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In der digitalisierten Wirtschaft stellen Daten und Geschäftsprozesse eine wesentliche Grundlage der Wertschöpfung dar. Zunehmende Auslagerungen zentraler Funktionen – etwa Finanz-buchhaltung, Lohn- und Gehaltsabrechnung, Zahlungsabwicklung, IT-Hosting, Rechen-zentrumsbetrieb und Cloud-Services – erhöhen das Risikoprofil von Organisationen.

In the digital economy, data and business processes are an essential basis for value creation. The increasing outsourcing of central functions – such as financial accounting, payroll accounting, payment processing, IT hosting, data center operations, and cloud services – increases the risk profile of organizations.

Reducing unnecessary bureaucracy is an ongoing task for the German government. In the Coalition Agreement of the 20th legislative period, the governing parties agreed to reduce...

Effective January 1, 2004, the German Tax Legislation has been amended. For foreign investors, the tightened thin capitalization rules are certainly the most important changes.

As the first half of the year draws to a close, we are sending you our second issue of Focus on Labour Law, which provides you with an up-to-date overview of the most important labour court decisions of recent months...

The status of whistleblowers in Germany is primarily governed by European law. The relevant legislation is Directive (EU) 2019/1937 of the European Parliament and of the Council on the protection...

The acquisition of publicly traded companies in Germany is principally governed by the recently adopted Securities Acquisition and Corporate Takeover Act. (3 page article)

Congratulations! You plan to become managing director (Geschäftsführer) of a German limited liability company (a "GmbH").

Originating loans to German borrowers requires a licence under German law, a European passport or an exemption from German licence rules.

Issues relating to German Tax & Legal News

On 7 May 2025, the European Securities and Markets Authority (ESMA) published its Final Report on, among other things, technical advice concerning EU Market Abuse Regulation...

The acquistition of publicly traded companies in Germany is principally governed by the recently adopted Securities Aquisition and Corporate Takeover Act. (3 page article)

German Tax and Legal News from PWC

Alman Tedarik Zinciri Durum Tespiti Yasası şirketlere, çevreye ve insan haklarına saygılı bir şekilde işlerini yürütmeleri konusunda yükümlülükler yüklemektedir.

In the third quarter of 2022, employers faced several landmark labour court decisions as well as legislation that will have a tangible impact on HR operations.

COVID-19 –State Aid For Affected Companies (Overview) - Information from 31 March 2020.

Zum Abschluss der ersten Jahreshälfte senden wir Ihnen unsere zweite Ausgabe des Fokus Arbeitsrecht, der einen aktuellen Überblick über wichtige arbeitsgerichtliche Entscheidungen...