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    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”
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    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.
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    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.
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    Engagement Terms & Conditions

    BDO AG Wirtschaftspürfungsgesellschaft and all other auditing Firms of the Group

    General Engagement Terms for Wirtschaftsprüferinnen, Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (German Public Auditors and Public Audit Firms) as of January 1, 2024

    Special Terms and Conditions of BDO AG Wirtschaftsprüfungsgesellschaft and all other audit firms of the Group dated as of January 1, 2024

    General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften (German Public Auditors and Public Audit Firms) as of January 1, 2017

    Special Engagement Terms of BDO AG Wirtschaftsprüfungsgesellschaft and all other audit firms of the Group as of March 1, 2021


    BDO Restructureing GmbH

    General Contract Terms and Conditions as of March 1, 2021

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    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