The break-up of the “traffic light” coalition and the Bundestag elections that were brought forward to 23 February 2025 are having a considerable impact on tax reforms and plans for legislation. The lack of a majority makes concluding key legislative plans more difficult.
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News & Insights
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Corporate taxation and plans for legislation in 2025
The impact of the 2025 election on tax
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4 min read
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14 Jan 2025
Court judgment on the suspension of limitations
No suspension of the statute of limitations if third-party notice is incomplete
If the person giving third-party notice does not provide information on an upcoming date for proceedings, the information on the status of the dispute under Section 73 of the German Code of Civil Procedure (Zivilprozessordnung – ZPO) is considered incomplete. The third-party notice thereby neither has the effect of suspending the statute of limitations in terms of material law nor that of procedural intervention. This is what Düsseldorf Higher Regional Court decided in its judgment of 16/05/2024 (2 U 75/23), cf. IBRRS 2024, 2416.
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3 min read
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07 Nov 2024
Greenwashing?
The BGH rules on advertising using terms like “climate-neutral”
The Federal Court of Justice’s decision on ambiguous terms related to the environment (specifically, the case was about using “climate neutral” in relation to confectionery, but it also applies generally to terms like “carbon-neutral”, “greenhouse gas neutral”, “environmentally friendly”, etc.) set strict standards on environmentally related advertising. Companies must already be clear and unambiguous in their advertising when using terms related to the environment, otherwise they can face cease and desist letters from associations or competitors. They can also receive bad publicity for greenwashing.
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3 min read
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05 Nov 2024
Our awards
We’re proud of the awards we’ve won. And we’re just as happy that our clients give us top ratings! We’re working hard to keep it that way. And that’s a promise!
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