Read our insights, reports and more

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.

The Growth Opportunities Act entered into force at the end of March 2024. It contains many changes to tax which companies can benefit from. We give you an overview of the most important new developments and point out where you need to take action.

The Institute of Public Auditors in Germany, Incorporated Association (IDW) [Institut der Wirtschaftsprüfer in Deutschland e.V.], published a position paper on the future of non-financial reporting and assurance. Besides aspects to be considered for the development of an integrated reporting that addresses the information requirements of all stakeholders, the abstract provides an update on the latest ESG reporting pronuncements.

The court clarifies that that a temporary absence and the associated annulment of exit taxation also applies if there was no intention to return at the time of leaving Germany. What this means in practice.

Cologne Fiscal Court has held that section 50d(1) sentence 11 of the German Income Tax Act [Einkommensteuergesetz – EStG] has merely procedural character. The judgment con-tributes significantly towards eliminating legal uncertainty and has set limits on the tax authori-ties’ pro-taxation stance. Here are the details.

A recent ECJ ruling decides on the VAT treatment of services offered via an online platform. We present the focal aspects.

The defensive measures enshrined in the Tax Havens Defense Act (Steueroasen-Abwehrgesetz “StAbwG”) threaten to apply to Russia and the other jurisdictions newly added to the EU Blacklist as early as 1 January 2024.

The expansion of our client base and further additions to the partnership and team have contributed significantly to this result.

The invasion of the Russian armed forces in the Ukraine on 24 February 2022 is having – as far as predictable at all – substantial short-term and long-term consequences on all areas of the economy. In December 2022, the Institute of Public Auditors in Germany (IDW) published a fourth update on the potential effects of the Ukraine war on the accounting of current financial statements.