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Pillar 2: Minimum tax registration obligations at the end of the year 2024
Start-ups: Court confirms effectiveness of a vesting provision in the shareholders’ agreement
German EVB-IT framework agreement and digital contract tool: A significant step for public IT procurement
Strengthening the resilience of critical infrastructures: What companies need to know about the new KRITIS umbrella law
Increase in the mini- and midi-job limit from January 1, 2025
The inflation compensation premium is coming to an end - how companies can still act
Employees are entitled to an annual leave. The European Court of Justice’s (ECJ) decision of September 22, 2022 (C-102/21, C-518/20, C-727/20) in connection with vacation law further strengthens such entitlement.
Baker Tilly has provided legal advice to La Française Real Estate Managers (La Française REM) on the purchase of an office and manufacturing property southeast of Nuremberg.
In June, the German Federal Social Court ruled that lawyers working as a company’s managing partners can generally be subject to social security contributions. In the underlying case, five lawyers working as managing partners …
The gas shortage is increasingly affecting all areas of life, including food production. In the case of local sugar producers, the Cartel Office is now sending a signal to affected industries.
The US Internal Revenue Service (IRS) announces for the new regulations on dividend equivalent payments to not take effect before January 1, 2025. For withholding agents and qualified intermediaries, this is by no means a …
Caution with regard to individual transfers of real estate to partnerships that are exempt from real estate transfer tax: This is due to the German Act to Modernize Partnership Law (MoPeG), which comes into force on January …
With Art. 48 I GmbHG (German Limited Liability Companies Act), the legislator creates the legal basis for virtual shareholders’ meetings. Baker Tilly partner Oliver Köster and Eden Tahmasian, research associate in the …
The break between the German Transformation Tax Act (Umwandlungssteuergesetz) and the German Transformation Act (Umwandlungsgesetz) remains after the draft of a law for the implementation of the Transformation Directive …
A recent decision by the German Federal Labor Court (BAG, decision dated March 1, 2022 – 9 AZR 260/21) once again shows that particular caution is required with regard to the wording of continuing education and training …
A Baker Tilly team headed by lead partner Alexandra Sausmekat, Attorney-at-Law/Tax Advisor, advised Berlin-based Transdev GmbH on tax, legal and business management aspects of its rail operations’ restructuring in parts of …