The Supreme Tax Court has held that the hotel costs of an employee for occasional overnight stays near the place of work rank as business expenses. This reverses the position taken in earlier cases.

The annual tax returns submitted by corporate and other business taxpayers are usually accepted as filed, unless they are obviously incorrect or illogical, or unless the taxpayer openly discloses that he has taken a position at variance with the known views of the tax authorities. However, the assessment notices issued will be provisional subject to fiscal audit

The German regulatory practice has been to treat bitcoin as a unit of account and thus a financial instrument.

The Council of the European Union has adopted its 20th and 21st sanctions packages against Russia, marking a fundamental shift in EU sanctions policy. Rather than simply expanding lists of designated persons, these measures systematically target the financial infrastructure—payment channels, banking relationships, crypto-asset ecosystems, correspondent banking, trade finance, and maritime logistics—that enables Russia's war economy.

Today's guest details how European regulators are changing their approach to regulating Europe's markets and what that means for the financial services firms under their supervision.

The European Banking Authority (EBA) and more recently its sister European Supervisory Authorities (ESAs)

AlixPartners' 2025 DACH Debt Report provides an in-depth analysis of the changing financial landscape across the region, as companies respond to shifting economic conditions and new challenges.

In the Frosta judgment (2013), the German Federal Court of Justice reversed its ruling made in the Macrotron case (2002) regarding delisting in Germany.

Fieldfisher advised the management of PWK Group in respect of the structuring of a management buyout (MBO) at the side of the investors as well as on a shareholders' agreement with the equity partner HANNOVER Finanz.

Last week, Germany's Financial Supervisory Authority unveiled a centralized platform for receiving whistleblower complaints, including anonymous complaints, of alleged violations of supervisory provisions within the financial sector.

Fit and proper assessments are key supervisory tools in the EU but also in the Eurozone and its Banking Union.

Dr. Martin Heuber has taken the helm as Managing Partner of Mayer Brown in Germany, succeeding Guido Zeppenfeld in this leadership role. What strategic priorities is this banking and finance expert setting in the current market climate, and how are debt funds performing under his guidance?

Last Friday, Michael Barr, the Federal Reserve Board's ("FRB") Vice Chair for Supervision, delivered remarks to the ECB Forum on Banking Supervision in Frankfurt, Germany entitled The Importance of Effective Liquidity Risk Management.

On June 29, 2022, the German Federal Ministry of Finance ("MoF") officially extended the filing deadline for the application of the "simplified procedure" in the so-called "register cases" by one year.

The EU Commission adopted as a result of its FinTech Action Plan, the European Crowdfunding Services Providers Regulation (ECSPR 2020/1503) on 20th October 2020.

Transactions in Bitcoin do not constitute a bank transaction and certainly such transactions are not a criminal offence.