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German automotive suppliers are facing high investment pressure, rising costs, and strong competition from abroad. Carve-outs enable them to focus their business model.

The “EU Pay Transparency Directive” will be transposed into German law next year. Employers in Germany must prepare for a significant tightening of the Pay Transparency Act.

Baker Tilly provided financial and tax advice to Lightrock and Partech on their €60 million Series B financing round. SE Ventures also participated in the Series B funding.

Baker Tilly's interdisciplinary team supports sustainable transaction in the building materials sector

The loss of company management can lead to a crisis. Entrepreneurial provision ensures the ability to act – through clear powers of attorney, structures and legally coordinated regulations.

Despite the BFH decision, it remains unclear for tax-privileged corporations whether the double statutory requirement applies. The CJEU must now decide whether the cooperation provision under § 57 (3) AO is compatible with EU …

Disproportionate contributions can remain tax-free despite an increase in value – provided there is a clear, personal allocation. The BFH expresses considerable doubts about the gift tax liability.