state aid by Court of Justice of the European Union.

Decision of CJEU as of 19 December 2018 (C-374/17) safeguards executed and planned group reoarganizations pursuant to which the RETT exemption in accordance with sec. 6a RETTA was or shall be applied. On this Basis sec. 6a RETTA shall generally be applicable for past and future reorganisations. Our complete statement on this decision is printed … Continued