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