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During periods of low interest rates and inflation, property is a sought-after investment. For tax optimisation, the question to be considered is how […]

These days, many internships have to be paid at the minimum wage, which is making it difficult for some employers to provide internships. In the […]

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently confirmed that local tax offices can threaten to impose penalties in order to ensure that […]

In two ongoing preliminary ruling proceedings before the ECJ, which were initiated by the Federal Fiscal Court (Bundesfinanzhof, BFH), the opinions of […]

The consequence of a recent Federal Fiscal Court (Bundesfinanzhof, BFH) ruling is that a temporally dis­proportionate and subsequently incongruent […]

Since 1.7.2019, under certain circumstances, operators of photovoltaic systems (PV systems) and combined heat and power plants (CHP plants) have […]

On 23.2.2022, Germany’s governing coalition intro­duced a ‘relief package’ in view of rising energy costs, inflation and the Russia­-Ukraine conflict. […]

A corporation tax rate of 25% will apply to all com­panies in France for 2022. This year’s cut thus con­cludes the gradual reduction in the […]

LIBOR and EONIA were abolished in the course of the reform of benchmark interest rates (IBOR reform). This has implications not just for the […]

Partnership agreements usually include provisions in the event of the death of a partner (succession clauses). In principle, these provisions have […]