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Insolvency – Contesting the sale of a property below value

In the run-up to a looming insolvency, debtors frequently attempt to salvage the available private assets from the clutches of the insolvency […]

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Internet sales – Threshold for classification as a business

Occasional private sales on the internet will usually have no tax consequences. If the internet sales continue to grow, however, there is a risk that […]

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Flat-rate tax on non-cash benefits – The costs for the external setting of a business event have to be included

Business-related benefits for employees that are provided by employers in addition to the remuneration that would in any case be due may be taxed on […]

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Will coronavirus cause the home office to become a permanent establishment?

In view of the global pandemic, in some cases, employees are working exclusively from a home office (HO). If an employee lives in another country then […]

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OECD guidance on the coronavirus implications for transfer pricing

It is essential for businesses that operate internationally to continuously examine the transfer pricing rules. New situations such as, in particular, […]

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Non-financial reporting – Rising importance in the context of sustainable finance

Non-financial reporting is growing in importance in the public perception of annual reporting by companies. The coronavirus pandemic and climate […]

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On the horizon – The modernisation of German partnership law

The revision of German partnership law has been on the political agenda for a long time already. Now, however, the first milestone has been achieved – […]

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Adaptation of rental payments due to COVID-19-induced measures

To mitigate business closures during the pandemic, German lawmakers have decided to bolster the negotiation options of commercial tenants and lessees. […]

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Classification under employment law of crowdworkers in the case of control methods typical for employees

The term crowdworkers refers to workers who take on assignments that are made available to a group of people (crowd). The assignments are generally […]

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Pension provisions – Salary sacrifice arrangements where there is a sole shareholding managing director

The recognition of a pension provision requires a salary sacrifice within the meaning of the Occupational Pensions Improvement Act (Gesetz zur […]

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