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  • Article

    The Purchase and Sale of Companies in Germany - 4.1.1 Pre-Contract - Duties Duri

    GermanyAntitrust/Competition Law
    Wessing Berenberg-Gossler Zimmermann Lange
    Wessing Berenberg-Gossler Zimmermann Lange
  • Article

    The Purchase and Sale of Companies in Germany - 4.1.2 Pre-Contract - Letter Of I

    GermanyAntitrust/Competition Law
    Wessing Berenberg-Gossler Zimmermann Lange
    Wessing Berenberg-Gossler Zimmermann Lange
  • Article

    The Purchase and Sale of Companies in Germany - 3.Corporate Forms - Wessing Bere

    GermanyCorporate/Commercial Law
    Wessing Berenberg-Gossler Zimmermann Lange
    Wessing Berenberg-Gossler Zimmermann Lange
  • Article

    The Purchase and Sale of Companies - 8.Form Of Confidentiality Agreement, Pro-Bu

    GermanyEmployment and HR
    Wessing Berenberg-Gossler Zimmermann Lange
    Wessing Berenberg-Gossler Zimmermann Lange
  • Article

    123. Status Of Draft Guidelines On The Taxation Of Permanent Establishments

    GermanyTax
    KPMG Germany
    KPMG Germany
  • Article

    084 Contribution Of Dividend Receivable To Distributing Corporation Not Necessarily Covert Non-Cash Contribution

    GermanyLitigation, Mediation & Arbitration
    KPMG Germany
    KPMG Germany
  • Article

    Parent May Write Down Subordinated Loan to a Subsidiary - Supreme Tax Court

    The Supreme Tax Court has held that a parent may write a subordinated loan to a subsidiary down to its fair market value calculated on the same lines as for an equity investment
    GermanyStrategy
    PricewaterhouseCoopers
    PricewaterhouseCoopers
  • Article

    Registerfälle: MoFo unterstützt den Bundesverband der Deutschen Industrie (BDI) bei der Erstellung seines Positionspapiers zur Verlängerung der Antragsfrist

    Das Bundesministerium der Finanzen („BMF") hat am 29.06.2022 offiziell die Antragsfrist für die Anwendung des "vereinfachten Verfahrens" in ...
    GermanyTax
    Morrison Foerster
    Morrison Foerster
  • Article

    Navigating 2020

    With the UK having left the EU on February 1, 2020, EU policymakers responsible for the direction of the Eurozone, Banking Union and Capital Markets Union...
    European UnionFinance and Banking
    Dentons
    Dentons
  • Article

    007. VAT: Verification Procedure for VAT Identification Numbers

    GermanyFinance and Banking
    KPMG Germany
    KPMG Germany
  • Article

    103. ECJ: Permissibility Of General Percentage Accruals For Guaranty Obligations

    GermanyFinance and Banking
    KPMG Germany
    KPMG Germany
  • Article

    CJEU: Payment By Direct Debit May Not Be Made Dependent On Residence In Germany

    In online trading, customers are usually provided with several alternative payment methods (purchase on account, direct debit, credit card, PayPal, etc.).
    GermanyFinance and Banking
    SKW Schwarz
    SKW Schwarz
  • Article

    European Bank Recovery And Resolution

    Recovery and resolution scenarios are still of importance for European institutions. Banks perform functions which are critical for economic activity to take place.
    GermanyFinance and Banking
    Reed Smith (Worldwide)
    Reed Smith (Worldwide)
  • Article

    Rimon Falkenfort Attorney Comments On Draft Proposal For Germany's Future Financing Law

    The draft of a Future Financing Act published by the Federal Ministries of Finance and Justice on April 12, 2023, raises great anticipation. Over 143 pages, more than 25...
    GermanyFinance and Banking
    Rimon
    Rimon
  • Article

    Tax Simplification: Finance Ministry Reports Progress On Streamlining Procedures

    The finance ministry has published a progress report on its efforts to date to simplify tax procedures with online assessment and collection.
    GermanyFinance and Banking
    PricewaterhouseCoopers
    PricewaterhouseCoopers
  • Article

    Update: Circular Of German Federal Ministry Of Finance Regarding AIFM Tax Act

    In our Client Information dated 30 April 2014 we provided information on a Circular dated 23 April 2014 released by the German Federal Ministry of Finance regarding certain open issues in connection with the AIFM Tax Act.
    GermanyFinance and Banking
    POELLATH
    POELLATH
  • Article

    Revival Of The CISG? Evading An Ever More Complex German Civil Code

    The German Civil Code (BGB) has been getting increasingly complex for years, in part due to several EU Directives and in part due to domestic legislative changes.
    European UnionCorporate/Commercial Law
    Luther Luxembourg S.A.
    Luther Luxembourg S.A.
  • Article

    056. VAT ID Number and Intra-Community Deliveries

    GermanyAccounting and Audit
    KPMG Germany
    KPMG Germany
  • Article

    082. Compatibility Of The Tax Consulting And Audit Functions

    GermanyAccounting and Audit
    KPMG Germany
    KPMG Germany
  • Article

    087. Requirements Of Bookkeeping In Germany Void Under Art. 52 Of EC Treaty?

    GermanyAccounting and Audit
    KPMG Germany
    KPMG Germany

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