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On 17 July 2024 the German government adopted a growth initiative to boost Germany’s attractiveness, competitiveness and innovative strength as a place to do business. In addition to simplifying tax law, tax concessions for overtime and foreign skilled workers are intended to make Germany more attractive as a place to do business.

How has China's economy developed and how have China's outbound investments evolved? We look back at 2023 and provide an outlook for 2024 from the perspective of Chinese companies.

If a contractual partner gets into difficulties, there is often a desire to dissolve the contract. Many long-term contracts such as supply or distribution agreements contain so-called insolvency-dependent termination clauses (insolvenzabhängige Lösungsklauseln) for such cases. However, whether a termination can in fact be successfully based on such a clause must be examined on a case-by-case basis. Here, we inform about the legal requirements regarding the effectiveness for such clauses.

Including an increase in funding volumes and faster payout. We’ve put the most important details together below.

The EU NIS-2 Directive is a significant step towards improving cyber security in Europe. By introducing stricter security requirements for numerous companies and sectors and promoting international cooperation, it aims to strengthen the EU's resilience to cyber threats.

Two changes to the German Foreign Tax Act (Außensteuergesetz – AStG) will affect the treatment of intercompany cross-border financing transactions for tax periods from 2024. This post summarizes the new rules.

Merging KI and cyber security by way of M&A is a strategic goal for companies want-ing to be successful in a digital landscape that is increasingly interlinked and under threat. In this overview of the market we present current transactions in these critical markets and examine drivers for deals.

2024 – the number of companies that have been hacked is growing. According to the statistics of the Hiscox Cyber Readiness Report 2023, worldwide around 50 per cent of all businesses have already been the victim of a cyber-attack – and there was a dramatic rise in Germany in 2022. The number of reported cases is growing year by year. The question is no longer wheth-er a company will be attacked but when. In an attack, what should you do?

How does EaaS work and how can machinery and plant manufacturers take advantage of this model? What legal, tax and ESG aspects need to be considered? We answer the most crucial questions.

Find out what opportunities there are to benefit from the use of generative AI in M&A transactions.

A new report from the OECD provides fixed margin ranges for limited risk distribution and commissionaire activities. The report forms an annex to the OECD Guidelines but it is currently unclear if Germany will apply the rules.

The EU is creating a new legal framework for digital business models. Legislation like the Digital Markets Act, Digital Services Act, Data Act and AI Act includes a multitude of provisions that have to be complied with and legally implemented.

Since the Supply Chain Due Diligence Act came into force at the start of the year, im-plementing its requirements has to many companies become a fixed part of daily business. In this article, we point out the aspects that have turned into recurring is-sues which have to be considered in order to implement the Act properly.

A current federal government bill provides for raising the monetary thresholds for determining the sizes of enterprise classes in accounting law by around 25 per cent. In this article, we let you know the details.

In this article, you can read about the challenges that arise when preparing a purchase price allocation.

In this article, you can read about the challenges that arise when preparing a purchase price allocation.