Corona pandemic: tax pitfalls for corporations

Mobile working in a home office is playing an increasingly important role in the modern working world and has been further intensified by the COVID 19 pandemic. In particular, the relocation of activities of managing directors to the home office leads to complex tax issues, e.g. whether the place of management of a corporation also […]

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Cross-border civil proceedings after Brexit

In order to avert a disorderly Brexit, the United Kingdom and the European Union agreed at the last moment on a trade and cooperation agreement that came into force on 1 January 2021. This agreement regulates numerous sub-areas of future legal and economic relations with the United Kingdom. However, international civil procedure law has been […]

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EGC: Not possible for the hissing sound from a beverage can to be registered as a trademark

The hissing sound that can be heard when opening a beverage can, followed by a pause and a fizzing sound, cannot be registered as a sound mark. That was the verdict of the General Court (EGC) – a constituent court of the Court of Justice of the European Union – in a ruling from July […]

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BFH: Capital gains attributable to home office remain tax-exempt

The capital gains generated from the sale of an owner-occupied property that are attributable to a home office are tax-exempt. That was the verdict of the Bundesfinanzhof (BFH), Germany’s Federal Fiscal Court (case ref.: IX R 27/19). We at the commercial law firm MTR Rechtsanwälte can report that in instances where a property which was […]

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IR Global Member Spotlight – A family affair: Wolfgang Hohl runs a highly successful financial services firm with a little help from his family

Wolfgang Hohl has been working in the field of auditing, tax consulting, legal advice, insolvency services and business advisory services with Franz Reißner Treuhandgesellschaft mbH for the past 35 years. Wolfgang Hohl started his career at Franz Reißner Treuhandgesellschat mbH in 1977. A few years later, he completed his exams to become a Tax Consultant […]

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BGH: Protection of regional indications of source as collective marks

Regional indications of source for food items can, according to a ruling of the Bundesgerichtshof (BGH) – Germany’s Federal Supreme Court – be protected under trademark law even if they do not conform to the EU criteria for geographical indications. In a ruling from July 29, 2021, the Bundesgerichtshof held that regional indications of source […]

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FG Münster: Amendment to tax assessment notice due to incorrectly attributed additional estimates

A tax assessment notice can be amended on account of estimates of additional income being attributed to the wrong tax assessment period. That was the verdict of the Finanzgericht (FG) Münster – the Fiscal Court of Münster – in a ruling from September 14, 2021 (ref.: 2 K 1155/19 G, F). If a tax audit […]

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FG Münster: Loss of estate tax exemption in connection with sale of family home

A family home is no longer exempt from estate tax if the heir sells the house within ten years, even if the decision to move out was informed by the advice of a doctor. We at the commercial law firm MTR Rechtsanwälte note that a family home can be inherited tax-free if certain conditions are […]

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FG Münster: Loss of estate tax exemption in connection with sale of family home

A family home is no longer exempt from estate tax if the heir sells the house within ten years, even if the decision to move out was informed by the advice of a doctor. We at the commercial law firm MTR Rechtsanwälte note that a family home can be inherited tax-free if certain conditions are […]

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