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View all AlliancesHelping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.
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Learn moreWhat is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.
Learn moreSome courts have held in favor of taxpayers arguing their transactions did not result in transfers of functions.
The tax treatment of transactions involving a transfer of functions (ToF) is explicitly regulated under German law, and when a ToF is found to occur, taxpayers generally face a significant tax assessment. However, some courts have held in favor of taxpayers arguing that their transactions did not result in ToFs.
Read a January 2025 report prepared by the KPMG member firm in Germany
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