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Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to pay VAT to their local tax offices even in […]

Recently, a number of new court rulings with respect to private sales transactions involving real estate were disclosed. The courts ruled on whether […]

The distinction between a bridge loan and a reorganisation loan plays a fundamental role in business financing. In the following section we first […]

While in the first report in our multi-part series of articles we provided a basic overview of sustainability reporting in accordance with the EU’s […]

On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13 and no.12) against Russia. A particular […]

When stakes in a partnership are sold, besides a fixed purchase price, the contracting parties sometimes also agree variable purchase price components […]

Recently, the Hanover District Court had to rule on the consequences of a dispute at a hotel pool. The subject of the dispute was the poolside sun […]

In the following section we provide an overview of the amendments made to the Growth Opportunities Act within the framework of the outcomes agreed as […]

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and further developing sustainability […]

The chatbot ChatGPT was launched by OpenAI, a US American company, in November 2022. Since then, such so-called large language models (generative […]