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On 27 May 2021, the German Supreme Tax Court published two decisions dated 1 December 2021 regarding the taxation of management participations (Ref. VIII R 21/17 and VIII R 40/18).

The military escalation in Iran is putting pressure on international supply chains and raising key legal questions for companies, such as risk distribution in the event...

Die militärische Eskalation im Iran belastet internationale Lieferketten und wirft für...

Mit dem am 14. Januar 2021 im Bundestag beschlossenen Änderungsantrag der Bundesregierung zum Gesetzentwurf der 10. GWB-Novelle hat der Gesetzgeber die Compliance-Defense in kartellrechtlichen Bußgeldverfahren vor dem Bundeskartellamt beschlossen.

On 18 March 2026, the European Commission presented EU Inc. – a new, unified set of rules for businesses intended to apply across the EU.

At first glance, not much – but far from it! For years, not only global companies have been dealing with issues that are now on everyone's lips with buzzwords like ESG, sustainability, and green compliance.

On 10 February 2021, the German Federal Government published its draft Transparency Register and Financial Information Act. The purpose of the Government Draft is to intensify the fight against money laundering and terrorist financing.

With the extension of the German Act on the Federal Office for Information Security [Gesetz über das Bundesamt für Sicherheit in der Informationstechnik, BSI-Gesetz] ("BSI Act"), the federal...

Über die letzten Jahre hat der deutsche Glasfasermarkt ein dynamisches Wachstum erlebt, angetrieben von hohen Gewinnerwartungen, politischer Agenda (z.B. die "Gigabitstrategie" der Bundesregierung), milliardenschweren Finanzierungen zu niedrigen Zinsen und einer ständig steigenden Zahl neuer Markteintritte.

Exit taxes will apply to private investors in investment funds who leave Germany and have purchased investment shares priced at a minimum of €500,000...

The acronym ESG, which stands for Environmental, Social, and Governance, encompasses the three core pillars of sustainability. ESG is not merely a passing trend; it represents a fundamental shift in how businesses operate and are assessed.

Increasingly far-reaching restrictions with respect to the COVID-19 virus also bring to light the issue of timely drafting, auditing, adoption, and publication of annual and consolidated financial statements...

Please find another M&A update due to the COVID-19 pandemic.

On 10 November 2022, the European Parliament has adopted the EU Directive on Corporate Sustainability Reporting.

On 28 November 2022, the Council of the European Union adopted the Corporate Sustainability Reporting Directive (CSRD), following its prior approval by the EU Parliament on 10 November 2022.