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If a construction contract is terminated for an important reason under Section 8(2) of the German Construction Contract Procedures (VOB/B), this is valid and permissible for insolvency law. But creating a set-off situation (payment of work against claims for damages) is detrimental to the creditor and can be contested.

The European Court of Justice (ECJ) thwarts the plans laid down in the German government’s coalition agreement to strengthen German corporate code termination. The Societas Europaea (SE) remains attractive, particularly to the mid-market.

Last year the Federal Fiscal Court (Bundesfinanzhof – BFH) decided that paying a pension and salary to an owner-director at the same time does not mean that in principle the pension is to be classified as a hidden profit distribution. The tax authorities only partially adopted the principles of the judgment in the latest amendment of its Federal Ministry of Finance (BMF) circular. Cases where directors work part-time are critical.

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.

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.