Family asset pool company as a structuring instrument for estate planning - Recommendations on choosing the legal form
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Repayment clauses in advanced training agreements – Legal classification and recent rulings
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NIS 2 has already entered into force - Many companies misjudge the extent to which they are affected
read moreLump-sum option in occupational pension schemes - The one-fifth rule does not apply
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The option to cancel via a button - a requirement for companies in the online distance selling business
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Tax group - Subsequent adjustment of a profit transfer agreement
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Contracts between related parties - The importance of the written form for tax recognition
read moreSocial Insurance Values for 2026
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Online formation of a GmbH [German private limited company] - Possibilities for entrepreneurs and founders
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New pay transparency - the deadline for implementation and what employers need to know about this
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Sale of shares in a GmbH while continuing to work as the managing director - How do the profits have to be taxed?
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Can annual leave (or payment claims in lieu thereof) expire on termination of the employment relationship?
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Share purchase - Doubts about the double assessment of real estate transfer tax when there is a time lag between the signing and closing
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Even self-employed building workers are normally obliged to pay social security contributions.
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Absence of the notary’s signature - the validity of a contract of inheritance
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Absence of the notary’s signature - the validity of a contract of inheritance
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A notice of termination via recorded delivery without a delivery receipt is ineffective
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New periods of protection after a miscarriage - Adjustments to the Maternity Protection Act
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Social Media - Entitlement to full use of inherited Instagram accounts
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The ‘Berlin Will’ - Financial support for the building of a house as a trigger for the compulsory portion penalty clause?
read moreNo flat-rate holding company discount when the net asset value method is applied
read more‘One-sided’ revocation of a joint will is not possible
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Discrimination - Employers bear the responsibility for equal treatment also in relation to third parties
read moreVAT liability in the case of the early termination of a contract for services
read moreProperty letting - Merely owning property does not establish residency in Germany
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League clause in employment contracts - Relegation is not a legitimate reason for setting a time limit
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The use of a (qualified) digital signature for annual financial statements - is permitted?
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Changes to German postal services with implications for tax-related postal letter communications
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Obligation to provide proof for accidents involving wild animals - Claimants required to produce unambiguous evidence
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Inheriting despite divorce - The designation of an heir determined before getting married will prevail if no further provisions are put in place
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Social security - Obligation to pay contributions in the event of a delay in flat-rate taxation
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IT CMS to prevent liability cases - Lessons from CrowdStrike
The implementation of IT controls makes it possible for managing directors and companies to avoid the risk of…
read moreClaims by the German social welfare office for the return of gifts
In family groups, a question that more frequently arises is whether or not assets should already be…
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Obligation for private individuals to report foreign payments
Companies are normally aware of the obligation to report foreign payments and have integrated the appropriate…
read moreLiquidation proceedings in the case of a small corporation
The number of insolvencies has been increasing for some time now and one question that comes up again and…
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Right to a compulsory portion (of a testator’s estate) - Usufruct is not necessarily a gift
The wish to disinherit specific legal heirs in a will is not uncommon. However, in Germany, the right to a…
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