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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.

The energy transition is also having an increasing impact on financial reporting under commercial law. For example, the Institute of Public Auditors in Germany’s (IDW) Energy Committee (EFA) recently addressed the question of …

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.

Due to recent legal changes, companies must promptly update their websites – in particular their privacy policy, legal notice, and general terms and conditions (GTCs) – in order to avoid warnings (cease-and-desist letters).

The German Federal Ministry of Finance (BMF) now also allows heat pumps, hybrid photovoltaic (PV) systems, and district heating networks to be included in the municipal tax cross-subsidization regime (Querverbund). This …

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.

The next works council elections will take place in the spring. Our “Update Labor Law Special,” provides employers with information and practical guidance on how to conduct the election of employee representatives in a …