The highest administritative court has recently decided that retroactive contribution to newly registered entities that prior to the date of the contribution had legally not existed are (still) acceptable.
FALCON’s „TAX-NEWS” is prepared with due care, is intended to provide general guidance and therefore only provides a quick overview of recent changes in tax legislation. For this reason it does not aim for completeness and preciseness. Specifically, it cannot replace the personal tax advice that is required for each individual matter. Therefore, please understand that we assume no liability whatsoever for the contents of the TAX-NEWS.