Client letter December 2025
Our client letter is sent out monthly via our newsletter and contains upcoming tax dates as well as all kinds of tax tips and news. For our interested readers, we offer this information as a free download here.
Topics in December 2025 include:
- For all taxpayers: Payments into the maintenance reserve
- For real estate companies: No extended reduction in real estate ownership if the entire real estate is sold
- For land-owning partnerships: New shareholders in the event of an indirect change in the shareholder structure
- For shareholders of »savings can GmbHs«: Partial deduction ban for administrative costs
- For entrepreneurs: On changing the method of profit determination
- For donees: Treatment of buildings under construction for gift tax purposes
- For GmbH shareholders: waiver of claims against debtor warrant
- For GmbH shareholders: Derivation of the share value from sales between unrelated third parties
- For joint stock companies: Consideration of a holding discount
