Last time, in the second article of our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law, we discussed […]
In the course of M&A transactions, subsequent purchase price payments are frequently agreed. The aim of such so-called earn-out payments is either to […]
When assessing whether or not an amount should be categorised as a constructive dividend, the question that always arises relates to the arm’s length […]
The amended version of the Packaging Act (Verpackungsgesetz) came into effect on 3.7.2021. In the following section we outline the amendments as well […]
Draft legislation to “Supplement and Amend the Regulations for the Equal Participation of Women in Leadership Positions in both the Private and Public […]
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