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    Emergency planning in the family business: Regulating responsibility in good time

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    BFH: No Clarity on Statutory Requirement under § 57 (3) AO

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    BFH doubts gift tax in the case of disproportionate contribution

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

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    Draft bills on Germany’s infrastructure fund: what matters after this strong signal

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    How far can the rights of a criminal defense insurer extend?

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    Emergency planning in the family business: Regulating responsibility in good time

    Emergency planning in the family business: Regulating responsibility in good time

    BFH: No Clarity on Statutory Requirement under § 57 (3) AO

    BFH: No Clarity on Statutory Requirement under § 57 (3) AO

    BFH doubts gift tax in the case of disproportionate contribution

    BFH doubts gift tax in the case of disproportionate contribution

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Newsroom

  • 09/12/2023
  • Stefan Lehner
  • Reading time 2 Minutes

German Growth Opportunities Act: Elimination of real estate transfer tax exemptions for partnerships as of …

In the present government draft of the so-called “Growth Opportunities Act” of August 30, 2023, a decision is imminent on the question of how partnerships will be treated for real estate transfer tax purposes after the German …

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Tax
  • 09/06/2023
  • Reading time 4 Minutes

How public-sector bodies implement climate protection in procurement

Public-sector bodies must take climate protection into account in their procurement activities. We explain exactly what this entails and who is subject to the requirements of Art. 13 of the German Federal Climate Protection …

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Public Procurement Law
  • 09/04/2023
  • Reading time 3 Minutes

German Bureaucracy Reduction Act is to eliminate “bureaucracy burnout” also in labor law

The coalition agreement already stipulated the parties’ intention to introduce a new bureaucracy reduction act. The cabinet’s closed meeting in Meseberg marked the “kickoff for a turnaround in bureaucracy”, as announced by …

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Labor Law Law
  • 09/01/2023
  • Uwe Roth
  • Frank Stahl
  • Sebastian Hafner
  • Reading time 2 Minutes

Baker Tilly advises valantic on acquisition of Danish Microsoft data and AI specialist Inspari

With tax due diligence, financial due diligence and SPA consulting, Baker Tilly supports the digital consulting, solutions and software company valantic in the acquisition of the Danish consulting firm Inspari.

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Deal Info
  • 09/01/2023
  • Sven Pohl
  • Mareike Höcker
  • Reading time 5 Minutes

CO2 duty: only short time to go

The Baker Tilly CBAM check helps to implement the CBAM requirements in good time. 

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Law
  • 08/28/2023
  • Reading time 6 Minutes

Does the new German Supply Chain Due Diligence Act also apply to legal entities under public law?

From 2024, companies with at least 1,000 employees will also be covered by the direct scope of the German Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz; “LkSG”). Whether or not this does also apply to …

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Public Procurement Law Supply Chain Due Diligence Act
  • 08/25/2023
  • Reading time 6 Minutes

Determining the comparative remuneration of released works council members: LAG decides that the works council …

In its decision of May 26, 2023 (12 TaBV 1/23), the Baden-Württemberg Regional Labor Court (“LAG”) ruled that the determination of the comparative remuneration for a released works council member does not constitute a grading …

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Labor Law Law
  • 08/25/2023
  • Reading time 3 Minutes

Working from home: Amendment of the Income Tax Treaty with Austria

On August 21, Austria and Germany have signed a protocol to amend their current Income Tax Treaty. The cross-border commuter regulation now takes into account the trend to work from home. The “home office regulation” will be …

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Tax
  • 08/24/2023
  • Reading time 3 Minutes

German Federal Court of Justice changes case law on suspension of the limitation period in independent …

In its decision VII ZR 881/21 of June 22, 2023, the German Federal Court of Justice (“BGH”) fundamentally changed its case law on the suspension of the limitation period in independent evidentiary proceedings. From now on, a …

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Law
  • 08/24/2023
  • Reading time 6 Minutes

“MoPeG” and subsequent liability: Limitation of liability for withdrawing partners

From the beginning of the new year, the new German Partnership Law Modernization Act (“MoPeG”) will entail far-reaching changes for withdrawing partners in connection with liabilities for damages. The following must be taken …

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Law
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