
New conversion tax resolution published
The reorganisation tax decree (UmwStE) dated 11 November 2011 was replaced in a letter dated 2 January 2025. The Federal Ministry of Finance (BMF) has commented on some points of the reorganisation tax law and included further BFH case law in…

TLI Steuerberater honoured as “Best Employer 2025” in the trade journal (Handelsblatt)
We are delighted to have been recognised as one of the ‘Best Employers 2025’ in the latest trade journal (Handelsblatt) ranking. Being recognised as one of the best employers 2025 in the tax consultancy industry is a tribute to our company…

Conducting a legal comparison
In our global working environment, we encounter a wide variety of corporate forms. In order to clarify the question of whether a company is a partnership or a corporation from the perspective of German tax law, a so-called legal comparison must…

TLI Steuerberater honoured as Germany’s Top tax advisors 2024
The business magazine FOCUS MONEY has intensively analysed the competence of tax advisors. We were able to stand out in terms of competence and specialisation and assert ourselves among more than 10,000 participating tax experts. The…

Introduction of the e-invoice on 1 January 2025
With the Federal Council's approval of the Growth Opportunities Act on 22 March 2024, the issuing of electronic invoices, or e-invoices for short, will also become mandatory in the B2B sector in Germany. From 2025, every entrepreneur will be…

Tax sanctions for business relations with Russia
The Tax Haven Defence Act continues to gain importance in practice. Originally coming into force at the beginning of 2022, the Tax Haven Defence Act initially received less attention in day-to-day advisory practice. With the inclusion of Russia…

Risk of a business split when using the home office to one’s own GmbH
Combining the registered office of the newly founded or already existing company and its management at the private residential address of the shareholder-managing director? This is not a good idea from a tax perspective. Because in this case,…

Double taxation treaty between Germany and the United States of America (DBA-USA)
The double taxation treaty between Germany and the United States of America (DBA-USA) is not only one of the most complicated double taxation treaties that Germany has concluded with other countries to date, but also allows double taxation…

TLI Steuerberater honoured as “Best Employer 2024” in the trade journal (Handelsblatt)
We are pleased that we were honoured “Best Employers – Working Conditions for Tax Consultants 2024” in the current trade journal (Handelsblatt) ranking. This award as one of the best employers of 2024 in the tax consulting industry (category…