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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 […]


The electronic signature under German employment law

Since the introduction of the German Electronic Signature Act, more than twenty years ago, an electronic signature has generally had the same status […]


Mini jobs – Adjustments to earnings thresholds

The earnings threshold for marginal part-time workers will, in future, be based on a weekly working time of ten hours at minimum wage conditions. The […]


(Special) termination rights of energy providers – Pre-conditions and contestation options

In view of the war in Ukraine and the tense situation on the energy markets, currently, some providers in the electricity and gas segments are […]


A pre-study internship that is an admission requirement is not subject to the Minimum Wage Act

These days, many internships have to be paid at the minimum wage, which is making it difficult for some employers to provide internships. In the […]


Threat of penalty payments – Even ‘dormant’ corporations have to file tax returns

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently confirmed that local tax offices can threaten to impose penalties in order to ensure that […]


Is the VAT group regime teetering on the edge?

In two ongoing preliminary ruling proceedings before the ECJ, which were initiated by the Federal Fiscal Court (Bundesfinanzhof, BFH), the opinions of […]


Income from capital assets – Split and incongruent appropriations of profits

The consequence of a recent Federal Fiscal Court (Bundesfinanzhof, BFH) ruling is that a temporally dis­proportionate and subsequently incongruent […]

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