Latest news

During periods of low interest rates and inflation, property is a sought-after investment. For tax optimisation, the question to be considered is how […]

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 […]

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

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

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

Since 1.7.2019, under certain circumstances, operators of photovoltaic systems (PV systems) and combined heat and power plants (CHP plants) have […]

On 23.2.2022, Germany’s governing coalition intro­duced a ‘relief package’ in view of rising energy costs, inflation and the Russia­-Ukraine conflict. […]

A corporation tax rate of 25% will apply to all com­panies in France for 2022. This year’s cut thus con­cludes the gradual reduction in the […]

LIBOR and EONIA were abolished in the course of the reform of benchmark interest rates (IBOR reform). This has implications not just for the […]

Partnership agreements usually include provisions in the event of the death of a partner (succession clauses). In principle, these provisions have […]

The Federal Labour Court (Bundesarbeitsgericht, BAG) recently made a decision on the holiday entitle­ment after use has been made of short­time […]

If close relatives receive a high level of care during their lifetime then there is the possibility of giving gifts to the caregivers; these gifts […]

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently ruled on the connection between the deduction of donations against tax and gifts given to […]

After the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG), in its ruling of 10.4.2018, declared the previous valuation system for real […]

As a follow up to our previous report, in the next section, we discuss a further ruling by the Federal Fiscal Court (Bundesfinanzhof, BFH) of […]

The Federal Fiscal Court (BFH) recently had to decide whether or not a provision should be created for the cost of service, maintenance and storage of […]

When a new government gets to work, measures in the field of fundamentally established corporate law are not necessarily right at the top of the list […]

The new Telecommunications-Telemedia Data Protection Act (Telekommunikations-Telemedien-Datenschutz-Gesetz, TTDSG) has been in force since 1.12.2021. […]

The status determination procedure of the German Federal Pension Scheme (Deutsche Rentenversicherung Bund, DRV Bund), for determining whether […]

The legal form of the GmbH & Co. KG [limited partnership with a private limited company as a general partner] is very popular in Germany. In […]