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    Baker Tilly strengthens its Tax practice with Fabian Maerz

    Employment and Labour Laws Newsletter: International Trends and Current Legal Developments

    Employment and Labour Laws Newsletter: International Trends and Current Legal Developments

    Code number 500: The new signal for greater transparency from 2026?

    Code number 500: The new signal for greater transparency from 2026?

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    Baker Tilly advises Capmont on add-on acquisitions in the electrical segment

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    New Partner in Real Estate Valuation: Baker Tilly Expands Advisory Services

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    CBAM: What the new EU simplifications will bring from 2026

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    Code number 500: The new signal for greater transparency from 2026?

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    How tax structure affects the purchase price at GmbH & Co. KG

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    ICT risks when using AI: New BaFin guidance

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    One year of DORA: What's next for financial companies

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    Survey: Two thirds of German automotive suppliers anticipate a market shakeout

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    Germany Fund Launched – A New Framework for Private Investment

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    Carve-out or collapse? How automotive suppliers are saving themselves.

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    German Federal Court of Justice approves building cost subsidies for battery storage systems

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Newsroom

  • 03/17/2025
  • Dr. Rahel Reichold
  • Simon Bloch
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Law regarding Fiscal and Economic Offenses Tax

BFH ruling: When bonuses to management board members do not constitute a constructive dividend

The BFH clarifies: bonus payments to board members who are also shareholders are not automatically deemed to be a constructive dividend. The decisive factor is an independent remuneration decision by the supervisory board.

  • 03/14/2025
  • Nils Borcherding
ESRS E1 and EU Taxonomy Regulation: Can climate risks be managed in an integrated manner?
Sustainability

ESRS E1 and EU Taxonomy Regulation: Can climate risks be managed in an integrated manner?

Addressing climate risks is not only important for companies due to regulatory requirements, but can also strengthen their competitiveness and long-term resilience. Integrated climate risk management that combines the …

  • 03/12/2025
  • Dominique Helberg, LL.M.
  • Dr. Rahel Reichold
  • Simon Bloch
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Law regarding Fiscal and Economic Offenses Law Tax

D&O insurance: No cover for “straw man” managing director

The Hamm Higher Regional Court ruled that persons acting as a “straw man” managing director and concealing such fact when taking out D&O insurance lose their insurance cover. In the case in question, the insurer refused cover …

  • 03/10/2025
  • Ines Paucksch
  • Asen Asenov
  • Dr. Klaus-Jörg Dehne
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Global Minimum Tax Tax

Pillar 2: The global minimum tax is still the talk of the town

Global minimum tax remains a topic of discussion. Recent political developments, particularly in the USA, currently have no direct impact on German and European companies. Nevertheless, practical experience shows that …

  • 03/06/2025
  • Philip Koch
  • Dr. Christian Engelhardt, LL.M.
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Law

Art. 273a ZPO: More protection for trade secrets in civil proceedings

As part of the “Act to Strengthen Germany as a Center of Justice”, the new Art. 273a of the Code of Civil Procedure (“ZPO”) will come into force on April 1, 2025. The new regulation is intended to strengthen the protection of …

  • 03/06/2025
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Healthcare & Life Science Transactions Tax Deal Info

Baker Tilly advises biotech startup Real Collagen GmbH investment by US investor

Expert team provides tax and financial advisory support throughout the transaction

  • 03/04/2025
  • Max Körner, LL.M.
Tax exemption of restructuring income: BFH specifies requirements
Group taxes Tax

Tax exemption of restructuring income: BFH specifies requirements

In a recent decision, the German Federal Fiscal Court has clarified which requirements must be met for restructuring income to be tax-free in accordance with Art. 3a EstG (German Income Tax Act). The focus is particularly on …

  • 03/04/2025
  • Gabriele Heise
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Labor Law Law

Social insurance obligation for freelance teachers only from 2027

Thanks to a transitional regulation, the social security obligation for freelance teachers will not apply until 2027. However, there are legal pitfalls. Educational institutions should therefore act now and check their …

  • 02/28/2025
  • Karl-Heinz Linnenberg
BFH: Do not allow losses from debt waiver to become time-barred
Group taxes Tax

BFH: Do not allow losses from debt waiver to become time-barred

A decision by the German Federal Fiscal Court clarifies when losses from the waiver of shareholder loans can be claimed for tax purposes. If you wait too long, you risk limitation. What does this mean for shareholders and …

  • 02/27/2025
  • Nils Borcherding
  • Marcus Carius
EU “Omnibus” Package: Less effort for sustainability reporting?
Sustainability Audit & Advisory

EU “Omnibus” Package: Less effort for sustainability reporting?

With the first “Omnibus” package, the EU Commission intends to significantly streamline the requirements for sustainability reporting. Fewer companies are to be affected, reporting obligations will be reduced and deadlines …

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