• Offices
  • News
  • Global Portal
  • deGerman
  • enEnglish
Contact
logo
Germany
  • Services
    Services
    Audit & Assurance
    Tax & Legal
    Advisory
    Business Services Outsourcing (BSO)
    Featured
    BDO Horizons Q3-2024
    BDO Horizons Q3-2024
    In this edition of Horizons, we go around the world providing analysis of deal activity and trends in our BDO regions.
    Sustainability is here to stay
    Sustainability is here to stay
    By introducing the Corporate Sustainability Reporting Directive (CSRD), the European Union has succeeded in advancing the topic of sustainability considerably:
    Future Finance Act
    Future Finance Act
    On November 17, 2023, the German Federal Parliament passed the “Act on the Financing of Investments to Secure the Future”
  • Industries
    Industries
    Automotive
    Energy Sector
    Financial Services Banking
    Financial Services Insurance
    Healthcare Management
    Trade & Consumer Goods
    Transport & Logistics
    Public Companies & Administration
    Real Estate
    Foundations & Non-profit Organisations
    Technology, Media & Telecommunications
    Featured
    Transfer of real estate for partial consideration
    Transfer of real estate for partial consideration
    No taxable gain arises from the transfer of real estate for partial consideration less than the historical acquisition cost.
    Automotive Sector Update Q3-2024
    Automotive Sector Update Q3-2024
    Global Automotive M&A transaction deal flow Q3-2024
    Swift Customer Security Programme v2024
    Swift Customer Security Programme v2024
    The Swift Customer Security Programme (CSP) initiative was launched by Swift in 2016 and aims to strengthen the security of the global financial community.
  • Insights
  • Topics
    Topics
    BDO LEAD
    Board Support
    Capital Markets
    Cloud Consulting
    Coronavirus
    DORA – Challenges & Solutions
    EEG
    Family Office Services
    Male/Female Ratio
    Crisis Management
    Country Desk
    Restructuring
    Featured
    Court Rules Taxation of Foreign Investment Funds Violates EU Law
    Court Rules Taxation of Foreign Investment Funds Violates EU Law
    The exclusion of foreign funds from the provisions of § 11 InvStG 2004 violates the free movement of capital and is contrary to EU law.
    BMF comments on pension payments with simultaneous managing director's salary
    BMF comments on pension payments with simultaneous managing director's salary
    In a BMF letter dated September 18, 2017, the tax authorities took the view that in the payment phase of a pension, the parallel payment of a managing director's salary and pension...
    Annual Tax Act 2024 and Exemption of the Existence Minimum 2024
    Annual Tax Act 2024 and Exemption of the Existence Minimum 2024
    The German Federal Council passed both the Annual Tax Act 2024 and the Act on Tax Exemption of the Existence Minimum 2024 on November 22, 2024.
  • About
    About
    Facts & Figures
    Responsibility & Diversity
    History
    BDO Germany Alliance
    Global Network
    Awards & certifications
    • BDO
    • Legal Notices

    Legal & Privacy

    • Imprint
    • Cookie setting
    • Data protection statement
    • Legal Notices
    • Engagement Terms & Conditions
    • BCRs

    Legal Notices

    BDO network:

    BDO AG Wirtschaftsprüfungsgesellschaft, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO member firms.

    Disclaimer:

    We have compiled the information on the website and in publications available on our website with due care. However, they are of a general nature and can naturally lose their currentness over time. Accordingly, the information contained on our website and in our publications does not replace individual professional advice, taking into account the specific circumstances of the individual case. Accordingly, BDO assumes no responsibility for decisions taken on the basis of the information, for the currentness of the information at the time it is made available, or for errors and/or omissions.

    References and links:

    The website of BDO AG Wirtschaftsprüfungsgesellschaft contains direct or indirect references to other websites (hyperlinks) which lie beyond the responsibility of BDO AG Wirtschaftsprüfungsgesellschaft. BDO AG Wirtschaftsprüfungsgesellschaft hereby expressly declares that at the time the links were set there was no evidence of illegal content on the websites concerned. BDO AG Wirtschaftsprüfungsgesellschaft has no influence on the future design of the linked sites, and therefore dissociates itself as a precaution from any content changes made after creating the links. Liability for illegal, incorrect or incomplete content and, in particular, for damage resulting from the content on such linked websites shall be borne solely by the party providing the site to which the link refers and not by the party simply making reference to the material published there by means of a link. BDO AG Wirtschaftsprüfungsgesellschaft assumes no liability in case of direct or indirect links.

    Google Analytics

    This website uses Google Analytics, a Web analysis service from Google Inc. (‘Google’). Google Analytics uses cookies, which are text files placed on your computer to help analyse how you use the website. The information generated by the cookies about your usage of this website (including your IP address, which, however, is anonymised using the _anonymizeIp() method, so you cannot be associated with a connection) is transferred to a Google server in the USA and stored there. Google uses this information to evaluate your use of the site in order to compile reports on website activities for the website operators and provide additional services associated with the use of the website and the Internet. In addition, Google may potentially transfer this information to third parties, if doing so is required by law or if the third parties in question process said data on Google’s behalf. Google may link your IP address to other Google data. You can prevent cookies from being installed by using a corresponding setting in your browser software; however, be advised that you may not be able to make full use all of this website’s functions in such case. By using this website, you consent to Google’s processing of the data collected on you in the aforementioned manner and for the aforementioned purpose. You can the refuse collection of data through Google Analytics with future effect by installing a deactivation add-on in your browser (http://tools.google.com/dlpage/gaoptout?hl=de).

    For more information on this subject, see http://tools.google.com/dlpage/gaoptout?hl=de or http://www.google.com/intl/de/analytics/privacyoverview.html (general information on Google Analytics and data protection). Please note that the code ‘gat._anonymizeIp();’ has been added for Google Analytics on this website to guarantee anonymised collection of IP addresses (IP masking).

    Content management system: Kentico

    • Contact
    • Offices
    • Imprint
    • Sitemap
    • Our Whistleblower system
    • Cookie settings
    • Data protection statement
    • Legal Information
    • Engagement Terms & Conditions
    • BCRS
    BDO AG Wirtschaftsprüfungsgesellschaft, a German company limited by shares, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms. ​ © 2025