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Globalization, digitization, global connectivity, increasing competitive pressures, ongoing changes in legal environments and rapid socio-demographic changes in all parts of the world: the list of challenges companies face today is long.

With the Baker Tilly newsroom you always stay up to date. With us you are always well informed about all relevant topics regarding audit, tax, law and advisory in Germany and abroad.

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 Franziska Pina

Building contract: No defect when using a different building material – at least if the original building material is unsuitable

In its decision of September 28, 2023 – 10 U 21/23, the Brandenburg Higher Regional Court (“OLG”) recently decided that the contractor’s use of a…


 Franziska Pina

Delivered bank guarantee meets claim for building contractor’s security: OLG does not see any further requirement for the fulfillment of such claim

If the contractor requires the client to provide a builder's guarantee in accordance with Art. 650f BGB (German Civil Code), the claim for the…


 Matthias Chuchra, LL.M. (com.)

CFC (controlled foreign corporation) regulations: German Federal Court of Finance expresses doubts as to the 25 % low-tax threshold’s constitutionality

Income from non-functional foreign controlled foreign corporations can be added to the profits of German shareholders and thus become taxable in…


 Jan Diehm
 Nicolas Plinke

Electricity grid operators must ensure continued operation of their charging points

From December 31, 2023, the assumed approval for electricity distribution network operators’ public electromobility charging points will cease to…


 Nastassja Tramer

Decision of the German Federal Labor Court: Company disability pension only applies if employment relationship has ended

Is a clause in a supplementary pension scheme effective according to which a company disability pension requires the receipt of a statutory pension…


 Sebastian Billig
 Sven Pohl

Plastic tax in Germany: Single-Use Plastic Fund Act leads to new obligations for manufacturers

Since January 1, 2021, member states have already been paying 80 cents per kilogram of non-recycled plastic waste to the European Union (EU). However,…


 Markus Paffenholz
 Bernhard Gemmel

Baker Tilly advises Deufol Group on raising and legal implementation of an unsecured syndicated loan facility

Baker Tilly has successfully provided business and legal advice to Deufol Group as Debt Advisor and Legal Advisor on the refinancing of the existing…


 Franziska Pina

Building constructor’s security: claim to security deposit despite termination

Pursuant to Art. 650f (1) BGB (German Civil Code), contractors in construction projects may demand from their customers a security deposit for the…


 Simone Kriegel
 Sabine Sailer
Simone Kriegel Sabine SailerTax

“SV-Meldeportal” replaces sv.net: What does this mean for you as an employer?

As of October 4, 2023, the SV-Meldeportal (reporting portal for German social security purposes; hereinafter “SI Reporting Portal”) is going to…


 Caroline Knoche

Dismissal due to suspected working time fraud

Does a suspected working time fraud justify an ordinary termination? The Mecklenburg-Vorpommern Regional Labor Court had to deal with this question in…