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Europe is becoming a pioneer in crypto supervision and setting new standards for financial service providers and crypto asset service providers (CASP), as well as supervisory authorities and investors. An overview of the …

The EU is pushing ahead with the harmonization of insolvency law. A new proposal for a directive will have massive implications for German insolvency law. The following provides an overview of the planned changes.

On July 10, 2025, the German Federal Ministry of Justice and Consumer Protection (BMJV) published the long-awaited new draft bill (RefE) for the implementation of the Corporate Sustainability Reporting Directive (CSRD). This …

According to the German Federal Court of Justice (“BGH”), decision of July 15, 2025, Ref.: EnVR 1/24, the levying of a building cost subsidy calculated according to the performance price model for purely grid-connected …

The loss of company management can lead to a crisis. Entrepreneurial provision ensures the ability to act – through clear powers of attorney, structures and legally coordinated regulations.

Despite the BFH decision, it remains unclear for tax-privileged corporations whether the double statutory requirement applies. The CJEU must now decide whether the cooperation provision under § 57 (3) AO is compatible with EU …

An international Baker Tilly team provided business and tax advice to CERTANIA Group on its acquisition of sustainability consultant Terra Institute.

Disproportionate contributions can remain tax-free despite an increase in value – provided there is a clear, personal allocation. The BFH expresses considerable doubts about the gift tax liability.