Tax treatment of company events

Staff and management can get together for the annual company outing, the Christmas party or also an…

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Transfer pricing rules for financing transactions

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Working abroad - Tax equalisation and tax protection in the new ‘183-day circular’

During a period of working abroad, employers and employees normally conclude tax equalisation agreements. The…

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Sustainability reporting - A step-by-step guide

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Accounting treatment of the purchase of receivables at below their nominal value in the case of restructuring

If a partner has purchased a receivable against the company at below its nominal value and subsequently waives…

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Artificial intelligence in M&A transactions - Impacts on the due diligence process

Artificial intelligence (AI) is also increasingly being used in corporate transactions. In the following…

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Damage caused by pruning on a neighbouring property can lead to compensation

In disputes between neighbours illegal pruning of plants is punishable by heavy fines. The amount of…

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E-invoicing will be mandatory from 1.1.2025 – Urgent action is required by all companies

Ever since the promulgation of the German Growth Opportunities Act on 27.3.2024 it has been clear that…

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Draft bill for the 2024 Annual Tax Act

While it was only recently, in March 2024, that the German Growth Opportunities Act was passed, now already,…

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The relocation of production abroad - What are the tax implications that need to be considered?

The relocation of production abroad is no longer a possible scenario solely for large corporate groups. Rising…

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Sustainability reporting - A step-by-step guide

The first two parts of our series of articles on sustainability reporting provided a comprehensive overview of…

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The shareholders’ meeting - It is imperative that the heirs are invited

When a shareholder dies many legal issues often arise. This applies to the holding of shareholders’ meetings,…

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The Bundesrat has approved the German Digital Act - E-prescription & E-patient record

In the course of the digitalisation of the healthcare system, an electronic prescription service (in German:…

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Request for information - A violation of the GDPR would not already constitute a basis for claiming compensation

Thanks to the General Data Protection Regulation (GDPR), employees have the right to seek information from…

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Too high a VAT amount stated on invoices to final consumers – The new regulations

Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to…

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Private real estate sales in the context of succession cases and own-use

Recently, a number of new court rulings with respect to private sales transactions involving real estate were…

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Company rescue via a bridge loan and/or a reorganisation loan

The distinction between a bridge loan and a reorganisation loan plays a fundamental role in business…

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Sustainability reporting - A step-by-step guide

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Sale of partnership interests – Earn-out payments only have to be taxed when they are received

When stakes in a partnership are sold, besides a fixed purchase price, the contracting parties sometimes also…

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Travel regulations – Poolside sun loungers that are constantly reserved could constitute defective performance

Recently, the Hanover District Court had to rule on the consequences of a dispute at a hotel pool. The subject…

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German Growth Opportunities Act ‘lite’ - What has remained?

In the following section we provide an overview of the amendments made to the Growth Opportunities Act within…

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Sustainability reporting - A step-by-step guide

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and…

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AI in the workplace - The risks call for guidelines and operational instructions

The chatbot ChatGPT was launched by OpenAI, a US American company, in November 2022. Since then, such…

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‘No Russia clause’ – Western sanctions and the need for action by companies

On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13…

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Liability of executive bodies - Limits via the allocation of responsibilities

The liability of the executive bodies of corporations is a matter that routinely keeps the courts busy. Where…

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Online Banking - Bank statements should be regularly backed up

These days, bank transactions are being performed more and more frequently via smartphones or PCs. Admittedly,…

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No VAT on students’ cake sales

From 2025, Germany’s public sector will also be generally subject to VAT. This will affect, among others,…

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Consumer protection - Button for online cancellation must be easily recognisable

Even though it is understandable that companies usually want to hold on to their customers for as long as…

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Protection against the loss of tax revenues caused by cross-border arrangements

The different tax treatment of a situation in two disparate states can lead to the creation of structures that…

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Changes related to electricity tax relief from 2024

Through the 2024 German Budget Financing Act, which came into force on 1.1.2024, lawmakers approved changes…

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