In a recent decision, the Federal Court of Finance (BFH) specifies the criteria according to which, after the sale of a freelance practice, the resumption of the freelance activity within the previous local sphere of activity is not detrimental to the tax privileges of the capital gains realized on the sale.
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-06-30 07:20:002020-06-30 10:46:18THE TAX-PRIVILEGED SALE OF FREELANCE PRACTICES – BFH ON THE APPLICATION OF PREFERENTIAL RATES IN THE CASE OF (MARGINAL) CONTINUATION OF FREELANCE ACTIVITY
The legislator has substantially expanded and sharpened the scope of application of the review of foreign investments. Instead of an actual threat to the public safety or order, the likeliness to affect the public safety or order is now sufficient for a prohibition. In addition, an enforcement ban has now also been introduced for transactions regarding companies active in the critical technologies and branches listed in the catalogue of section 55 para. 1 sentence 2 German Foreign Trade and Payments Ordinance that has been further complemented by companies active in certain fields of the health sector.
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-06-30 07:10:002020-06-30 10:47:53THE AMENDMENT(S) OF THE LAW AND THE ORDINANCE ON FOREIGN TRADE AND PAYMENTS
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-06-29 08:56:042020-06-29 08:57:09honert under “Germany’s Best Lawyers 2020”
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-06-22 10:14:002020-06-23 10:47:58honert advises shareholders of VIPCO GmbH on the sale to Stadler Rail
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-06-18 10:59:202020-06-18 11:00:39honert advises Massenberg Group on the acquisition of Aéro Solutions SAS
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-05-27 12:08:402020-05-27 12:23:47honert advises Cherry Management in connection with the investment of US private equity company Argand Partners into Cherry Group
THE TAX-PRIVILEGED SALE OF FREELANCE PRACTICES – BFH ON THE APPLICATION OF PREFERENTIAL RATES IN THE CASE OF (MARGINAL) CONTINUATION OF FREELANCE ACTIVITY
/in 2020 Q2/by Ester HahnIn a recent decision, the Federal Court of Finance (BFH) specifies the criteria according to which, after the sale of a freelance practice, the resumption of the freelance activity within the previous local sphere of activity is not detrimental to the tax privileges of the capital gains realized on the sale.
THE AMENDMENT(S) OF THE LAW AND THE ORDINANCE ON FOREIGN TRADE AND PAYMENTS
/in 2020 Q2, 2020 Q2/by Ester HahnThe legislator has substantially expanded and sharpened the scope of application of the review of foreign investments. Instead of an actual threat to the public safety or order, the likeliness to affect the public safety or order is now sufficient for a prohibition. In addition, an enforcement ban has now also been introduced for transactions regarding companies active in the critical technologies and branches listed in the catalogue of section 55 para. 1 sentence 2 German Foreign Trade and Payments Ordinance that has been further complemented by companies active in certain fields of the health sector.
honert under “Germany’s Best Lawyers 2020”
/in Deal Announcements/by Ester Hahnhonert advises shareholders of VIPCO GmbH on the sale to Stadler Rail
/in Deal Announcements/by Ester Hahnhonert advises Massenberg Group on the acquisition of Aéro Solutions SAS
/in Deal Announcements/by Ester Hahnhonert advises Cherry Management in connection with the investment of US private equity company Argand Partners into Cherry Group
/in Deal Announcements/by Ester Hahn