Beine einer Frau und eines Mannes im Sand am Meer - symbolisch für Sylter Testament

Berlin Testament vs. Sylt Testament: Strategies for Tax-Free Wealth Transfer

When it comes to drawing up a will, married couples have various options to choose from that not only offer legal certainty but can also provide tax advantages. The well-known ‘Berlin Testament’ and the increasingly popular variant of the ‘Sylt Testament’ offer different approaches. In addition, the ‘property swing’ and the ‘Sylt model’ are two options for transferring real estate in a tax-optimised manner.

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Bedienung an der Registrierkasse - symbolisch für Betriebsprüfung in der Gastronomie

Cash management & tax audit 2025: companies should avoid these mistakes

Even in 2025, cash-intensive companies will still face growing challenges: new legal requirements, the advance of digitalisation and increased tax audits by the tax authorities make professional cash management essential.

Our practical experience from current tax audits shows that, particularly in cash-intensive industries such as the gastronomy and hotel industries,

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Blick in ein Großraumbüro, symbolisch für das Thema Zurück aus dem Homeoffice

From the home office back to the office: What employers should know

While working from home was initially an emergency solution during the coronavirus pandemic, it has now become established in many companies – instead of or alongside office work. However, more and more employers want to get their employees back from the home office to the office (‘return to office’).

But what does labour law have to say about this?

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Glasfassade Bürogebäude - symbolisch für Gruppenträgermeldung für große Unternehmen

Global minimum tax: obligation to report group parents by the end of February 2025

The introduction of the global minimum tax will result in new obligations for large corporate groups. A central component is the group holding report, which will be relevant for the first time for the 2024 financial year. This article highlights the most important aspects that companies in Germany will have to consider in the future.

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