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Category: Allgemein

Employee share ownership without the tax pitfalls: Hurdle Shares as a smart solution for start-ups and medium-sized limited companies

Employee share ownership without the tax pitfalls: Hurdle Shares as a smart solution for start-ups and medium-sized limited companies

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BAG: Is the forfeiture of „vested“ employee options in the event of voluntary resignation unlawful?

BAG: Is the forfeiture of „vested“ employee options in the event of voluntary resignation unlawful?

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Usufruct over gifted limited partnership interests – Avoiding co-partnership

Usufruct over gifted limited partnership interests – Avoiding co-partnership

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Estate liabilities under inheritance tax law: deductibility and recent developments

Estate liabilities under inheritance tax law: deductibility and recent developments

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Exit taxation under Section 6 of the Foreign Tax Act (AStG) and the treatment of past cases following the Federal Ministry of Finance (BMF) circular

Exit taxation under Section 6 of the German Foreign Tax Act (AStG) and the treatment of past cases following the Federal Ministry of Finance (BMF) circular of 2 June 2025

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Tax avoidance via tax havens under scrutiny: investigations in North Rhine-Westphalia are gathering pace

Tax avoidance via tax havens under scrutiny: investigations in North Rhine-Westphalia are gathering pace

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New whistleblower portal to combat tax crime: What you need to know

New whistleblower portal to combat tax crime: What you need to know

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Handelsblatt award for the law firm GWGL: „Best Tax Consultants & Auditors 2025“

Handelsblatt award for the law firm GWGL: „Best Tax Advisers & Auditors 2025“

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For a joint will to be valid, both spouses must be capable of making a will

A joint will drawn up by spouses, which is intended to set out the last wishes of both spouses, is only valid if, at the time the will was drawn up, both spouses were capable of making a will, that is to say, both parts were valid on the basis of their capacity to understand...

Risk of detection with interest-bearing foreign currency accounts

Risk of detection with interest-bearing foreign currency accounts

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