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A foreign business with neither seat, place of management or branch in Germany may only appoint a fiscal representative to fulfil all German VAT obligations on its behalf and for its account where its only German sales are VAT-free and it has no input tax to be deducted. The fiscal representative may be anybody (person, firm or organisation) entitled to offer tax consulting services.

The declarations of the French Minister of Economy on April 29, 2020 regarding new restrictions on foreign investment underlines a global trend towards increased scrutiny on inbound...

The prominent German law magazine Deutscher AnwaltSpiegel published Frankfurt-based partner Sebastian Jungermann's article concerning foreign investment control and recent developments in Germany.

The June edition of the BUREN German Desk Newsletter examines critical developments in foreign investment screening, M&A transactions, and regulatory compliance for German companies operating in the Netherlands.

The finance ministry has published a progress report on its efforts to date to simplify tax procedures with online assessment and collection.

On May 20, 2020, the German Federal government adopted the 15th amendment to the Foreign Trade and Payments Ordinance (AWV). The changes to the AWV will be effective shortly, after publication in the Federal Gazette.

The German government lowered the threshold for acquisitions of German companies by non-EU and non-European Free Trade Association ("EFTA") acquirers.

The 17th amendment to the German Foreign Trade and Payment Ordinance ("AWV") adopted by the federal government on April 27, 2021.

Sooner than expected, the Federal Government adopted the 17th revision to the Foreign Trade Ordinance ("Revision") on 27 April 2021. The Revision entered into force on 1 May 2021.

Under the regime of German foreign investment rules („AWV") the German Federal Ministry for Economic Affairs and Energy (the „Ministry") ...

Der Aufsatz analysiert die jüngsten Entwicklungen in der europäischen und deutschen Gesetzgebung.

On 4 March 2026, the European Commission proposed a Regulation that would, for the first time, make European origin and low-carbon content formal conditions for access to public procurement...

The Federal Ministry for Economic Affairs and Climate Action is planning to further tighten the investment screening procedure for assessing foreign direct investments in Germany.

Though tongue in cheek, some have recently concluded that there is a direct correlation between Germany’s migration policies and its showing in major international soccer tournaments, with the reasoning that Germany may need to add some top players from foreign countries to be competitive.

The following provides a summary of issues that have attracted attention in the German M&A practice recently.

Das Bundeskabinett hat am 19.12.2018 nicht unerhebliche Änderungen bei den Vorschriften zur Investitionsprüfung beschlossen.

Germany ends its longtime liberal approach to foreign investments by increasing its intervention possibilities at national level and by lobbying a stricter regime at the EU level.