Finanzamt Friedrichshain-Kreuzberg
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This company is tracked across risk categories, including those related to its sector (e.g., Public Finance, Taxation, and Monetary Policy), including supply chain integrity, ESG practices, labor disputes, and regulatory compliance.
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Recent Articles about Finanzamt Friedrichshain-Kreuzberg
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2025-06-16 (nwb-experten-blog.de)
Asset management partnership: shareholder loans are taxable (sometimes) irrelevant -
A partnership loan granted to a wealth management company cannot be recognized in the tax law insofar as the loan liability of the company is to be taxed by its partner under Section 39 (2) No. 2 AO. To this extent, the loan relationship does not lead to deductible advertising costs nor at the lender to be treated with income from capital assets, but is to be treated as a tax-neutral contribution-this is the tenor of the BFH judgment of 27.11.2024 (I R 19/21) The facts in a nutshell: A GmbH & Co KG then acquired a property and then earned. To finance the purchase price, your limited partner of the partnership granted an interest -bearing loan. He himself held 100 percent of the components. However, the tax office did not take into account the loan interest as advertising costs because the loan should not be recognized tax law. This is based on the case law of the BFH for
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