Tax deadlines are binding for businesses. If they are missed, this can result in late payment penalties, late filing penalties or even the tax office making an assessment. Those who are aware of the legal consequences are better able to assess financial risks and address organisational weaknesses at an early stage.
Continue ReadingMonth: March 2026
Tax deadlines for 2026: Dates companies need to know
Tax deadlines in 2026 affect almost every company – from tax returns and annual financial statements to ongoing sales and payroll reports. Those who miss deadlines risk surcharges, estimates and liability issues. A structured overview is therefore essential to avoid financial and legal risks.
Continue ReadingInheritance law & blended families: how stepchildren inherit
From an inheritance law perspective, blended families are often complex. This is particularly true when it comes to the relationship between stepparents and stepchildren, because stepchildren are not considered in the statutory order of inheritance.
This article explains the current legal situation and explores possible solutions for individual family circumstances.
Real Estate Transfer Tax from 2027? Plan Family Structures Now
As of January 1, 2027, the real estate transfer tax (RETT) treatment of property transfers within family partnerships may change fundamentally. The reason is the temporary transitional rule introduced in connection with the MoPeG (Modernization of Partnership Law). If this rule expires as scheduled, many structures that are currently tax-exempt could become subject to real estate transfer tax.
Continue ReadingSimulated Cash Register Inspection – Audit Readiness for Restaurants
In cash-intensive businesses, unannounced cash register inspections have become a very real audit risk. Yet many restaurant owners only address the issue once the tax auditor is already standing in the dining room. Those who understand the procedures, requirements, and typical weak points can turn a potential threat into a manageable process.
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