Tax treatment of company events
Staff and management can get together for the annual company outing, the Christmas party or also an…
read moreTransfer 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…
read moreSustainability 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…
read moreArtificial 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…
read moreDraft 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…
read moreSustainability 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,…
read moreThe 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…
read morePrivate 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…
read moreSale 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…
read moreSustainability 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…
read moreLiability 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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No VAT on students’ cake sales
From 2025, Germany’s public sector will also be generally subject to VAT. This will affect, among others,…
read moreConsumer 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…
read moreChanges 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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Real estate tax – Subsequent determination of assessed value and updating the value
Real estate owners had until 31.1.2023 to submit a real estate tax return as at the date of the main…
read moreTax-neutral transfers between affiliated partnerships
Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the…
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Dismissal on the grounds of time fraud is possible even after unlawful data evaluation
The General Data Protection Regulation (GDPR) specifies, among other things, how video surveillance has to be…
read moreMoving house for a better home office – Relocation costs could be tax deductible
During the COVID-19 pandemic, many professionals with small homes realised that as a result of working from…
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