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As part of the “Act to Strengthen Germany as a Center of Justice”, the new Art. 273a of the Code of Civil Procedure (“ZPO”) will come into force on April 1, 2025. The new regulation is intended to strengthen the protection of …
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In a recent decision, the German Federal Fiscal Court has clarified which requirements must be met for restructuring income to be tax-free in accordance with Art. 3a EstG (German Income Tax Act). The focus is particularly on …
Thanks to a transitional regulation, the social security obligation for freelance teachers will not apply until 2027. However, there are legal pitfalls. Educational institutions should therefore act now and check their …
A decision by the German Federal Fiscal Court clarifies when losses from the waiver of shareholder loans can be claimed for tax purposes. If you wait too long, you risk limitation. What does this mean for shareholders and …
With the first “Omnibus” package, the EU Commission intends to significantly streamline the requirements for sustainability reporting. Fewer companies are to be affected, reporting obligations will be reduced and deadlines …
Cyber-attacks on public institutions, local authorities and companies have increased dramatically. Adequate cyber insurance cover is therefore essential. How to ensure that procurement is legally compliant and meets …
Simplify your tax life - know how! Two recent decisions by the German Federal Fiscal Court on trade tax deal with advertising and sponsorship. They focus on the classification of contracts and the use of advertising media as …
Against the backdrop of the talks between US President Donald Trump and Kremlin leader Vladimir Putin, the European Union has adopted a new sanctions package in order to increase pressure on the Russian Federation.
Düsseldorf, February 25, 2025 – Braunschweig-based Wandt Spedition Transportberatung GmbH is continuing its restructuring course in (provisional) debtor-in-possession management with the help of the international consulting …