RUF UND SCHLENKER joins IR as the exclusive Tax (Private Client) Member in Germany

IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Christian Schnell of RUF UND SCHLENKER. Christian has joined IR as our exclusive Tax (Private Client) member in Germany. RUF UND SCHLENKER is a highly regarded full-service law firm with 60 years of experience in different areas of expertise. 40 highly skilled consultants and staff […]

Christian SchnellPartner, RUF UND SCHLENKER

The Digital Workplace – How will businesses adapt to the future workplace?

By Felix Ozimek, FRTG Group After working for a BIG4 – Auditing company, specialized in indirect taxes and technical transformations in the tax field, Felix joined FRTG Group for a year bring a new perspective and great spirit with it. Digital native, entrepreneur and truly passioned about tax law, Felix is responsible for knowledge transfer […]

BGH: D&O insurer liable for payments made after the onset of insolvency

The insurer behind a D&O policy is liable for payments made after the onset of insolvency. That was the verdict of the Bundesgerichtshof (BGH) – Germany’s Federal Supreme Court – in a judgment from November 18, 2020 (Az.: IV ZR 217/19). A managing director is personally liable for any payments they arrange after the company […]

Michael RainerManaging Partner, MTR Rechtsanwälte

OLG Hamm on reporting illegality in e-commerce

A company is not in breach of competition law if it reports illegality by a competitor on an online e-commerce platform and the allegations are true. That was the verdict of the Oberlandesgericht (OLG) Hamm – the Higher Regional Court of Hamm. Antitrust infringements are a persistent feature of the e-commerce landscape. Large online platforms […]

Michael RainerManaging Partner, MTR Rechtsanwälte

New year, new luck – important German tax changes for companies at the turn of the year

The year 2020 is history and was a year with many unexpected challenges for the vast majority of the population and businesses. However, the wheel of tax legislation and tax jurisprudence continues to turn, even though many of the legislator’s plans were significantly influenced by the Covid-19-pandemic and are likely to be significantly influenced by […]

Automatic exchange of information with Turkey – Voluntary declaration for tax evasion

Turkey is the latest country to sign up to the automatic exchange of information as part of efforts to combat cross-border tax evasion. It is still possible to submit a voluntary declaration for tax evasion. There are now more than 100 countries participating in the automatic exchange of (financial) information (AEOI). Former tax havens such […]

Michael RainerManaging Partner, MTR Rechtsanwälte

Reform of Sec. 50d (3) EStG (anti-treaty shopping provision)

At the end of 2020 the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) presented a draft bill for a Withholding Tax Relief Modernisation Act (Abzugsteuerentlastungsmodernisierungsgesetz, AbzStEntModG), which is intended in particular to address the illegality of Sec. 50d (3) German Income Tax Act (Einkommensteuergesetz, EStG) under European Union (EU) law. It also contains several […]

“BREXIT” – consequences for VAT

Since “BREXIT”, the United Kingdom’s exit from the European Union (EU), Companies with supply and service relationships with the United Kingdom of Great Britain and Northern Ireland face tougher rules for VAT purposes. Any previous VAT regulations based on EU law are no longer applied from January 1, 2021. While on December 24, 2020, the […]

LG München: No risk of confusing advertisements featuring maritime themes

The Landgericht (LG) München – Regional Court of Munich – has ruled that consumers were not being misled by two manufacturers promoting their fish products using a captain, and that the advertisements in question therefore did not violate competition law. A food manufacturer that had been promoting its fish products using a captain sporting a […]

Michael RainerManaging Partner, MTR Rechtsanwälte

Whistleblowing system – deadline for implementation is approaching

Lexology webinarOn 16 December 2019 the EU Whistleblower Protection Directive (2019/1937/EU) came into force. EU member states have until the end of 2021 to implement the directive in their own national laws. However, EU member states should think about the directive’s implementation now because companies have a number of tasks ahead of them. Pursuant to […]

Dr. Ulrich ReberPartner, SKW Schwarz Rechtsanwälte