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.

Looking for a particular blog post?

Antitrust LawAudit & ValuationCapital Markets LawComplianceCorporate and Group Tax LawCorporate LawCrypto Assets ESG Family Business Foreign trade law Foundations & NPOGlobal minimum tax (Pillar 2) Global Mobility Indirect TaxesInternational Tax Law / Transfer PricingIP/IT/Data ProtectionLabor and Social Security LawLitigation and ArbitrationPrivate ClientsPrivate EquityReal Estate Restructuring and Insolvency Law Tax and Commercial Criminal LawTax LawTax LitigationTax TechnologyTransactions / M&A
Family Business
03.06.2025 | Dr. Bettina Wirth-Duncan
Family businesses - The corporate law aspects (Part 2)
Following on from the first part of our blog series, this part analyses the corporate law aspects of family enterprises in Germany. Family enterprises place quite…
International Tax Law / Transfer Pricing
05.05.2025 | Dr. Christian Hick
BFH: A permanent establishment is not an employer under tax convention law
In its decisions of 12 December 2024 (VI R 25/22, VI R 26/22 and VI R 27/22) published on 17 April 2025, the Federal Tax Court (Bundesfinanzhof – BFH) dealt with the…
International Tax Law / Transfer Pricing
02.05.2025 | Michal Fabian Kühn, Dr. Michael Tischendorf, Dr. Michael Schwindt
Attribution taxation: Federal Tax Court grants relief for settlors and beneficiaries of foreign trusts and foundations
Settlors and beneficiaries of foreign trusts and foundations are exposed to a wide range of tax risks. Sometimes, settlors and beneficiaries in Germany can face a tax…
Family Business
25.03.2025 | Dr. Bettina Wirth-Duncan
Family-owned businesses: keeping the German economy afloat?
BMW AG, Volkswagen AG and the Würth Group – household names in Germany and beyond – have one thing in common: they are all family-owned businesses. Germany is home to…
Crypto Assets | Compliance | Private Clients | Tax Law
12.03.2025 | Dr. Klaus Himmer, Dr. Florian Lindermann
Germany’s Federal Ministry of Finance on cryptocurrencies and tax: new circular answers individual questions (Part II)
This blog post is Part II of our series on the newly published BMF circular addressing cryptocurrencies and tax. You can read Part I here. Revision of the explanatory…
Crypto Assets | Compliance | Private Clients | Tax Law
12.03.2025 | Dr. Klaus Himmer, Dr. Florian Lindermann
Germany’s Federal Ministry of Finance on cryptocurrencies and tax: new circular answers individual questions (Part I)
In March this year, Germany’s Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the…
Global minimum tax (Pillar 2)
15.01.2025 | Dr. Alexander Geißler, Dr. Nils Linnemann
Minimum Tax: Mandatory Group Entity Notification by 28.02.2025
Minimum Tax Group Head: Centralisation of filing and payment obligations The global minimum tax (“Pillar Two”) applies for the first time to the financial year ending in…
International Tax Law / Transfer Pricing
13.12.2024 | Prof. Dr. Sven-Eric Bärsch, Hendrik N. Schmidt M.Sc.
Germany Publishes Newly Updated Administrative Guidance on Transfer Pricing
On December 12, 2024, the German Federal Ministry of Finance (BMF) has issued newly updated Administrative Guidance governing Transfer Pricing (Administrative Principles…
Tax Law | International Tax Law / Transfer Pricing
02.12.2024 | Michal Fabian Kühn, Stephan Linseisen LL.M.
Annual Tax Act 2024: Foreign retirement plan reforms
Germany’s Annual Tax Act 2024 (Jahressteuergesetz) brings tweaks to the country’s Income Tax Act (Einkommensteuergesetz). Due to adjustments to Sec. 22 no. 5 sentence 2…
Page 3/12