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  • Article

    Can The Discontinuance of an Outsourcing Contract Constitute The Transfer of a Facility?

    As discussed in the preceding article, if a buyer acquires substantial assets of a facility and the buyer continues operating that facility, then the employees of that facility will automatically be deemed to have been assigned to the buyer.
    GermanyEmployment and HR
    Jones Day
    Jones Day
  • Article

    The Purchase and Sale of Companies in Germany - 4.2.3.3 Purchase Contract, Share

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

    124. Report On Transfer Pricing Conference

    GermanyTax
    KPMG Germany
    KPMG Germany
  • Article

    Brexit Insight From The EU-27: Germany

    German legislators have adopted a number of Acts of Parliament in relation to Brexit both on the federal level and on the level of the 16 German states.
    GermanyGovernment, Public Sector
    Squire Patton Boggs LLP
    Squire Patton Boggs LLP
  • Article

    Intellectual Property Law Of Germany - Trade Marks And Service Marks

    GermanyMedia, Telecoms, IT, Entertainment
    Freshfields Bruckhaus Deringer
    Freshfields Bruckhaus Deringer
  • Article

    When A Lease Ends But The Dispute Begins

    A high-value vehicle lease can look straightforward until the leasing company fails. Then the business using the vehicle may find itself caught between an insolvent supplier and the bank that funded the deal. A recent dispute involving a Mercedes-Benz G 63 AMG shows why the fine print matters.
    GermanyInsolvency/Bankruptcy/Re-Structuring
    Michael Kyprianou & Co. LLC
    Michael Kyprianou & Co. LLC
  • Article

    067. Constructive Contributions As Gifts To Corporations

    GermanyStrategy
    KPMG Germany
    KPMG Germany
  • Article

    German Profit And Loss Transfer Agreements Face Deadline To Protect Consolidated Tax Treatments

    Existing contracts must be amended no later than December 31, 2019.
    GermanyTax
    Jones Day
    Jones Day
  • Article

    Input VAT Recoverable If Relevant Foreign Outputs Could Have Been VAT-ed If Performed At Home

    The Supreme Court has allowed deduction of German VAT borne on inputs for a Dutch building let out to other businesses on the premise that the owner would have elected to charge the outputs to VAT.
    GermanyTax
    PricewaterhouseCoopers
    PricewaterhouseCoopers
  • Article

    Kammergericht Berlin: Bitcoins kein Finanzinstrument im Sinne des KWG

    Dem Urteil des Kammergerichts lag ein Strafverfahren gegen den Betreiber einer Online-Handelsplattform für Bitcoins zugrunde.
    GermanyTechnology
    SKW Schwarz
    SKW Schwarz
  • Article

    Europe: Bafin Clarifies The German Approach To The Eltif 2.0 Regime

    As anticipated in our earlier blog on ELTIF 2.0, Regulation (EU) 2023/606 amending the Regulation on European long-term investment funds (ELTIF Regulation) has been in force since 10 January 2024.
    European UnionFinance and Banking
    K&L Gates
    K&L Gates
  • Article

    105. ECJ: Jurisdiction Of The Court And Interpretation Of Merger Directive Anti-Abuse Clause

    GermanyAccounting and Audit
    KPMG Germany
    KPMG Germany
  • Article

    133. VAT Rate For Individualised Software

    GermanyFinance and Banking
    KPMG Germany
    KPMG Germany
  • Article

    146. ECJ - Market Price Precludes Alternative Minimum Tax Base

    GermanyFinance and Banking
    KPMG Germany
    KPMG Germany
  • Article

    EZB-SSM zieht Grenze zwischen Aufsichtsregeln und Erwartungen neu

    The European Central Bank has completed a comprehensive review of its supervisory publications within the Single Supervisory Mechanism, analyzing approximately 130 documents...
    GermanyFinance and Banking
    PwC Legal Germany
    PwC Legal Germany
  • Article

    The Rise Of The Actively Managed Certificate

    Actively Managed Certificates (AMCs) have become more and more popular in recent years. They combine the advantages of structured products with features that allow for a flexible adjustment of...
    GermanyFinance and Banking
    iMaps Capital Markets Group
    iMaps Capital Markets Group
  • 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

    104. ECJ: VAT Treatment Of Transportation Of Employees To Work By Their Employer

    GermanyAccounting and Audit
    KPMG Germany
    KPMG Germany
  • Article

    161. Commercial Law Reform

    GermanyAccounting and Audit
    KPMG Germany
    KPMG Germany
  • Article

    The Purchase and Sale of Companies in Germany - 5.Asset Purchase Agreement - Art

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

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