16 Nov 2021 • 

Additional Taxation in Practice


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Nov 2021
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Due to the international tax competition, additional taxation is gaining in relevance in practice. If facts remain undetected, there is a risk of tax .. Read more attacks or criminal tax allegations at the latest during the tax audit. It remains inevitable for tax departments and consultants of internationally operating companies to critically examine the regulations of the AStG. But the regulations are complex, with contentious elements, exceptions and reverse exceptions. In addition, there are the most recent changes to the AStG reform and the highest court rulings from the BFH and the ECJ. Regulations are rejected or declared incompatible with the fundamental freedoms of European law - a playground for auditors and tax investigators, but also for defense advice. Our experts will show you which changes the AStG reform will bring and which pitfalls you must urgently be aware of in order to avoid unexpected tax consequences on the German side.

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