Germany: Environment

German tax accounting rules for building-related expenditures are undergoing significant change, particularly affecting energy-efficient refurbishments. Recent guidance from the Institute of Public Auditors and the Federal Ministry of Finance has expanded the scope of capitalizable costs, creating potential divergences between commercial and tax treatment that require careful navigation by tax advisors.

Die Europäische Chemikalienagentur hat den Entwurf einer Stellungnahme zur umfassenden Beschränkung von PFAS-Chemikalien veröffentlicht und eine 60-tägige öffentliche Konsultation eingeleitet.

For more than three years, the European Chemicals Agency (ECHA) and Member State institutions have been developing a comprehensive, group-wide restriction of per- and polyfluoroalkyl substances (PFAS)...

On March 23, 2026, the German Federal Court of Justice ruled that private individuals cannot compel car manufacturers to cease placing passenger cars with combustion engines on the market before the expiry of the deadlines set by the EU Passenger Car Emissions Regulation.

newly filed action before the General Court of the European Union (Case T-489/25, Krüßmann v Court of Justice of the European Union) brings...

Germany's litigation landscape is being reshaped by the convergence of tighter criminal enforcement, scalable collective redress, and intensified regulatory action ...