International
XLNC
Global professional excellence
As an independent member of XLNC, a global alliance of international accounting, consulting and law firms, our firm is able to deliver the best possible advice on a global scale. Through XLNC we have access to experts around the world who are able to give advice on local regulations, compliance and go-to-market strategies. XLNC’s broad international presence opens up a gateway to the global marketplace for both us and our clients. Through our XLNC membership we have access to high quality firms in nearly every major financial and commercial centre worldwide. This remarkable facility applies whether you are looking for business opportunities beyond national boundaries, or need international support in addition to services in your home market. We are here to help and support your success wherever your business takes you. For more information, visit XLNC (www.xlnc.org) online.
About XLNC
Disclaimer
XLNC is a global Alliance of independent professional firms. XLNC, a company incorporated in accordance with the laws of Switzerland, operates solely as an administrative resource of the Alliance and therefore provides no legal, audit or other professional services of any type to third parties. Such services are provided solely by XLNC member firms in their respective geographic areas. XLNC and its member firms are legally distinct and separate entities. These entities are not and shall not be construed to be in the relationship of a parent firm, subsidiary, partner, joint venture, agent or a network. No member firm of XLNC has any authority (actual, apparent, implied or otherwise) to obligate or bind XLNC or any other XLNC member firm in any manner whatsoever, equally, nor does XLNC have any such authority to obligate or bind any member firm. All XLNC members are independent firms, as such they all render their services entirely on their own account (including benefit and risk), without any involvement of XLNC and/or other XLNC member firms.
News
Rückwirkende Anwendung der Steuerbefreiung für ab dem 01.03.2020 gewährte Corona-Sonderzahlungen
Das Niedersächsische Finanzgericht hatte sich bei seiner Entscheidung erstmals mit der Frage der Anwendbarkeit und Auslegung der mit dem Corona-Steuerhilfegesetz vom 19.06.2020 eingeführten Befreiungsvorschrift des § 3 Nr. 11a EStG auseinanderzusetzen (Az. 9 K 196/22).
mehrBFH zur Erfordernis eines Änderungsantrags zur Vermeidung widerstreitender Steuerfestsetzung bei Org...
Der BFH hat zur finanziellen Eingliederung einer Personengesellschaft als Organgesellschaft in den umsatzsteuerlichen Organkreis, wenn bei der Personengesellschaft nicht alle Gesellschafter der Klägerin finanziell in das Unternehmen des Organträgers eingegliedert sind, Stellung genommen (Az. V R 5/23).
mehrBFH: Nur punktuelle Änderungsmöglichkeit nach § 50d Abs. 8 Satz 2 EStG
Der BFH hatte zu entscheiden, ob § 50d Abs. 8 Satz 2 EStG eine eigenständige Korrekturnorm ist, die eine Änderung auch dann gestattet, wenn die Beteiligten im Veranlagungsverfahren zu Unrecht davon ausgegangen sind, dass Einkünfte abkommensrechtlich in Deutschland besteuert werden dürfen (Az. VI R 34/21).
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