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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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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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,…
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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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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…
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…
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…
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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 moreGerman Whistleblower Protection Act – Reporting channel is required where there are at least 50 employees
On 17.12.2023, the statutory provisions in the Whistleblower Protection Act (Hinweisgeberschutzgesetz,…
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Expansion of the scope of the German Act on Corporate Due Diligence Obligations in Supply Chains
The Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG),…
read moreShareholders’/Partners’ information and control rights
Minority shareholders/partners, in particular, and/or shareholders/partners not authorised to manage a company…
read moreNetflix and Spotify – Price-adjustment clauses are ineffective
In their terms and conditions of use, streaming services such as Netflix and Spotify have granted themselves…
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Environmental, social and governance (ESG) policies in the context of employment law
The inclusion of sustainability criteria is becoming increasingly important. Within the scope of a business…
read moreNew forms of working – ‘Remote Work’ and the ‘Workation’ (Part II: Important aspects of tax and social security law)
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A tenant’s entitlement to reimbursement under the German Carbon Dioxide Cost Allocation Act
The Carbon Dioxide Cost Allocation Act (Kohlendioxidkostenaufteilungsgesetz, CO²KostAufG) has introduced an…
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Major changes to international tax law as of 1.1.2024
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act…
read moreNew forms of working – ‘Remote Work’ and the ‘Workation’ (Part I)
Advances in technology have made it possible for employees in various professional fields to work remotely –…
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The modernisation of German partnership law – A need to review the GbR and other partnerships
The Act on the Modernisation of Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts,…
read moreIs living space illegally repurposed when it is used by holidaymakers?
When rental apartments are rented out via online portals there is a risk that the actual use of the living…
read moreGerman Whistleblower Protection Act has entered into force
The ‘Act for better protection of whistleblowers as well as for the transposition of the EU directive on the…
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Green Claims – EU criteria against greenwashing and misleading environmental claims
On 22.3.2023, the EU Commission presented a draft directive on common criteria against greenwashing and…
read moreTaxation in Germany of remuneration from abroad
If an employee residing in Germany works abroad then the question that arises is if and to what extent the…
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The decision to disclaim an inheritance should not be taken lightly
Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal…
read moreAttempted coercion – No right to ‘safely store’ an improperly parked e-scooter
Parisians recently voted to clear e-scooters from their city’s streets in the future. In Germany, by contrast,…
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