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If a real estate GmbH sells more than three properties in three years, this is considered commercial trading. The BFH specifies that sustainability is not relevant in this case for corporations.

The BFH clarifies: Retrospective price increases can influence the customs value. Companies must now provide stronger evidence that there was no price manipulation – especially in the case of intra-group adjustments.

New CBAM rules from 2026 will bring simplifications: de minimis thresholds, flexible emissions reporting, and later certificate sales will reduce the burden – but companies still need to remain vigilant.

From 2026, the research allowance (“Forschungszulage”) will become significantly more attractive. Learn how to take advantage of tax incentives for research and development under the Research Allowance Act.

Postal voting remains the exception: What matters when selecting the right election procedure – and why election regulations must be strictly adhered to in order to avoid challenges.

Companies in Europe are to be relieved by easing digital regulations. Measures to reduce bureaucracy are planned in areas such as data protection, artificial intelligence (AI), and cookie rules.

The German Federal Fiscal Court (“BFH”) simplifies the process for taxpayers to provide evidence of delayed postal deliveries. Structural delivery problems of private service providers can undermine the presumption of receipt …

Baker Tilly successfully advised FC Schalke 04 as debt advisor on the structuring and issuance of a new five-year bond.