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A central component of the CSRD is the external audit requirement for sustainability information. With the new ISSA 5000 auditing standard, the International Auditing and Assurance Standards Board (IAASB) has now created a …

The German Federal Fiscal Court clarifies: Only economically tied-up equity counts when offsetting losses of limited partners. Articles of association must fulfill substantial requirements for this purpose.

The coalition agreement for the 21st legislative period between the Christian Democratic Union (CDU), Christian Social Union (CDU) and the Social Democratic Party (SPD), contains several key provisions that are directly …

The coalition government wants to achieve a leverage effect from public and private financing with funds and strategic financing structures. The most important funding policy projects at a glance.

Political uncertainty, economic need for action. The temporary suspension of the US special tariffs creates short-term leeway – in the long term, however, it is essential to strategically prepare for the effects of customs …

Art. 153 (4) AO (German General Tax Code) requires a precise evaluation of tax audits and can trigger corrections in other tax returns. Companies should adapt their compliance processes and disclose differing opinions at an …

After around four decades of largely standing still, public utilities can look forward to an amendment to the German Ordinance on General Terms and Conditions for the Supply of District Heating (“AVBFernwärmeV”). In this …

From minimum wage to time recording, tax-free overtime to the topic of skilled workers – we provide an overview of the coalition partners’ most important plans in labor and social law and labor market policy.

The new German federal coalition between the Christian Democratic Union (CDU)/Christian Social Union (CSU) and the Social Democratic Party of Germany (SPD) has presented its coalition agreement for the new legislative period. …