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On 8.1.2021, the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) published a revised version of its draft for standard […]

Now that employees in many companies in Germany are able to be vaccinated against COVID-19 by their company doctors, this is giving hope to employers […]

In a recent ruling, the ECJ came to the conclusion that the opinion held, up to now, by the Federal Fiscal Court (Bundesfinanzhof, BFH) on the […]

The deadlines for submitting the 2020 tax returns have been extended following an application by the coalition parliamentary group. The deadline for […]

Every year, the Federal Ministry of Finance publishes statistics, based on the reporting by the federal states, about the processing of appeals in the […]

The transfer of shares for no consideration results in income from employment if these shares are granted to employees for the work they have […]

In the past, the wording of profit and loss transfer agreements has increasingly resulted in disapproval between the fiscal authority, courts and […]

Brexit raises questions about the posting of employees to the UK, too. On 26.3.2021, the Bundesrat [upper house of the German parliament] approved […]

When setting up subsidiary companies the question that always arises is whether it makes more sense to have funding in the form of equity capital or […]