https://www.wkgt.com/en/insights/2026/preservation-of-tax-loss-carryforwards-in-corporate-restructurings-german-tax-authorities-clarify-the-restructuring-exception/ Grant Thornton AG en 2026-06-01 Preservation of Tax Loss Carryforwards in Corporate Restructurings: German Tax Authorities Clarify the Restructuring Exception https://www.wkgt.com/en/insights/2026/trade-tax-add-back-of-water-use-charges/ Grant Thornton AG en 2026-06-01 Trade Tax Add-Back of Water Use Charges