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Germany
Rahman Ravelli Solicitors
A former bank board member was sentenced by a German court to three years and two months in jail for his part in a €93.4 million Cum-Ex scheme.
Ogletree, Deakins, Nash, Smoak & Stewart
There can be a number of circumstances in which a company may want to engage someone in a country where the company currently has no employees.
Alvarez & Marsal
Germanys Supreme Tax Court (BHF) recently published two decisions dealing with the income tax treatment of Management Equity Plans (MEP), in which the court confirmed its established case law.
Schlun & Elseven Rechtsanwalte
Given the increasing number of tax audits currently taking place, those offering holiday accommodation in Germany should be well advised to check their information on income ...
Luther Rechtsanwaltsgesellschaft mbH
Private Equity Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries
POELLATH
The case bears its name "Wächtler" with regard to the plaintiff and now, after more than 10 years of proceedings and four court decisions has come to an end.
Oppenhoff & Partner
In a world filled with new challenges, Germany faces the task of remaining competitive in an international comparison. An attractive capital market is a key factor for facilitating investment in innovative...
Mayer Brown
In US partnership structures, profits interests are a popular component of executive compensation packages because they tie value to the...
Oppenhoff & Partner
Impressive innovations are anticipated in the metaverse and are thus causing an extraordinary stir in a multitude of areas of life. In the meantime, hardly any other field...
Schalast
Die Bundesregierung versprach schon im Koalitionsvertrag im Hinblick auf die Bedingungen der Mitarbeiterkapitalbeteiligung in Deutschland Besserung.
POELLATH
The German Act to Modernize the Law on Partnerships (MoPeG) will fundamentally reform the legal treatment of partnerships as of 2024. This civil law reform will also have an impact...
Oppenhoff & Partner
Last year, the German Federal Fiscal Court [Bundesfinanzhof, BFH] ruled that when companies are transferred to the next generation, an application for so-called full exemption can be made...
CONVINUS
Das Doppelbesteuerungsabkommen Deutschland-Schweiz (DBA D-CH) beinhaltet mit Art. 4 Abs. 3 DBA D-CH - der sogenannten überdachenden Besteuerung - eine praxisrelevante...
Morrison & Foerster LLP
Mitarbeiterbeteiligungsprogramme gehören seit vielen Jahren zu den unternehmerischen Maßnahmen zur Gewinnung und Förderung von Mitarbeitern.
McDermott Will & Emery
On 12 April 2023, the Federal Ministry of Finance and the Federal Ministry of Justice published the draft bill for a law on the financing of future-proof investments (Zukunftsfinanzierungsgesetz – "ZuFinG-E").
Morrison & Foerster LLP
The circulated draft of the German Implementation Act of Global Minimum Taxation Act ("Draft") is applicable to any entity group (multi-national, as well as domestic) with an annual turnover...
Oppenhoff & Partner
The German Federal Fiscal Court [Bundesfinanzhof, BFH] has published the first ruling on the taxation of virtual currencies. With its decision of 14 February 2023, it clarifies that capital gains...
European Union
Altenburger
The global COVID-19 pandemic accelerated existing trends in remote work, e-commerce, and automation. As working from home seems not to cause any loss of productivity...
PwC Legal Germany
On 18 February 2020, the Council of the European Union (the Council) adopted a legislative package consisting of Directive 2020/284/EU[Available here.]...
Bär & Karrer
Am 21. August 2023 haben Deutschland und die Schweiz ein umfangreiches Änderungsprotokoll zum Doppelbesteuerungsabkommen...
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