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The Cologne Fiscal Court classifies an earn-out linked to the managing director's activities not as a capital gain but as wages – with significant tax consequences for both the seller and the buyer.

The German Federal Ministry of Finance (BMF) now also allows heat pumps, hybrid photovoltaic (PV) systems, and district heating networks to be included in the municipal tax cross-subsidization regime (Querverbund). This …

Baker Tilly provided comprehensive advisory services to the FUNKE Media Group in its acquisition of Chefkoch GmbH from RTL Deutschland.

Constructive dividends pose high tax risks for German limited liability companies (“GmbH”) with foreign shareholders. What is particularly important now in terms of performance relationships within the group.

BMF corrects UmwStE 2025: Indirect sales of shares after spin-offs are now once again considered detrimental and lead to restrictions in intra-group restructuring. The amendment to marginal number 15.35a of UmwStE 2025 is due …

BFH questions double real estate transfer tax in cases where closing date is known – important impetus against excessive taxation in cases where signing and closing take place at different times.

Reporting obligations pursuant to Art. 138 of the German General Tax Code (“AO”) are often underestimated – but they are becoming an increasingly important focus during tax audits. What companies need to pay particular …

On July 19, 2025, the EU adopted its 18th package of sanctions against Russia. It introduces new export bans, stricter documentation requirements, and measures to prevent circumvention.

If succession within the family is not possible, a sale or management buyout are viable alternatives. Early planning and close coordination of legal, tax, and structural issues are crucial.