When workforce requirements fluctuate, agreements to work on call can provide employers with the flexibility they need. However, in order to meet the …
In response to the German Federal Tax Court’s (“BFH”) most recent case law according to which the Court defined the principles for the attribution of …
In its decision of September 28, 2023 – 10 U 21/23, the Brandenburg Higher Regional Court (“OLG”) recently decided that the contractor’s use of a …
If the contractor requires the client to provide a builder's guarantee in accordance with Art. 650f BGB (German Civil Code), the claim for the …
Income from non-functional foreign controlled foreign corporations can be added to the profits of German shareholders and thus become taxable in …
From December 31, 2023, the assumed approval for electricity distribution network operators’ public electromobility charging points will cease to …
Is a clause in a supplementary pension scheme effective according to which a company disability pension requires the receipt of a statutory pension …
Since January 1, 2021, member states have already been paying 80 cents per kilogram of non-recycled plastic waste to the European Union (EU). However, …
Baker Tilly has successfully provided business and legal advice to Deufol Group as Debt Advisor and Legal Advisor on the refinancing of the existing …
Pursuant to Art. 650f (1) BGB (German Civil Code), contractors in construction projects may demand from their customers a security deposit for the …