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Many employers try to create motivation and retention incentives for employees via attractive remuneration packages that go beyond traditional salary […]

The General Data Protection Regulation (GDPR) specifies, among other things, how video surveillance has to be run. In particular, it stipulates for […]

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently considered the criteria for creating a deferred income item for period-related services.

During the COVID-19 pandemic, many professionals with small homes realised that as a result of working from home they suddenly had a need for […]

When an item that forms part of private assets is sold and the claim for payment of the purchase price is deferred for the long term – i.e. longer […]

Federal Fiscal Court (Bundesfinanzhof, BFH) rulings on transfer pricing issues are rare and, therefore, generally deserve special attention. In a […]

The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]

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

On 17.12.2023, the statutory provisions in the Whistleblower Protection Act (Hinweisgeberschutzgesetz, HinSchG), which first came into force on […]

The Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG), which regulates corporate responsibility […]

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 […]

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

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 […]

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 […]

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

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

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

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

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

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