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

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 […]

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

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

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

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

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

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

Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that a taxable private capital gain is generated when, in the context of the […]

On 30.8.2023, the Federal Cabinet approved a government draft of the Growth Opportunities Act (Wachs­tumschancengesetz) and thus moved it a step […]

The tax deductibility of the costs and blanket allowances, respectively, for a workroom at home and a home office is to some extent unclear. The […]

The inclusion of sustainability criteria is becoming increasingly important. Within the scope of a business strategy, a company’s business practices […]

In the last article we defined the concepts behind the new forms of working and discussed the relevant aspects of employment law and data protection […]

The Carbon Dioxide Cost Allocation Act (Kohlendioxidkostenaufteilungsgesetz, CO²KostAufG) has introduced an entitlement for tenants to reimbursements […]

Under Section 3 no. 34 of the German Income Tax Act, employers are able to provide an attractive benefit to their employees in the form of tax-free […]

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act (Artikelgesetz) through which tax regulations that […]

In a previous article we already had a report on the EU’s VAT in the Digital Age (ViDA) initiative and plans by the EU Commission to […]

Business valuation already previously frequently resulted in arguments about the ‘correct’ or ‘fair’ value. In our times of war in Ukraine, high […]

Advances in technology have made it possible for employees in various professional fields to work remotely – from virtually anywhere in the world – […]

The Act on the Modernisation of Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts, MoPeG) has now been approved by the […]