If a property that is held as a private asset is sold during the speculation period then the value appreciation that has been realised has to be taxed […]
Since 1.7.2020, on the basis of an EU Directive (“Directive on Administrative Cooperation – DAC 6“), companies and their advisers have been obliged to […]
In many regions of Germany, the scarcity of affordable housing is becoming an ever more urgent issue. In 2019, a new Section 7b of the Income Tax Act […]
The general lockdown resulted in the cancellation of a considerable number of events for which tickets had already been sold. In the legislation to […]
Collective agreements are binding and employers may not dilute them by means of reference clauses. As a result of a ruling by the Federal Labour Court […]
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