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    Emergency planning in the family business: Regulating responsibility in good time

    Emergency planning in the family business: Regulating responsibility in good time

    BFH: No Clarity on Statutory Requirement under § 57 (3) AO

    BFH: No Clarity on Statutory Requirement under § 57 (3) AO

    BFH doubts gift tax in the case of disproportionate contribution

    BFH doubts gift tax in the case of disproportionate contribution

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    New Partner in Real Estate Valuation: Baker Tilly Expands Advisory Services

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    EU “Omnibus” Package: Less effort for sustainability reporting?

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    Draft bills on Germany’s infrastructure fund: what matters after this strong signal

    How far can the rights of a criminal defense insurer extend?

    How far can the rights of a criminal defense insurer extend?

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    Emergency planning in the family business: Regulating responsibility in good time

    Emergency planning in the family business: Regulating responsibility in good time

    BFH: No Clarity on Statutory Requirement under § 57 (3) AO

    BFH: No Clarity on Statutory Requirement under § 57 (3) AO

    BFH doubts gift tax in the case of disproportionate contribution

    BFH doubts gift tax in the case of disproportionate contribution

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    Survey: Two thirds of German automotive suppliers anticipate a market shakeout

    Survey: Two thirds of German automotive suppliers anticipate a market shakeout

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    Regulating the Future: Web3 & Crypto

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    NIS-2 and no end in sight: implementation in Germany delayed further

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    Survey: Two thirds of German automotive suppliers anticipate a market shakeout

    Survey: Two thirds of German automotive suppliers anticipate a market shakeout

    Transparency requirement for electricity and gas concession selection procedures

    Transparency requirement for electricity and gas concession selection procedures

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    Baker Tilly advises biotech startup Real Collagen GmbH investment by US investor

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  • 04/24/2025
  • Christian Hensell
[[Translate to
Tax Deal Info

Baker Tilly advises CFL on container vessel acquisition

Baker Tilly supported CFL in the first container ship acquisition on the Falkland Islands, strengthening local logistics and improving global connectivity. A strategic step for growth and infrastructure.

  • 04/24/2025
  • Nils Borcherding
Picture: A bridge in the forest
Sustainability

ISSA 5000: New standard for sustainability audits

A central component of the CSRD is the external audit requirement for sustainability information. With the new ISSA 5000 auditing standard, the International Auditing and Assurance Standards Board (IAASB) has now created a …

  • 04/17/2025
  • Alexandra Sausmekat
Foto: Eine Reihe von bunten Transformatoren an ein einem Umspannwerk.
Energy Deal Info

Baker Tilly advises eins energie in Sachsen on change in ownership structure

The transaction was supported by an interdisciplinary Baker Tilly team providing comprehensive legal and tax advice.

  • 04/17/2025
Stricter rules for loss offsetting: BFH confirms narrow interpretation
Tax

Stricter rules for loss offsetting: BFH confirms narrow interpretation

The German Federal Fiscal Court clarifies: Only economically tied-up equity counts when offsetting losses of limited partners. Articles of association must fulfill substantial requirements for this purpose.

  • 04/16/2025
  • Heinrich Thiele
Foto: Blick auf das Paul-Löbe-Haus in Berlin, vom Spreeufer.
Law Financial Services Real Estate

Financing and funding: realignment in the coalition agreement

The coalition government wants to achieve a leverage effect from public and private financing with funds and strategic financing structures. The most important funding policy projects at a glance.

  • 04/16/2025
  • Matthias Chuchra, LL.M. (com.)
  • Marion Fetzer
  • Carsten Hüning
US tariffs: Short term optimization – medium-term preparation
Tax

US tariffs: Short term optimization – medium-term preparation

Political uncertainty, economic need for action. The temporary suspension of the US special tariffs creates short-term leeway – in the long term, however, it is essential to strategically prepare for the effects of customs …

  • 04/15/2025
  • Ines Paucksch
Art.  153 (4) AO – New risk or business as usual?
Tax CMS Law regarding Fiscal and Economic Offenses Tax

Art. 153 (4) AO – New risk or business as usual?

Art. 153 (4) AO (German General Tax Code) requires a precise evaluation of tax audits and can trigger corrections in other tax returns. Companies should adapt their compliance processes and disclose differing opinions at an …

  • 04/11/2025
  • Alexandra Sausmekat
  • Thomas Holtschneider
Foto: Blick von der Spree auf den Reichstag im Sonnenuntergang.
Energy Law

Coalition agreement 2025: Intended changes to district heating

After around four decades of largely standing still, public utilities can look forward to an amendment to the German Ordinance on General Terms and Conditions for the Supply of District Heating (“AVBFernwärmeV”). In this …

  • 04/11/2025
Labor and social law: What the new coalition agreement contains
Labor Law

Labor and social law: What the new coalition agreement contains

From minimum wage to time recording, tax-free overtime to the topic of skilled workers – we provide an overview of the coalition partners’ most important plans in labor and social law and labor market policy.

  • 04/11/2025
  • Richard Markl
Germany’s Coalition Agreement and Tax Law – A Document to Fiscal Pragmatism
Tax

Germany’s Coalition Agreement and Tax Law – A Document to Fiscal Pragmatism

The new German federal coalition between the Christian Democratic Union (CDU)/Christian Social Union (CSU) and the Social Democratic Party of Germany (SPD) has presented its coalition agreement for the new legislative period. …

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