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Based on the expertise of KPMG Germany's Country Practice Korea, the newsletter regularly provides the latest news on developments and regulations relating to audit, tax, advisory and legal issues. The newsletter is issued in Korean and English.

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Current Issue:

KPMG in Germany - Newsletter for Korean Companies - July 2023 - Preview

Current topics of the issue:

  • Inbound structures - exemption from German withholding tax - substantive criteria and electronic application
  • German Transparency Register: Reporting obligation for foreign companies with existing properties in Germany
  • Act to modernize tax procedure law, in particular to speed up tax audits 

KPMG in Germany - Newsletter for Korean Companies - ESG Reporting in EU - July 2023 - Preview

Current topics of the issue:

  • CSRD Overview: General information, companies with an obligation to apply, dual materiality, requirements, assurance, exemptions.
  • EU Taxonomy
  • Status quo: Our observations
  • Flash News: June 2023 Update: Publication of draft delegated regulation on ESRS.

KPMG in Germany - Newsletter for Korean Companies - Whistleblower Protection Act - July 2023 - Preview

Current topics of the issue:

  • Overview: Obligation to introduce an internal reporting system
  • Future prospects and recommendations