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These days, many internships have to be paid at the minimum wage, which is making it difficult for some employers to provide internships. In the […]

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently confirmed that local tax offices can threaten to impose penalties in order to ensure that […]

In two ongoing preliminary ruling proceedings before the ECJ, which were initiated by the Federal Fiscal Court (Bundesfinanzhof, BFH), the opinions of […]

The consequence of a recent Federal Fiscal Court (Bundesfinanzhof, BFH) ruling is that a temporally dis­proportionate and subsequently incongruent […]

Partnership agreements usually include provisions in the event of the death of a partner (succession clauses). In principle, these provisions have […]

The Federal Labour Court (Bundesarbeitsgericht, BAG) recently made a decision on the holiday entitle­ment after use has been made of short­time […]

If close relatives receive a high level of care during their lifetime then there is the possibility of giving gifts to the caregivers; these gifts […]

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently ruled on the connection between the deduction of donations against tax and gifts given to […]

After the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG), in its ruling of 10.4.2018, declared the previous valuation system for real […]

As a follow up to our previous report, in the next section, we discuss a further ruling by the Federal Fiscal Court (Bundesfinanzhof, BFH) of […]