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If a real estate GmbH sells more than three properties in three years, this is considered commercial trading. The BFH specifies that sustainability is not relevant in this case for corporations.

From 2026, the research allowance (“Forschungszulage”) will become significantly more attractive. Learn how to take advantage of tax incentives for research and development under the Research Allowance Act.

Baker Tilly supported Rohde & Schwarz in the strategic expansion of its security portfolio with financial due diligence and tax due diligence.

U-turn by the Federal Employment Agency: The new technical guidelines on the Temporary Employment Act (Arbeitnehmerüberlassungsgesetz, AÜG) once again allow for greater flexibility in the cross-border deployment of employees. …

China tightens export controls drastically: New rules affect goods, technology, and rare earths – extensive licensing and re-export requirements also apply to foreign companies.

The Cologne Fiscal Court classifies an earn-out linked to the managing director's activities not as a capital gain but as wages – with significant tax consequences for both the seller and the buyer.

Baker Tilly has been recognized by TIME as one of the “World’s Best Companies 2025,” honoring organizations that shape the future through innovation, performance, and a clear corporate vision.

Baker Tilly joins forces with Dr. Carlos Mack, an experienced advisor in the area of operational restructuring, with a particular focus on management consulting and interim management.

Baker Tilly comprehensively advised United Brands Group GmbH on the acquisition of the Swedish Wiges AB from Walking Textiles AB.