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After many years of negotiations, the European Union and the MERCOSUR states have agreed on a joint free trade agreement. It is intended to promote free trade, reduce tariffs and take environmental aspects into account. …

The Council of the European Union has adopted a further package of sanctions against Russia. The focus is once again on companies outside the Russian Federation that are involved in circumventing trade restrictions.

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.

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 …

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 …

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 …

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 …

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 …

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 …