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Less than 18 months from now, the new European Data Privacy Regulation ("GDPR") will take effect.

On both 14 and 29 September 2022, the Federal Cabinet passed a multitude of bills to combat the energy crisis and thus set them on their way through parliament.

On January 22, 2026, the European Court of Justice (ECJ) issued a landmark ruling in joined cases C‑379/24 and C‑380/24, addressing the scope of the VAT exemption for cost-sharing groups under Article 132(1)(f)...

In its decision dated 7 March 2013, the European Court of Justice held that advisory services concerning investment activities of an investment fund, provided by a third party advisor to the management company of the fund, fall within the VAT exemption for the management of investment funds.

On July 1, 2025, the German Ministry of Finance has amended the VAT Application Decree (UStAE) to implement the CJEU's abuse-of-law rulings...

On 12 April 2023, the Federal Ministry of Finance and the Federal Ministry of Justice published the draft bill for a law on the financing of future-proof investments (Zukunftsfinanzierungsgesetz – "ZuFinG-E").

Companies and taxpayers alike are experiencing massive liquidity shortages due to the far-reaching restrictions on the economy and on public life caused by the COVID-19 pandemic,

On 23 April 2014 the German Federal Ministry of Finance released a circular regarding certain open issues in connection with the AIFM Tax Act.

Der Gesetzesentwurf zur Änderung der Besteuerung von Share Deals bei grundstückshaltenden Gesellschaften lag einige Zeit auf Eis, sprachen doch gute Gründe dafür, die gegenwärtige Regelung...

Mit dem gestern vom Bundestag verabschiedeten Jahressteuergesetz 2020 ist der Gesetzgeber einen großen Schritt auf gemeinnützige Organisationen

In its decision dated October 20, 2011, (Case C-284/09), the court of justice of the European Union, (ECJ), has held that Germany violates the principle of free movement of capital as set out in the rules of the European Union (EU) and the European Economic Area (EEA).

There can be a number of circumstances in which a company may want to engage someone in a country where the company currently has no employees.

It was only recently that the process of reforming European pharmaceutical legislation within the framework of European Commission proposal ‘Pharma Review 2001’ was finally completed, with the adoption of a pharmaceutical legislation package comprising a new Regulation (EC) No. 726/2004 and two amending Directives 2004/27/EC and 2004/28/EC by the European Parliament and the Council of the European Union on 17 December 2003 and 11 March 2004, respectively.

The tax reform compromise reached by the parliamentary Reconciliation Committee was passed by both chambers of parliament on December 19. The four bills will therefore take effect on January 1, 2004

On 26 June 2025, the German Federal Ministry of Finance (Bundesministerium der Finanzen, or BMF) published a new draft bill (following the formation of a new government) for an act to implement the DAC 8 Directive...