We’re as big as you need us to be.

Your Moore Stephens partner can do more for you than you might expect from a local firm at first glance. Your partner has more than 30,000 well trained colleagues throughout the world contributing to his success. However, your partner’s greatest strength lies in his regional ties.

This is the advantage of our network: If you need advice from a specialist, we bring a specialist on board – no matter where in the world he or she might be located. We know each other and make personal recommendations to each other worldwide.

Partners and locations

We are on site. With member firms in 14 locations, where around 1,250 employees are active for you.


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16. October 2018

Summarised Tax Information

The summarised tax information for Germany is an abridged version of current tax and social security legislation, as at October 2018.


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04. October 2018

The upstream merger as a tax trap for a share swap

In accordance with § 21 of the German Act on the Transformation of Companies (UmwStG), the contribution of shares to a corporation can be tax-neutral under certain conditions in return for the granting of new shares in the absorbing company (share swap). However, if the contributed shares are sold within a lock-up period of 7 years, the share swap is retroactively subject to taxation (Contribution Gain II).


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29. August 2018

This issue of MO(O)RE News presents the latest developments in (international) tax law, accounting, labor law and business law.

We wish you pleasant reading.


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29. August 2018

Doing business in Germany

This guide is designed to give an insight into doing business in Germany.


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27. August 2018

New Requirement to Disclose Threats to the Company’s Existence in Accordance with IDW AS 270, as Amended?

In accordance with Auditing Standard (AS) 270 of the Institute of Public Auditors in Germany (IDW), companies of all sizes and legal forms whose existence is in jeopardy will be required to include disclosures in their Notes stating that their existence is in jeopardy and explaining what led to this situation and what their legal representatives intend to do about it. The standard will take effect starting in the 2019 audit season.


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Contact

MOORE STEPHENS Deutschland AG
Alliance Management
Sistenichstraße 3
40597 Düsseldorf
Germany

Dunja Krug
+49 211 261308-22
+49 211 261308-23
dunja.krug@moorestephens.de