Legislator enables digital GmbH formation
With effect from August 1, 2022, the legislator created the legal basis according to which the mandatory notary appointment for the formation of a…
Baker Tilly advises La Française REM on the acquisition of life science property in Nuremberg, Germany
Baker Tilly has provided legal advice to La Française Real Estate Managers (La Française REM) on the purchase of an office and manufacturing property…
Government plans to extend peak compensation to 2023
The German government plans to continue the electricity and energy tax peak compensation in 2023. The Federal Ministry of Finance has now presented a…
German Federal Social Court: Lawyers employed as managing directors are also subject to social security contributions
In June, the German Federal Social Court ruled that lawyers working as a company’s managing partners can generally be subject to social security…
In order to alleviate the effects from gas shortages: German Federal Cartel Office approves capacity cooperation
The gas shortage is increasingly affecting all areas of life, including food production. In the case of local sugar producers, the Cartel Office is…
US Internal Revenue Service once again extends transitional rules in connection with Sec. 871(m)
The US Internal Revenue Service (IRS) announces for the new regulations on dividend equivalent payments to not take effect before January 1, 2025. For…
MoPeG creates uncertainty in connection with real estate transfer tax exemption
Caution with regard to individual transfers of real estate to partnerships that are exempt from real estate transfer tax: This is due to the German…
Amendment to § 48 I GmbHG enables virtual shareholders’ meetings
With Art. 48 I GmbHG (German Limited Liability Companies Act), the legislator creates the legal basis for virtual shareholders’ meetings. Baker Tilly…
Still no legal certainty for reorganizations in third-country cases
The break between the German Transformation Tax Act (Umwandlungssteuergesetz) and the German Transformation Act (Umwandlungsgesetz) remains after the…
Repayment clauses: Caution when used in continuing education and training agreements
A recent decision by the German Federal Labor Court (BAG, decision dated March 1, 2022 – 9 AZR 260/21) once again shows that particular caution is…