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...

We continue to expand our practice in the areas of estate planning and business succession, as well as foundation and tax law, with the addition of Dr Georg Tolksdorf as a partner, and Vanessa Siemer as an associate. Both are joining from ADVANT Beiten to FGvW’s Hamburg office. Dr Tolksdorf provides comprehensive advice to private...

FGvW has advised PICOM Holding GmbH on corporate and tax law matters in connection with its acquisition of a 24.9 percent stake in HSM Handball Sport Management und Marketing GmbH, the operating company of Handball Sport Verein Hamburg, a well-known professional handball club from Germany. PICOM Holding GmbH is an asset management company owned by...