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Right to a compulsory portion of a testator’s estate – 10-year time period in the case of gifting

There is sometimes a desire not to bequeath wealth that has been built up in accordance with the statutory succession rules. This can moreover be […]


Towing away illegally parked vehicles

If a car parking space renter does not actually use their space at all then a question that arises is whether or not a vehicle that has been illegally […]


New possible ways of avoiding insolvency proceedings

The German Federal government approved the Stabilisation and Restructuring Framework legislation (Gesetz über den Stabilisierungs- und […]


Minority shareholding managing directors – Social insurance payment obligation despite special rights

In recent years, case law related to the assessment of a managing director under social security law has steadily developed further. The Federal […]


Compensation for flight delays between third countries

If a flight is delayed then an airline from the EU has to pay compensation to its passengers if the delay exceeds a certain amount of time. The ECJ […]


Add-backs for rental charges for trade fair stand space for trade tax purposes

Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that rental charges for trade fair stand space that a company rents for exhibition […]


The Berlin-style will (Berliner Testament) – Dispositions by childless married couples

In a Berlin-style will (Berliner Testament) spouses mutually appoint each other as heirs and determine that the mutual estate will devolve upon a […]


Reporting in accordance with the German Foreign Trade and Payments Ordinance – A frequently unknown and underestimated pitfall that could result in fines

In Germany, everyone can make payments to foreigners or receive payments from abroad without any restrictions or official authorisation. Nevertheless, […]


An end to the free return of products in the food supply chain

The Agricultural Organisations and Supply Chains Act (Agrarorganisationen-und-Lieferketten-Gesetz, AgrarOLkG), which was enacted by German lawmakers, […]


Community of heirs – Which paths offer a way out?

According to German law, a community of heirs is automatically formed after someone dies and if there are several heirs who have been determined by […]


Lack of confidentiality in relation to an employer’s private e-mails could result in dismissal

The unauthorised reading, saving and forwarding of an employer’s private e-mails could result in the dismissal of the employee even if there are […]


Hidden defects – No warranty claims will arise after a house purchase in the event of insulation defects

Warranty rights are generally excluded in house purchase agreements. In the case of so-called hidden defects, which the vendor is aware of, other […]


Terminating a tenancy for own use

In many cases where tenancies are terminated for own use, the courts rule in favour of the tenants. However, if the landlady provides alternative […]


The new version of the Verification Act: Need for action for employers as of 1 August 2022

On 23 June 2022, the Federal Parliament passed the bill to implement the EU Directive on transparent and foreseeable working conditions in the […]


Interest on tax refunds and on tax arrears – Reduction in the interest rate to 1.8% per year

In a previous issue we already had a report on a ruling by the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) where interest on […]


The taxation of shareholdings when relocating to Germany from another EU country

It is generally known that when you are planning to relocate out of Germany you will need timely tax advice including a review and structuring […]


Is unexpired leave subject to the standard limitation period?

In recent years, the supreme court already clarified that statutory minimum leave may only expire at the end of the year if employers have complied […]


The consequences under German insurance law of an accident in a home office

Those who pursue professional activities within their own four walls should be aware that accidents in a home office will be covered by an employer’s […]


New provision in the German External Tax Relations Act for the purpose of implementing the DEMPE concept for intangible assets in the context of transfer pricing

In a previous issue we already provided information on changes in the area of transfer pricing rules that would result from the transposition of […]


Transposition of the Whistleblower Directive into German law

The EU Whistleblower Directive (“WBD”), which came into force on 17.12.2019 already, has not yet been transposed into national law in Germany (as is […]

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