Skip to content

You are here:

Latest news

Filter news and blogs by category

News

Provisioning for subsequent costs in the case of tool manufacturing

The Federal Fiscal Court (BFH) recently had to decide whether or not a provision should be created for the cost of service, maintenance and storage of […]

News

Legislative proposals of the ‘traffic light coalition’ with respect to corporate law – An overview

When a new government gets to work, measures in the field of fundamentally established corporate law are not necessarily right at the top of the list […]

News

The German Telecommunications-Telemedia Data Protection Act – Overhaul of the regulations governing the use of cookies

The new Telecommunications-Telemedia Data Protection Act (Telekommunikations-Telemedien-Datenschutz-Gesetz, TTDSG) has been in force since 1.12.2021. […]

News

Reform of the status determination procedure – New upfront determination of employment status

The status determination procedure of the German Federal Pension Scheme (Deutsche Rentenversicherung Bund, DRV Bund), for determining whether […]

News

The liability of the managing director of a Komplementär-GmbH compared to that of the managing director of a GmbH & Co. KG

The legal form of the GmbH & Co. KG [limited partnership with a private limited company as a general partner] is very popular in Germany. In […]

News

The Federal Fiscal Court’s doubts about the constitutionality of late payment penalties

The Federal Fiscal Court (Bundesfinanzhof, BFH) had already expressed its doubts about the constitutionality of interest rates on tax arrears and, […]

News

New regulations pertaining to the assessment base for real estate transfer tax (RETT) purposes – Restrictions already in effect

In a previous article we had already reported on the Law Amending the Real Estate Transfer Tax Act (Gesetz zur Änderung des Grunderwerbsteuergesetzes, […]

News

Limitation period for VAT purposes in respect of the allocation to private assets or business assets

The European Court of Justice (ECJ) has grappled with the issue of the applicable time limits with respect to the allocation to business assets for […]

News

The right to participate in a shareholders’ meeting in person during times when there are travel restrictions

In times of the coronavirus pandemic, it has not been uncommon to have travel restrictions and these can make it necessary to postpone or cancel a […]

News

An insolvency administrator may challenge profit distributions

In the event of a looming crisis at a GmbH [German limited liability company], a question that frequently arises for shareholders is whether or not […]

Back to top of page