Editorial

Dear Readers, 

We hope you had a relaxing holiday and are now ready to transition into autumn with renewed vigour. In the Key Issue report in this September edition of the PKF magazine we deal with the problem that more and more IT services are being outsourced to service providers and that the risks associated with the IT can no longer be managed directly and by companies themselves. Therefore, it is important for a company to have structured IT third party relationship management in order to gain transparency with regard to IT service providers as well as their services and risks.

In our Tax section, we consider the view of the Federal Fiscal Court on the issue of the effect of a posting or an incorrect posting and whether it can be inferred from this that a consideration was paid in a specific situation.

In the first report in our Legal section, we briefly go into the right of inheritance of spouses, in general terms; subsequently, on the basis of a Federal Court of Justice ruling, we discuss the consequences should one of the spouses die during the divorce proceedings. In a further report, there is an analysis of the current case law on the liability of the management for fines imposed on its company - caution is advised here because there is a clear tendency towards liability.

Liability is also the focus of our third topic. Since working with AI is increasingly becoming a normal part of day-to-day work, the problem of who is liable for AI-induced errors - the AI provider or the company that uses AI - is gaining importance.

We then go on to answer the question about the conditions under which employers may refuse to continue paying remuneration if they have doubts about the sickness certification. Subsequently, we take just a quick look at the draft of 2027 the Renewable Energy Sources Act and the potential changes.

We wish you an interesting read in the colourful autumn.
Your PKF-Team