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It has been difficult for the Industrial Goods sector to greet 2024 as a "Happy New Year".

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

The vast majority of employers in Germany are aware by now that caution is required when formulating job advertisements in order to avoid being confronted with accusations of discrimination...

Many companies offer employees the use of a company car, especially to attract more highly qualified employees. This

When setting up a business in Germany, the relatively high standard of employee rights provided by the German labour and employment law needs to be taken into consideration.

Temporary use of existing internal models, subject to a strong roll-out plan and governance will be accepted...

Cost increases, sales slumps, lack of liquidity: these days, companies are facing major challenges. When a company runs into difficulties, it needs experienced people who have knowledge of such situations and ...

Sustainability criteria have evolved from voluntary commitments to critical factors in corporate financing. Companies seeking refinancing during crisis must now not only address operational and financial challenges but also credibly demonstrate ESG transformation, navigating potential deal-breakers, restructuring concept requirements, and greenwashing liability risks.

‘Future collective agreements' between employers and unions to protect sites and jobs in the context of restructuring are increasingly popular in Germany.

In an important decision this year (I ZB 48/24), the German Federal Court of Justice confirmed that parties can agree to exclude the application of German law on general terms and conditions...

There are several practical reasons for taking a closer look at internal investigations as a large number of corruption and embezzlement cases.

The German Federal Ministry of Finance has published a discussion draft regarding the amendment of the real estate transfer tax ("discussion draft"), which is especially important with respect to share deals.

The Fiscal Court of Münster has ruled on a critical question in German reorganization tax law: when assessing whether a contribution in kind qualifies for tax-neutral treatment, should authorities examine the circumstances on the actual contribution date or the retroactive tax effective date? This decision challenges longstanding administrative guidance and could fundamentally reshape how businesses structure tax-efficient reorganizations involving partnership interests and special business assets.

Management- und Mitarbeiterbeteiligungen sollen eine wirtschaftliche Teilhabe am Erfolg des Unternehmens vermitteln. Sie schaffen interest alignment mit den Gesellschaftern und bilden daher ein effektives...

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

The new Product Liability Directive was published in the Official Journal of the European Union on 18 November 2024. It will enter into force on 8 December 2024, that is, 20 days after its publication.