News Jahr: 2024

Private benefits granted by business partners to taxpayers

Trade law managing director – appointed (non-statutory) bodies

Set-off by the company against a shareholder’s claim

Reemployment commitment – Also binding with regard to non-compete clause

Interest rate adjustment as of September 18, 2024

Real estate transfer tax – construction costs as part of the assessment basis

Written form requirement for training cost reimbursement agreement – Signature of both parties

Shell purchase – Change in organizational structure despite retention of formal corporate officers

Scope of land covered by the primary residence exemption

Disclosure and truthfulness obligations apply to de facto managing directors