Rechtsanwalt (Lawywer) and Tax Advisor
Simon Bauer has been working as a lawyer and tax advisor in our Hamburg office since 2026. He advises clients on M&A transactions, corporate and tax restructuring, tax planning, corporate tax law (income and sales tax law), and international tax law.
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Legal Insights
2. June 2026
The Federal Fiscal Court once again addresses the requirements for the actual implementation of a profit transfer agreement
In its ruling of November 2, 2022 (I R 37/19), the Federal Fiscal Court (BFH) had already addressed the requirements for the actual implementation of a profit transfer agreement under Section 14(1), sentence 1, no. 3, sentence 1 of the Corporation Tax Act (KStG). In that decision, it clarified that the actual implementation of the...
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Tax Law
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