Information letter

Demolition or dismantling of the building and acquisition of a plot of land free of charge

Company pension plan improved promotion

Unpaid use of car by spouse as remuneration for marginal employment

VAT allocation of mixed-use items to the business, minimum use still to be applied.

Property tax waiver due to reduction in income

Favorable treatment of the use of “public transport” also for cabs

Sale of business, acquisition of inventory and lease of the property

Deduction of debt interest in the case of excess withdrawals, application by tax authorities

Wages and salaries: discount from third party

Shareholder contribution as financing aid for GmbH