Tax and law blog

Tax and law, auditing and business valuation, transactions and compliance are all fast-moving areas. What are the latest developments? And how might they affect you? Read our blog to find out more.

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Familienunternehmen
Family Business | Corporate Law
15.01.2026 | Dr. Bettina Wirth-Duncan
Family businesses – Succession planning under company law
In addition to sound inheritance planning, which we discussed in our previous blog post, the focus should also be on clear provisions in the articles of association of…
International Tax Law / Transfer Pricing | Global Mobility | Private Clients
23.12.2025 | Michal Fabian Kühn, Stephan Linseisen LL.M., Max Dietrich
Federal Tax Court finally clarifies how payouts from US pension plans are taxed in Germany
Payments from US pension plans, including the 401(k) plan type, are not treated as a capital gain. Instead, they are recognized as pension payments and are subject to the…
Family Business
22.12.2025 | Dr. Bettina Wirth-Duncan
Family businesses – Business succession from an inheritance law perspective
The generational change represents one of the most complex and decisive phases for family businesses. In addition to economic and organisational issues, inheritance and…
International Tax Law / Transfer Pricing
18.12.2025 | Dr. Christian Engelen, Dr. Nils Linnemann
Federal Central Tax Office (BZST) changes practice for relief from withholding tax on US income
US investments have traditionally been of great importance to the German economy. The return on investment of US corporations is significantly influenced by the tax…
International Tax Law / Transfer Pricing | Global Mobility | Private Clients | Foundations & NPO
20.11.2025 | Michal Fabian Kühn, Dr. Michael Tischendorf
Is Attribution Taxation on the brink of reform? A draft bill looks at revising Sec. 15 of the German Foreign Tax Act (of 18 November 2025)
Section 15 of the German Foreign Tax Act (Außensteuergesetz, “AStG”) provides that, under certain conditions, the current income of foreign foundations and trusts is…
Corporate Law | Capital Markets Law | Restructuring and Insolvency Law
14.11.2025 | Prof. Dr. Christian Brünkmans LL.M.
Wirecard Ruling: No Compensation for Deceived Shareholders from Insolvency Estate
Shareholders in the Wirecard AG insolvency will – almost certainly – come away empty-handed. This follows from the Federal Court of Justice’s (Bundesgerichtshof – BGH) de…
Weltkarte als Symbol für internationale Mindestbesteuerung und OECD-Side-by-Side-Package
Global minimum tax (Pillar 2)
21.10.2025 | Jan Frieso Brodersen, Dr. Robert Vossebürger
G20 Finance Ministers Meeting and OECD Update on Pillar 2 Developments
On October 15 and 16, 2025, the fourth meeting of the G20 Finance Ministers and Central Bank Governors took place in Washington D.C. Regarding the future of Pillar 2, the…
Global minimum tax (Pillar 2)
20.10.2025 | Dr. Nils Linnemann
Update on the Implementation of Pillar 2 in Germany
Minimum Tax Act in force since January 1, 2024 The German Government has always supported the concept of introducing a Global Minimum Tax aiming for a so-called „leveled…
International Tax Law / Transfer Pricing | Private Clients
24.07.2025 | Dr. Philipp Windeknecht, Dr. Ruth Junius-Morawe
Die Begründung der Zuständigkeit deutscher Nachlassgerichte aufgrund sog. Altverfügungen
Die Zuständigkeit deutscher Nachlassgerichte richtet sich in der Regel nach dem letzten gewöhnlichen Aufenthalt des Erblassers beziehungsweise nachrangig danach, ob es…
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