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Transfer pricing rules for financing transactions

Through the Growth Opportunities Act (cf. the following article) the German tax legislator introduced two specific transfer pricing rules on the […]

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Sustainability reporting - A step-by-step guide

The ecological sustainability dimension is at the core of the EU’s Taxonomy Regulation and a fundamental part of the mandatory reporting standards […]

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Accounting treatment of the purchase of receivables at below their nominal value in the case of restructuring

If a partner has purchased a receivable against the company at below its nominal value and subsequently waives their claim to the portion of the […]

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Artificial intelligence in M&A transactions - Impacts on the due diligence process

Artificial intelligence (AI) is also increasingly being used in corporate transactions. In the following section we discuss the possible uses, […]

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E-invoicing will be mandatory from 1.1.2025 – Urgent action is required by all companies

Ever since the promulgation of the German Growth Opportunities Act on 27.3.2024 it has been clear that e-invoicing will be mandatory in Germany - […]

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Sustainability reporting - A step-by-step guide

The first two parts of our series of articles on sustainability reporting provided a comprehensive overview of the new regulations under the EU’s […]

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Company rescue via a bridge loan and/or a reorganisation loan

The distinction between a bridge loan and a reorganisation loan plays a fundamental role in business financing. In the following section we first […]

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Sustainability reporting - A step-by-step guide

While in the first report in our multi-part series of articles we provided a basic overview of sustainability reporting in accordance with the EU’s […]

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Sale of partnership interests – Earn-out payments only have to be taxed when they are received

When stakes in a partnership are sold, besides a fixed purchase price, the contracting parties sometimes also agree variable purchase price components […]

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Sustainability reporting - A step-by-step guide

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and further developing sustainability […]

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