Investitionen Im Europäischen Verteidigungssektor

On 18 December 2025, the European Securities and Markets Authority (ESMA) published a report on the revised guidelines on liquidity management tools (LMTs) for UCITS and open-ended AIFs

Inventory management is a critical aspect of supply chain management that has become an increasingly hot topic in recent years.

The Old Age Pension Bill adopted by the cabinet on December 3 moves from the present system of taxing pensions by restricting relief on the contributions to one of full relief now and full charge later.

On 19 March 2025, the European Commission (the Commission) unveiled its long-awaited Savings and Investments Union (SIU) strategy.

In this final episode of the 2026 World Retail Podcast series on Unlocking volume growth, Niamh Stone and Markus Schmid from AlixPartners interview Torsten Toeller, founder of Fressnapf, Europe's leading pet retail brand.

With the RESourceEU Action Plan, the European Commission is providing a key industrial policy impetus to secure critical raw materials in Europe.

EU national supervisory authorities will collect the Register of Information (ROI) pursuant to the EU's Digital Operational Resilience Act (DORA) from in scope financial entities in April 2025...

Is it Feasible for Employees Assigned to Germany to Remain on the Payroll of the Parent Company? PwC Frequently Asked Question.

On 13 July 2010 the European Commission presented a Proposal for a Directive of the European Parliament and of the Council on "Conditions of Entry and Residence of Third-Country Nationals in the framework of an intra-corporate transfer" (KOM(2010) 378).

Congratulations! You plan to become managing director (Geschäftsführer) of a German limited liability company (a "GmbH").

M&A COVID-19 Wire - Part 9

The German Federal Government plans to revise the so-called attribution taxation applicable to German-resident founders/settlor and beneficiaries of foreign family foundations and trusts under Section 15 German Foreign Tax Act (Außensteuergesetz – AStG).

Recently the AIFM Transformation Act which, inter alia, has replaced the German Investment Funds Act by the German Capital Investment Act .

Since the implementation of the AIFM-Directive, the marketing of funds by third country managers to professional investors in Germany requires marketing approval.

On 11 May 2022, the German Federal Ministry of Finance (BMF) published its long-awaited circular on "the German income tax treatment of cryptocurrencies and other token".

On 21 July 2015, the German Federal Ministry of Finance released a discussion draft for a proposed German Investment Tax Reform Act.

The German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive (the "AIFM Tax Act") did not pass the legislative process prior to the Federal Election. Initially, it was envisaged that the AIFM Tax Act should enter into force on 22 July 2013.

Existing funds which no longer invest after July 22, 2013 are not required to comply with the provisions of the KAGB, even if the manager of such funds also manages funds which still make investments.

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.