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New option model for partnerships – Part I: System change upon exercising this option

The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of […]


‘Leave to stay’ or baby leave, sick leave and care leave for business executives (m/f/x)

Draft legislation to “Supplement and Amend the Regulations for the Equal Participation of Women in Leadership Positions in both the Private and Public […]


New notification obligations – The transparency register has become a comprehensive register

The Transparency Register and Financial Information Act (Transparenz- und Informationsgesetz, TraFinG), which was passed at the end June, came into […]


Treatment by employers of unvaccinated employees

Now that employees in many companies in Germany are able to be vaccinated against COVID-19 by their company doctors, this is giving hope to employers […]


Partnerships as controlled companies in a consolidated tax group (for VAT purposes)?

In a recent ruling, the ECJ came to the conclusion that the opinion held, up to now, by the Federal Fiscal Court (Bundesfinanzhof, BFH) on the […]


Employee financial participation – The accrual of shares is independent from economic ownership

The transfer of shares for no consideration results in income from employment if these shares are granted to employees for the work they have […]


Check your profit transfer agreements – A dynamic reference is now required

In the past, the wording of profit and loss transfer agreements has increasingly resulted in disapproval between the fiscal authority, courts and […]


Posting of employees to the UK – The legislature has provided post-Brexit clarity

Brexit raises questions about the posting of employees to the UK, too. On 26.3.2021, the Bundesrat [upper house of the German parliament] approved […]


Combating tax avoidance through the Defence against Tax Havens Act

The draft of the Act to Combat Tax Avoidance and Unfair Tax Competition, which was presented on 31.3.2021, aims to drain tax havens by imposing tax on […]


Latest news on the liability of limited partners in the event of insolvency

Two recent rulings by the Federal Court of Justice (Bundesgerichtshof, BGH) have significantly weakened the position under liability law of limited […]

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