{"id":46078,"date":"2023-10-12T13:09:04","date_gmt":"2023-10-12T11:09:04","guid":{"rendered":"https:\/\/gsk.de\/?page_id=46078"},"modified":"2024-12-30T15:28:10","modified_gmt":"2024-12-30T14:28:10","slug":"tax","status":"publish","type":"page","link":"https:\/\/gsk.de\/en\/sustainability\/tax\/","title":{"rendered":"Tax"},"content":{"rendered":"<div data-component=\"HeaderMedium\" data-props=\"{&quot;image&quot;:{&quot;id&quot;:10575,&quot;title&quot;:&quot;Header Steuerrecht&quot;,&quot;filename&quot;:&quot;Steuerrecht.jpg&quot;,&quot;url&quot;:&quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/Steuerrecht.jpg&quot;,&quot;link&quot;:&quot;https:\\\/\\\/gsk.de\\\/de\\\/gsk_slider\\\/kompetenz-vergabe-und-beihilferecht\\\/steuerrecht\\\/&quot;,&quot;alt&quot;:&quot;Feder mit Spiegelung Taschenrechner&quot;,&quot;author&quot;:&quot;32&quot;,&quot;description&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;name&quot;:&quot;steuerrecht&quot;,&quot;status&quot;:&quot;inherit&quot;,&quot;uploadedTo&quot;:10505,&quot;date&quot;:&quot;2019-11-28T14:52:10.000Z&quot;,&quot;modified&quot;:&quot;2023-05-19T11:54:07.000Z&quot;,&quot;menuOrder&quot;:0,&quot;mime&quot;:&quot;image\\\/jpeg&quot;,&quot;type&quot;:&quot;image&quot;,&quot;subtype&quot;:&quot;jpeg&quot;,&quot;icon&quot;:&quot;https:\\\/\\\/gsk.de\\\/wp-includes\\\/images\\\/media\\\/default.png&quot;,&quot;dateFormatted&quot;:&quot;28. November 2019&quot;,&quot;nonces&quot;:{&quot;update&quot;:&quot;a8293da7e1&quot;,&quot;delete&quot;:&quot;ed25a7a68c&quot;,&quot;edit&quot;:&quot;3607eccb17&quot;},&quot;editLink&quot;:&quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/post.php?post=10575&amp;action=edit&amp;lang=de&quot;,&quot;meta&quot;:false,&quot;authorName&quot;:&quot;GSK Sysop&quot;,&quot;authorLink&quot;:&quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/user-edit.php?user_id=32&quot;,&quot;uploadedToTitle&quot;:&quot;Kompetenz Vergabe-und Beihilferecht&quot;,&quot;uploadedToLink&quot;:&quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/post.php?post=10505&amp;action=edit&amp;lang=de&quot;,&quot;filesizeInBytes&quot;:55580,&quot;filesizeHumanReadable&quot;:&quot;54 kB&quot;,&quot;context&quot;:&quot;&quot;,&quot;height&quot;:500,&quot;width&quot;:558,&quot;orientation&quot;:&quot;landscape&quot;,&quot;sizes&quot;:{&quot;thumbnail&quot;:{&quot;height&quot;:150,&quot;width&quot;:150,&quot;url&quot;:&quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/Steuerrecht-150x150.jpg&quot;,&quot;orientation&quot;:&quot;landscape&quot;},&quot;medium&quot;:{&quot;height&quot;:269,&quot;width&quot;:300,&quot;url&quot;:&quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/Steuerrecht-300x269.jpg&quot;,&quot;orientation&quot;:&quot;landscape&quot;},&quot;full&quot;:{&quot;url&quot;:&quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/Steuerrecht.jpg&quot;,&quot;height&quot;:500,&quot;width&quot;:558,&quot;orientation&quot;:&quot;landscape&quot;}},&quot;compat&quot;:{&quot;item&quot;:&quot;&lt;input type=\\&quot;hidden\\&quot; name=\\&quot;attachments[10575][menu_order]\\&quot; value=\\&quot;0\\&quot; \\\/&gt;&lt;p class=\\&quot;media-types media-types-required-info\\&quot;&gt;&lt;span class=\\&quot;required-field-message\\&quot;&gt;Erforderliche Felder sind mit &lt;span class=\\&quot;required\\&quot;&gt;*&lt;\\\/span&gt; markiert&lt;\\\/span&gt;&lt;\\\/p&gt;&lt;table class=\\&quot;compat-attachment-fields\\&quot;&gt;\\t\\t&lt;tr class=&#039;compat-field-imagify&#039;&gt;\\t\\t\\t&lt;th scope=&#039;row&#039; class=&#039;label&#039;&gt;&lt;label for=&#039;attachments-10575-imagify&#039;&gt;&lt;span class=&#039;alignleft&#039;&gt;Imagify&lt;\\\/span&gt;&lt;br class=&#039;clear&#039; \\\/&gt;&lt;\\\/label&gt;&lt;\\\/th&gt;\\n\\t\\t\\t&lt;td class=&#039;field&#039;&gt;&lt;div class=\\&quot;imagify-data-actions-container\\&quot; data-id=\\&quot;10575\\&quot; data-context=\\&quot;wp\\&quot;&gt;\\n\\t&lt;ul class=\\&quot;imagify-datas-list\\&quot;&gt;&lt;li class=\\&quot;imagify-data-item\\&quot;&gt;&lt;span class=\\&quot;data\\&quot;&gt;Neue Dateigr\\u00f6\\u00dfe:&lt;\\\/span&gt; &lt;strong class=\\&quot;big\\&quot;&gt;8,35\\u00a0kB&lt;\\\/strong&gt;&lt;\\\/li&gt;&lt;li class=\\&quot;imagify-data-item\\&quot;&gt;&lt;span class=\\&quot;data\\&quot;&gt;Ersparnis gegen\\u00fcber Original:&lt;\\\/span&gt; &lt;strong&gt;&lt;span class=\\&quot;imagify-chart\\&quot;&gt;\\n\\t\\t\\t\\t\\t&lt;span class=\\&quot;imagify-chart-container\\&quot;&gt;\\n\\t\\t\\t\\t\\t\\t&lt;canvas class=\\&quot;imagify-consumption-chart imagify-consumption-chart-10575\\&quot; width=\\&quot;15\\&quot; height=\\&quot;15\\&quot;&gt;&lt;\\\/canvas&gt;\\n\\t\\t\\t\\t\\t\\t&lt;script type=\\&quot;text\\\/javascript\\&quot;&gt;jQuery( window ).trigger( \\&quot;canvasprinted.imagify\\&quot;, [ \\&quot;.imagify-consumption-chart-10575\\&quot; ] ); &lt;\\\/script&gt;\\n\\t\\t\\t\\t\\t&lt;\\\/span&gt;\\n\\t\\t\\t\\t&lt;\\\/span&gt;&lt;span class=\\&quot;imagify-chart-value\\&quot;&gt;84.62&lt;\\\/span&gt;%&lt;\\\/strong&gt;&lt;\\\/li&gt;&lt;\\\/ul&gt;&lt;p class=\\&quot;imagify-datas-more-action\\&quot;&gt;&lt;a href=\\&quot;#imagify-view-details-10575\\&quot; data-close=\\&quot;Details schlie\\u00dfen\\&quot; data-open=\\&quot;Details anzeigen\\&quot;&gt;&lt;span class=\\&quot;the-text\\&quot;&gt;Details anzeigen&lt;\\\/span&gt;&lt;span class=\\&quot;dashicons dashicons-arrow-down-alt2\\&quot;&gt;&lt;\\\/span&gt;&lt;\\\/a&gt;&lt;\\\/p&gt;&lt;ul id=\\&quot;imagify-view-details-10575\\&quot; class=\\&quot;imagify-datas-list imagify-datas-details\\&quot;&gt;&lt;li class=\\&quot;imagify-data-item\\&quot;&gt;&lt;span class=\\&quot;data\\&quot;&gt;Original-Dateigr\\u00f6\\u00dfe:&lt;\\\/span&gt; &lt;strong class=\\&quot;original\\&quot;&gt;54,28\\u00a0kB&lt;\\\/strong&gt;&lt;\\\/li&gt;&lt;li class=\\&quot;imagify-data-item\\&quot;&gt;&lt;span class=\\&quot;data\\&quot;&gt;Stufe:&lt;\\\/span&gt; &lt;strong&gt;Smart&lt;\\\/strong&gt;&lt;\\\/li&gt;&lt;li class=\\&quot;imagify-data-item\\&quot;&gt;&lt;span class=\\&quot;data\\&quot;&gt;WebP generiert:&lt;\\\/span&gt; &lt;strong class=\\&quot;big\\&quot;&gt;Ja&lt;\\\/strong&gt;&lt;\\\/li&gt;&lt;li class=\\&quot;imagify-data-item\\&quot;&gt;&lt;span class=\\&quot;data\\&quot;&gt;Vorschaubilder optimiert:&lt;\\\/span&gt; &lt;strong&gt;2&lt;\\\/strong&gt;&lt;\\\/li&gt;&lt;li class=\\&quot;imagify-data-item\\&quot;&gt;&lt;span class=\\&quot;data\\&quot;&gt;Einsparung insgesamt:&lt;\\\/span&gt; &lt;strong&gt;67.36%&lt;\\\/strong&gt;&lt;\\\/li&gt;&lt;\\\/ul&gt;&lt;div class=\\&quot;imagify-datas-actions-links\\&quot;&gt;&lt;a href=\\&quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/admin-post.php?action=imagify_manual_reoptimize&amp;#038;attachment_id=10575&amp;#038;optimization_level=0&amp;#038;context=wp&amp;#038;_wpnonce=c88e7f7efc\\&quot; class=\\&quot;button-imagify-manual-reoptimize\\&quot; data-processing-label=\\&quot;Optimierung l\\u00e4uft\\u00a0\\u2026\\&quot;&gt;\\n\\t&lt;span class=\\&quot;dashicons dashicons-admin-generic\\&quot;&gt;&lt;\\\/span&gt;\\n\\t&lt;span class=\\&quot;imagify-hide-if-small\\&quot;&gt;\\n\\t\\tRe-Optimize with &lt;\\\/span&gt;Verlustfrei&lt;span class=\\&quot;imagify-hide-if-small\\&quot;&gt; compression\\t&lt;\\\/span&gt;\\n&lt;\\\/a&gt;&lt;a href=\\&quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/admin-post.php?action=imagify_restore&amp;#038;attachment_id=10575&amp;#038;context=wp&amp;#038;_wpnonce=fbedde0811\\&quot; class=\\&quot;button-imagify-restore attachment-has-backup\\&quot; data-processing-label=\\&quot;Wiederherstellung&amp;nbsp;\\u2026\\&quot;&gt;\\n\\t&lt;span class=\\&quot;dashicons dashicons-image-rotate\\&quot;&gt;&lt;\\\/span&gt;\\n\\tOriginal wiederherstellen&lt;\\\/a&gt;&lt;input id=\\&quot;imagify-original-src\\&quot; type=\\&quot;hidden\\&quot; value=\\&quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/backup\\\/2019\\\/11\\\/Steuerrecht.jpg\\&quot;&gt;&lt;input id=\\&quot;imagify-original-size\\&quot; type=\\&quot;hidden\\&quot; value=\\&quot;54,28\\u00a0kB\\&quot;&gt;&lt;input id=\\&quot;imagify-full-src\\&quot; type=\\&quot;hidden\\&quot; value=\\&quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/Steuerrecht.jpg\\&quot;&gt;&lt;input id=\\&quot;imagify-full-width\\&quot; type=\\&quot;hidden\\&quot; value=\\&quot;558\\&quot;&gt;&lt;input id=\\&quot;imagify-full-height\\&quot; type=\\&quot;hidden\\&quot; value=\\&quot;500\\&quot;&gt;&lt;\\\/div&gt;&lt;!-- .imagify-datas-actions-links --&gt;&lt;\\\/div&gt;&lt;\\\/td&gt;\\n\\t\\t&lt;\\\/tr&gt;\\n&lt;\\\/table&gt;&quot;,&quot;meta&quot;:&quot;&quot;},&quot;acf_errors&quot;:false},&quot;title&quot;:&quot;&lt;mark style=\\&quot;background-color:rgba(0, 0, 0, 0)\\&quot; class=\\&quot;has-inline-color has-primary-color\\&quot;&gt;Sustainability in&lt;\\\/mark&gt; &lt;mark style=\\&quot;background-color:rgba(0, 0, 0, 0)\\&quot; class=\\&quot;has-inline-color has-primary-color\\&quot;&gt;Tax&lt;\\\/mark&gt;&quot;,&quot;list&quot;:&quot;&lt;li&gt;SPOTLIGHT&lt;\\\/li&gt;&lt;li&gt;SUSTAINABILITY&lt;\\\/li&gt;&lt;li&gt;TAX&lt;\\\/li&gt;&quot;,&quot;align&quot;:&quot;full&quot;,&quot;isEditor&quot;:false,&quot;text&quot;:&quot;&quot;,&quot;content&quot;:&quot;&quot;}\"><\/div>\n\n\n<div class=\"kb-row-layout-wrap kb-row-layout-id46078_911e94-1b alignnone kt-row-has-bg introcontainer wp-block-kadence-rowlayout\"><div class=\"kt-row-layout-overlay kt-row-overlay-gradient\"><\/div><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n\n<div class=\"wp-block-kadence-column kadence-column46078_ba0d50-1a\"><div class=\"kt-inside-inner-col\">\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Activities in connection with the installation of photovoltaic or solar panels or e-charging stations are generally classified as commercial activities. Corporate structures that are optimised in terms of income tax and VAT and draw on tax relief and benefits can promote the expansion of renewable energies. This presents new tax issues for many companies in the real estate, energy and power supply industries, as well as tax-privileged corporations or asset management companies.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Your challenges<\/h4>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div\n    data-component=\"FactBoxContainer\"\n    data-props=\"{\n    &quot;align&quot;: &quot;full&quot;,\n    &quot;title&quot;: &quot;&quot;\n}\"\n    data-prop-children=\"\n&lt;div data-component=&quot;FactBoxSmall&quot; data-props=&quot;{&amp;quot;title&amp;quot;:&amp;quot;1.&amp;quot;,&amp;quot;text&amp;quot;:&amp;quot;Clarifying whether producing electricity by means of combined heat and power units, solar panels, wind power or geothermal energy and supplying this to tenants or third parties is classified as commercial activity&amp;quot;,&amp;quot;align&amp;quot;:&amp;quot;full&amp;quot;,&amp;quot;background&amp;quot;:&amp;quot;#00829A&amp;quot;,&amp;quot;content&amp;quot;:&amp;quot;&amp;quot;}&quot;&gt;&lt;\/div&gt;\n\n\n&lt;div data-component=&quot;FactBoxSmall&quot; data-props=&quot;{&amp;quot;title&amp;quot;:&amp;quot;2.&amp;quot;,&amp;quot;background&amp;quot;:&amp;quot;#4DA8B8&amp;quot;,&amp;quot;text&amp;quot;:&amp;quot;Interest in structuring renewable energy projects (e.g. photovoltaic systems, e-charging stations, combined heat and power units, geothermal energy) in an optimal manner from an income tax and VAT perspective&amp;quot;,&amp;quot;align&amp;quot;:&amp;quot;full&amp;quot;,&amp;quot;content&amp;quot;:&amp;quot;&amp;quot;}&quot;&gt;&lt;\/div&gt;\n\n\n&lt;div data-component=&quot;FactBoxSmall&quot; data-props=&quot;{&amp;quot;title&amp;quot;:&amp;quot;3.&amp;quot;,&amp;quot;text&amp;quot;:&amp;quot;Clarifying whether providing and operating e-charging stations for tenants or third parties is classified as commercial activity&amp;quot;,&amp;quot;align&amp;quot;:&amp;quot;full&amp;quot;,&amp;quot;background&amp;quot;:&amp;quot;#00829A&amp;quot;,&amp;quot;content&amp;quot;:&amp;quot;&amp;quot;}&quot;&gt;&lt;\/div&gt;\n\n\n&lt;div data-component=&quot;FactBoxSmall&quot; data-props=&quot;{&amp;quot;title&amp;quot;:&amp;quot;4.&amp;quot;,&amp;quot;background&amp;quot;:&amp;quot;#4DA8B8&amp;quot;,&amp;quot;text&amp;quot;:&amp;quot;New opportunities to claim tax relief or benefits under electricity and energy tax law&amp;quot;,&amp;quot;align&amp;quot;:&amp;quot;full&amp;quot;,&amp;quot;content&amp;quot;:&amp;quot;&amp;quot;}&quot;&gt;&lt;\/div&gt;\n\n\n&lt;div data-component=&quot;FactBoxSmall&quot; data-props=&quot;{&amp;quot;title&amp;quot;:&amp;quot;5.&amp;quot;,&amp;quot;text&amp;quot;:&amp;quot;Interest in tax-optimised structuring of charitable or socially conscious projects&amp;quot;,&amp;quot;align&amp;quot;:&amp;quot;full&amp;quot;,&amp;quot;background&amp;quot;:&amp;quot;#00829A&amp;quot;,&amp;quot;content&amp;quot;:&amp;quot;&amp;quot;}&quot;&gt;&lt;\/div&gt;\n\n\n&lt;div data-component=&quot;FactBoxSmall&quot; data-props=&quot;{&amp;quot;title&amp;quot;:&amp;quot;6.&amp;quot;,&amp;quot;background&amp;quot;:&amp;quot;#4DA8B8&amp;quot;,&amp;quot;text&amp;quot;:&amp;quot;Increase in requirements for tax compliance and governance (e.g. stricter tax substance requirements under the planned EU Directive ATAD 3 or the requirements for reportable cross-border tax arrangements under EU Directive DAC 6)&amp;quot;,&amp;quot;align&amp;quot;:&amp;quot;full&amp;quot;,&amp;quot;content&amp;quot;:&amp;quot;&amp;quot;}&quot;&gt;&lt;\/div&gt;\n\n\"\n><\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Our solutions for you<\/h4>\n\n\n\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-secondary-color\">Developing tax-optimised fund structures to avoid becoming liable for trade tax and to preserve your status as a special investment fund<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-secondary-color\">Tax-optimised structuring of leasing activities and energy production (e.g. by becoming eligible for the extended trade tax reduction)<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-secondary-color\">Ongoing monitoring of current legislative processes with regard to tax opportunities in the case of new statutory relief for the use of renewable energies<\/mark><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-secondary-color\">Analysis of the options for claiming relief and benefits under electricity and energy tax law<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-secondary-color\">Support in claiming tax benefits from customs authorities<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-secondary-color\">Analysis of tax compliance and governance requirements (also with regard to electricity and energy tax law) and developing corresponding processes<\/mark><\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-secondary-color\">Supporting tax-privileged public-law corporations in structuring their charitable and social projects from a tax perspective<\/mark><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<div data-component=\"ContactSection\" data-props=\"{\n    &quot;post&quot;: [\n        814,\n        908,\n        909\n    ],\n    &quot;image&quot;: {\n        &quot;id&quot;: 41749,\n        &quot;title&quot;: &quot;gsk-stockmann-AP_Eckl-Petra&quot;,\n        &quot;filename&quot;: &quot;gsk-stockmann-AP_Eckl-Petra.png&quot;,\n        &quot;url&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/gsk-stockmann-AP_Eckl-Petra.png&quot;,\n        &quot;link&quot;: &quot;https:\\\/\\\/gsk.de\\\/en\\\/sustainability\\\/financial-services\\\/gsk-stockmann-ap_eckl-petra-2\\\/&quot;,\n        &quot;alt&quot;: &quot;Rechtsanw\\u00e4ltin und Steuerberaterin Dr. Petra Eckl&quot;,\n        &quot;author&quot;: &quot;42&quot;,\n        &quot;description&quot;: &quot;&quot;,\n        &quot;caption&quot;: &quot;&quot;,\n        &quot;name&quot;: &quot;gsk-stockmann-ap_eckl-petra-2&quot;,\n        &quot;status&quot;: &quot;inherit&quot;,\n        &quot;uploadedTo&quot;: 46085,\n        &quot;date&quot;: &quot;2023-07-28T15:03:58.000Z&quot;,\n        &quot;modified&quot;: &quot;2023-10-05T14:45:22.000Z&quot;,\n        &quot;menuOrder&quot;: 0,\n        &quot;mime&quot;: &quot;image\\\/png&quot;,\n        &quot;type&quot;: &quot;image&quot;,\n        &quot;subtype&quot;: &quot;png&quot;,\n        &quot;icon&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-includes\\\/images\\\/media\\\/default.svg&quot;,\n        &quot;dateFormatted&quot;: &quot;28. Juli 2023&quot;,\n        &quot;nonces&quot;: {\n            &quot;update&quot;: &quot;713adef2d5&quot;,\n            &quot;delete&quot;: &quot;2a5c2c5044&quot;,\n            &quot;edit&quot;: &quot;19e638d523&quot;\n        },\n        &quot;editLink&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/post.php?post=41749&amp;action=edit&amp;lang=en&quot;,\n        &quot;meta&quot;: false,\n        &quot;authorName&quot;: &quot;Lisa-Marie Gundler&quot;,\n        &quot;authorLink&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/profile.php&quot;,\n        &quot;uploadedToTitle&quot;: &quot;Financial Services&quot;,\n        &quot;uploadedToLink&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/post.php?post=46085&amp;action=edit&amp;lang=en&quot;,\n        &quot;filesizeInBytes&quot;: 384364,\n        &quot;filesizeHumanReadable&quot;: &quot;375 kB&quot;,\n        &quot;context&quot;: &quot;&quot;,\n        &quot;height&quot;: 1128,\n        &quot;width&quot;: 1048,\n        &quot;orientation&quot;: &quot;portrait&quot;,\n        &quot;sizes&quot;: {\n            &quot;thumbnail&quot;: {\n                &quot;height&quot;: 150,\n                &quot;width&quot;: 150,\n                &quot;url&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/gsk-stockmann-AP_Eckl-Petra-150x150.png&quot;,\n                &quot;orientation&quot;: &quot;landscape&quot;\n            },\n            &quot;medium&quot;: {\n                &quot;height&quot;: 300,\n                &quot;width&quot;: 279,\n                &quot;url&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/gsk-stockmann-AP_Eckl-Petra-279x300.png&quot;,\n                &quot;orientation&quot;: &quot;portrait&quot;\n            },\n            &quot;large&quot;: {\n                &quot;height&quot;: 1024,\n                &quot;width&quot;: 951,\n                &quot;url&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/gsk-stockmann-AP_Eckl-Petra-951x1024.png&quot;,\n                &quot;orientation&quot;: &quot;portrait&quot;\n            },\n            &quot;full&quot;: {\n                &quot;url&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/gsk-stockmann-AP_Eckl-Petra.png&quot;,\n                &quot;height&quot;: 1128,\n                &quot;width&quot;: 1048,\n                &quot;orientation&quot;: &quot;portrait&quot;\n            }\n        },\n        &quot;compat&quot;: {\n            &quot;item&quot;: &quot;&lt;input type=\\&quot;hidden\\&quot; name=\\&quot;attachments[41749][menu_order]\\&quot; value=\\&quot;0\\&quot; \\\/&gt;&lt;p class=\\&quot;media-types media-types-required-info\\&quot;&gt;&lt;span class=\\&quot;required-field-message\\&quot;&gt;Erforderliche Felder sind mit &lt;span class=\\&quot;required\\&quot;&gt;*&lt;\\\/span&gt; markiert.&lt;\\\/span&gt;&lt;\\\/p&gt;&lt;table class=\\&quot;compat-attachment-fields\\&quot;&gt;\\t\\t&lt;tr class=&#039;compat-field-imagify&#039;&gt;\\t\\t\\t&lt;th scope=&#039;row&#039; class=&#039;label&#039;&gt;&lt;label for=&#039;attachments-41749-imagify&#039;&gt;&lt;span class=&#039;alignleft&#039;&gt;Imagify&lt;\\\/span&gt;&lt;br class=&#039;clear&#039; \\\/&gt;&lt;\\\/label&gt;&lt;\\\/th&gt;\\n\\t\\t\\t&lt;td class=&#039;field&#039;&gt;&lt;div class=\\&quot;imagify-data-actions-container\\&quot; data-id=\\&quot;41749\\&quot; data-context=\\&quot;wp\\&quot;&gt;\\n\\t&lt;a href=\\&quot;https:\\\/\\\/gsk.de\\\/wp-admin\\\/admin-post.php?action=imagify_manual_optimize&amp;#038;attachment_id=41749&amp;#038;context=wp&amp;#038;_wpnonce=a3f48eb442\\&quot; class=\\&quot;button-primary button-imagify-optimize\\&quot; data-processing-label=\\&quot;Optimierung l\\u00e4uft\\u00a0\\u2026\\&quot;&gt;\\n\\tOptimieren&lt;\\\/a&gt;&lt;span class=\\&quot;attachment-has-backup hidden\\&quot;&gt;&lt;\\\/span&gt;&lt;\\\/div&gt;&lt;\\\/td&gt;\\n\\t\\t&lt;\\\/tr&gt;\\n&lt;\\\/table&gt;&quot;,\n            &quot;meta&quot;: &quot;&quot;\n        },\n        &quot;acf_errors&quot;: false\n    },\n    &quot;title&quot;: &quot;&lt;mark style=\\&quot;background-color:rgba(0, 0, 0, 0)\\&quot; class=\\&quot;has-inline-color has-primary-color\\&quot;&gt;Let us guide you on your&lt;br&gt;path to sustainability.&lt;\\\/mark&gt;&quot;,\n    &quot;text&quot;: &quot;&lt;br&gt;Have any questions?&lt;br&gt;Please get in touch with our key point of contact:&quot;,\n    &quot;imageDesc&quot;: &quot;Dr. Petra Eckl&quot;,\n    &quot;color&quot;: &quot;var(--light)&quot;,\n    &quot;align&quot;: &quot;full&quot;,\n    &quot;posttype&quot;: &quot;rechtsanwaelte&quot;,\n    &quot;isEditor&quot;: false,\n    &quot;postSecond&quot;: [],\n    &quot;content&quot;: &quot;&quot;,\n    &quot;contactBar&quot;: true\n}\"><\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div\n\tdata-component=\"RecentEventsBlock\"\n\tdata-props=\"{\n    &quot;title&quot;: &quot;Latest events&quot;,\n    &quot;tag&quot;: 0,\n    &quot;linkText&quot;: &quot;&lt;a href=\\&quot;https:\\\/\\\/gsk.de\\\/en\\\/events\\\/\\&quot;&gt;more events&lt;\\\/a&gt;&quot;,\n    &quot;align&quot;: &quot;wide&quot;,\n    &quot;postCount&quot;: 3,\n    &quot;isEditor&quot;: false,\n    &quot;link&quot;: {\n        &quot;url&quot;: &quot;&quot;,\n        &quot;linkTarget&quot;: &quot;&quot;,\n        &quot;rel&quot;: &quot;&quot;\n    },\n    &quot;styleCard&quot;: &quot;with_image&quot;,\n    &quot;initialData&quot;: []\n}\"\n\tdata-prop-children=\"\"\n><\/div>\n\n\n<div\n\tdata-component=\"RecentNewsBlock\"\n\tdata-props=\"{\n    &quot;title&quot;: &quot;Latest news&quot;,\n    &quot;linkText&quot;: &quot;&lt;a href=\\&quot;https:\\\/\\\/gsk.de\\\/en\\\/presse\\\/\\&quot;&gt;more news&lt;\\\/a&gt;&quot;,\n    &quot;tag&quot;: 908,\n    &quot;align&quot;: &quot;wide&quot;,\n    &quot;postCount&quot;: 3,\n    &quot;link&quot;: {\n        &quot;url&quot;: &quot;&quot;,\n        &quot;linkTarget&quot;: &quot;&quot;,\n        &quot;rel&quot;: &quot;&quot;\n    },\n    &quot;initialData&quot;: [\n        {\n            &quot;category&quot;: &quot;GSK Updates&quot;,\n            &quot;date&quot;: &quot;17.12.2025&quot;,\n            &quot;excerpt&quot;: &quot;The new EU Sustainability Omnibus introduces significant relief for companies: Compliance requirements for supply chains and sustainability reporting are noticeably reduced, especially for smaller businesses. But what exactly is changing\\u2014and where are the residual risks? Read on to discover all key updates and practical recommendations for your company.&quot;,\n            &quot;featured_img_src&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/EU-omnibus-1024x598.jpg&quot;,\n            &quot;id&quot;: 56943,\n            &quot;link&quot;: &quot;https:\\\/\\\/gsk.de\\\/en\\\/supply-chain-compliance\\\/&quot;,\n            &quot;title&quot;: &quot;Supply Chain Compliance: The EU sustainability bus sets off with lighter luggage&quot;\n        },\n        {\n            &quot;category&quot;: &quot;Law firm&quot;,\n            &quot;date&quot;: &quot;27.08.2025&quot;,\n            &quot;excerpt&quot;: &quot;GSK Stockmann has published its fourth sustainability report documenting its progress and initiatives in this area.&quot;,\n            &quot;featured_img_src&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/gsk-stockmann-nachhaltigleitsreport-2024.jpg&quot;,\n            &quot;id&quot;: 54670,\n            &quot;link&quot;: &quot;https:\\\/\\\/gsk.de\\\/en\\\/sustainability-report-2024-esg\\\/&quot;,\n            &quot;title&quot;: &quot;GSK Stockmann publishes Sustainability Report for 2024&quot;\n        },\n        {\n            &quot;category&quot;: &quot;Law firm&quot;,\n            &quot;date&quot;: &quot;18.06.2024&quot;,\n            &quot;excerpt&quot;: &quot;GSK Stockmann publishes third Sustainability Report for the 2023 financial year.&quot;,\n            &quot;featured_img_src&quot;: &quot;https:\\\/\\\/gsk.de\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/Nachhaltigkeit-2023-1500x900_EN-1024x598.jpg&quot;,\n            &quot;id&quot;: 51019,\n            &quot;link&quot;: &quot;https:\\\/\\\/gsk.de\\\/en\\\/gsk-stockmann-publishes-sustainability-report-2023\\\/&quot;,\n            &quot;title&quot;: &quot;GSK Stockmann publishes Sustainability Report 2023&quot;\n        }\n    ]\n}\"\n\tdata-prop-children=\"\"\n><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Activities in connection with the installation of photovoltaic or solar panels or e-charging stations are generally classified as commercial activities. Corporate structures that are optimised in terms of income tax and VAT and draw on tax relief and benefits can promote the expansion of renewable energies. This presents new tax&#8230;<\/p>\n","protected":false},"author":32,"featured_media":46080,"parent":45474,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"megatrends":[941,942,943,947,949,951,953],"class_list":["post-46078","page","type-page","status-publish","has-post-thumbnail","hentry","megatrends-asset-manager-nachhaltigkeit","megatrends-energy-suppliers","megatrends-investors","megatrends-companies","megatrends-real-estate","megatrends-esg-due-diligence-nachhaltigkeit","megatrends-photovoltaics"],"acf":{"standard_text":true,"custom_text":false,"white_header":false,"contact_bar":true,"gsk_tabs":false,"mobil_ausblenden":[],"show_smallprint":true,"featured_posts":[{"ID":35489,"post_author":"42","post_date":"2022-09-21 10:10:16","post_date_gmt":"2022-09-21 08:10:16","post_content":"<!-- wp:paragraph -->\n<p>* Partner: a partner within the meaning of the German Partnership Companies Act.<br>Local Partner: not a partner within the meaning of the German Partnership Companies Act.<\/p>\n<!-- \/wp:paragraph -->","post_title":"*Option1 Dt","post_excerpt":"","post_status":"publish","comment_status":"closed","ping_status":"closed","post_password":"","post_name":"option1","to_ping":"","pinged":"","post_modified":"2023-06-12 13:45:26","post_modified_gmt":"2023-06-12 11:45:26","post_content_filtered":"","post_parent":0,"guid":"https:\/\/www.gsk.de\/?post_type=kleingedrucktes&#038;p=35489","menu_order":0,"post_type":"kleingedrucktes","post_mime_type":"","comment_count":"0","filter":"raw"}],"newslettertitle":"","newsletter_subtitle":"","footertext":"","contact_bar_message":"Dear Ms, \r\n\r\nI am contacting you to request more information. Please get in touch to discuss my query.\r\n\r\nThank you in advance for your response.","contact_bar_lawyer":815},"_links":{"self":[{"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/pages\/46078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/comments?post=46078"}],"version-history":[{"count":5,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/pages\/46078\/revisions"}],"predecessor-version":[{"id":52288,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/pages\/46078\/revisions\/52288"}],"up":[{"embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/pages\/45474"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/media\/46080"}],"wp:attachment":[{"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/media?parent=46078"}],"wp:term":[{"taxonomy":"megatrends","embeddable":true,"href":"https:\/\/gsk.de\/en\/wp-json\/wp\/v2\/megatrends?post=46078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}