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    BFH clarifies three-property limit for corporations

    BFH clarifies three-property limit for corporations

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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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    EU Pay Transparency Directive – what companies can expect

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

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    Regulating the Future: Web3 & Crypto

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    Data protection: German Federal Labor Court tightens requirements for the use of HR software

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

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  • 12/17/2024
  • Dr. Klaus-Jörg Dehne
Pillar 2: Minimum tax registration obligations at the end of the year 2024
Global Minimum Tax Tax

Pillar 2: Minimum tax registration obligations at the end of the year 2024

For Austria, Hungary and Germany, Pillar 2 registrations must be completed by December 31, 2024 or as soon as possible in the first quarter of 2025.

  • 12/16/2024
  • Asen Asenov
  • Georg Scholz, LL.M.
German Bureaucracy Relief Act (“BEG IV”): Far-reaching changes to transfer pricing documentation
Tax

German Bureaucracy Relief Act (“BEG IV”): Far-reaching changes to transfer pricing documentation

The Fourth German Bureaucracy Relief Act (BEG IV) provides for comprehensive changes to the transfer pricing documentation of internationally operating companies from January 1, 2025. The law aims to increase the efficiency …

  • 12/13/2024
  • Dr. Christian Teuber
Foto: Eine graue Tastatur. Die Enter-Taste ich leuchtend rot lackiert. Auf ihr steht
Public Procurement Law Law

Public procurement law: possible exceptions to the product neutrality requirement

Can a contracting authority insist on a specific product when procuring hardware and software? The Düsseldorf Higher Regional Court facilitates such insistence under clear conditions: Objective, factual and comprehensible …

  • 12/12/2024
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Energy Energy

Heated atmosphere in the district heating market – general conditions, price mechanisms and complaints

District heating plays a key role in the heating transition, but the market is also facing regulatory and economic challenges. The focus in this respect is on adapting the “Ordinance on General Terms and Conditions for the …

  • 12/12/2024
  • Alexandra Sausmekat
  • Michelle Reddiar, LL.M.
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Energy

ECJ ruling: Self-consumption facilities lose special status - relevance for energy suppliers and companies in …

The ECJ overturns the self-consumption facility privilege – with far-reaching consequences for energy suppliers and companies. Our article explains the key changes, their effects and how you can position yourself in a legally …

  • 12/11/2024
  • Kristina Schwarting
  • Marcel Späth
Input tax deduction: New regulations for banks
Tax

Input tax deduction: New regulations for banks

The German Federal Ministry of Finance (BMF) has published a comprehensive letter on input tax deduction for banks. In future, the BMF will require banks to prepare procedural documentation on the determination of input tax …

  • 12/06/2024
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Law

Start-ups: Court confirms effectiveness of a vesting provision in the shareholders’ agreement

Vesting clauses in shareholders’ agreements of start-ups were often legally contestable due to a so-called “prohibition of dismissal”. However, the Berlin Court of Appeal has now confirmed the validity of dismissal clauses in …

  • 12/05/2024
  • Dr. Christian Teuber
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Public Procurement Law Law

German EVB-IT framework agreement and digital contract tool: A significant step for public IT procurement

With the introduction of the new EVB-IT framework agreement and the digital contract creation tool “EVB-IT digital”, public IT procurement is reaching a new level of digitalization and efficiency. The new framework agreements …

  • 12/02/2024
Farewell to Christian Wegener
Company News

Farewell to Christian Wegener

It is with deep regret and sadness that we learned of the death of our highly esteemed colleague and partner of many years, Christian Wegener. Christian Wegener passed away unexpectedly last  weekend.  We are extending our …

  • 11/29/2024
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Tax

Increase in the mini- and midi-job limit from January 1, 2025

The Federal Cabinet passed the fourth minimum wage adjustment ordinance on November 15, 2023. This decision already included an agreement to raise the mini- and midi-job threshold for 2025.

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