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In November 2022, the Conference of Independent Federal and State Data Protection Supervisory Authorities (“DSK”) determined that Microsoft’s standard data processing agreement (hereinafter: “DPA”) for the use of “Microsoft …

Largely unnoticed, the Bundestag passed a planned amendment to exit taxation last Friday, which entails a further aggravation for international entrepreneurs and their families.

When workforce requirements fluctuate, agreements to work on call can provide employers with the flexibility they need. However, in order to meet the affected employees’ need for protection, the German Law on Part-Time Work …

In response to the German Federal Tax Court’s (“BFH”) most recent case law according to which the Court defined the principles for the attribution of real property for real estate transfer tax (“RETT”) purposes in connection …

In its decision of September 28, 2023 – 10 U 21/23, the Brandenburg Higher Regional Court (“OLG”) recently decided that the contractor’s use of a building material other than the agreed building material does not constitute a …

If the contractor requires the client to provide a builder's guarantee in accordance with Art. 650f BGB (German Civil Code), the claim for the provision of security shall be fulfilled by sending a guarantee instrument and its …

Income from non-functional foreign controlled foreign corporations can be added to the profits of German shareholders and thus become taxable in Germany if such income is subject to low taxation abroad.

From December 31, 2023, the assumed approval for electricity distribution network operators’ public electromobility charging points will cease to apply. By such date, electricity grid operators must choose one of two legal …

Is a clause in a supplementary pension scheme effective according to which a company disability pension requires the receipt of a statutory pension for reduced earning capacity and is only paid if the employment relationship …

Since January 1, 2021, member states have already been paying 80 cents per kilogram of non-recycled plastic waste to the European Union (EU). However, this is not a plastic tax, but a levy on plastic waste. This difference …