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German 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, HinSchG), which first came into force on […]

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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), which regulates corporate responsibility […]

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Maintaining two households – Costs for a parking space included in the accommodation costs?

If the place of residence and the place of work are far apart from each other it sometimes makes sense to rent a second home at the workplace […]

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Documentary evidence of arrival for intra-Community deliveries – Using the EMCS procedure

Under the German VAT Implementing Ordinance, a business owner can provide documentary evidence of the arrival of intra-Community deliveries for the […]

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Non-sequential invoice numbers could justify estimates of additional income

If the place of residence and the place of work are far Invoice numbers generally have to be assigned sequentially. As the Federal Fiscal Court […]

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Five-year period and three properties limit – Criteria for commercial trading in property

When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If there are several properties then the […]

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Introduction of a ‘plastic tax’ from 2024

Single-use plastic products that have been improperly disposed of constitute a notable source of environmental pollution. In order to reduce the […]

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Large-scale project planning – the construction of a logistics centre

When planning large-scale projects - such as the construction of a logistics centre -, besides structural engineering and logistical aspects etc., […]

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M&A in times of crisis – Current trends and challenges in respect of corporate transactions

A pandemic, war and inflation – over the past months, these crises and the resulting effects have severely stifled the previously booming M&A market. […]

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Implementation of ESG standards at DAX companies

The adoption of the Corporate Sustainability Reporting Directive (CSRD) and its specification in the European Sustainability Reporting Standards […]

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Shareholders’/Partners’ information and control rights

Minority shareholders/partners, in particular, and/or shareholders/partners not authorised to manage a company frequently have only a limited amount […]

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Netflix and Spotify – Price-adjustment clauses are ineffective

In their terms and conditions of use, streaming services such as Netflix and Spotify have granted themselves the right to adjust their prices from […]

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Government funding and tax breaks for electric vehicles from 2024 – an overview

In 2024, the German government will continue to make funds available for electromobility, although the level of the funding will be below that of […]

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EU Commission presents SME Relief Package

Small and medium-sized enterprises (SMEs) are a key driver of Europe’s green and digital transitions. For this reason, the EU Commission wants to […]

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Payroll tax deductions when staff are deployed across borders

In the global workplace, and against the backdrop of the current worldwide skills shortage, staff are increasingly being deployed across borders. When […]

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Taxation of free-float dividends

Dividend income or profit distributions that a corporation receives from its shareholding in another corporation are generally exempt from corporation […]

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Acquisition of the family home – Extent of inheritance tax concession under review

In accordance with the provision of Section 13(1) no. 4c sentence 1 of the Inheritance Tax Act (Erbschaft­steuergesetz, ErbStG), upon succeeding into […]

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Monetary policies of central banks as a key factor affecting business financing

High inflation rates are currently hampering economies overall throughout the world. In Germany, the inflation rate in November 2022 was 8.8%, which […]

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New requirements for the audit of IT systems in accordance with ISA DE 315

The requirements of a new auditing standard are creating challenges for auditors and therefore, indirectly, also for their clients. The ISA DE 315 […]

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Business intelligence solutions for enhanced business process monitoring

In the present digital era, businesses are generating vast amounts of data that provide valuable insights and can enable informed decision-making. […]

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