Latest Posts in the WINHELLER Blog:

German Commercial Partnerships Soon to Be Taxed 15 Percent Corporate Income Tax!

Jun 30, 21 • Assets, Foundations, Succession • No Comments • Christian Kempges

The calls of many small and medium-sized entrepreneurs in Germany have been heard. After the failed first attempt in 2000, it will be possible for shareholders of a general partnership (OHG) or a limited partnership (KG) to choose between income tax […]
Compliance: Avoiding Liability Traps in German Companies

Jun 30, 21 • Compliance • No Comments • Philipp Barring

In simple terms, compliance means adherence to or conformity with rules. The term is used as a synonym for the organizational and supervisory measures within a company that are conducive to compliance with applicable laws, guidelines and other (voluntary) regulations in […]
Prohibition of Competition When A German LLC Partner Withdraws

Jun 30, 21 • Corporate Law • No Comments • Thomas Schwab

Regulation in the articles of association The articles of association state, among other things, that no partner may acquire an interest in a competing company during the term of the agreement, a post-contractual non-competition clause shall not be stipulated, and the […]
Criminal Tax Law in Germany: Confiscation of Proceeds of A Crime Only in Case of Asset Advantage

Jun 30, 21 • Criminal Tax Law • No Comments • Bartosz Dzionsko

In addition to fines or imprisonment, German courts may also order the confiscation of proceeds of a crime. That is, the offender is deprived of what was gained in committing the crime. Non-cash benefits, such as services or expenses saved, are […]
Equal Pay Claim in Germany

Jun 30, 21 • Employment Law • No Comments • Lars Gerbe

In addition to the public law licensing regulations, employee leasing (also referred to as temporary employment) involves a number of special features that regulate the contractual relationship between the parties of the employment contract (employer/leasing party and employee/temporary worker). The most […]
EU Commission Adopts New GDPR Standard Contractual Clause

Jun 30, 21 • Privacy Law • No Comments • Olga Stepanova

With the new standard contractual clause, the EU Commission has introduced an important instrument for international data transfer. But what are the implications of this decision for controllers and processors in Germany? What is a standard contractual clause? Data transfer outside […]
Taxation of Helium Mining in Germany: Crypto Mining via Radio Technology

Jun 16, 21 • Blockchain, Digital Currencies, Income Tax Law • No Comments • Philipp Hornung

Mining has become popular in the crypto scene, particularly through Bitcoin (BTC). Miners are paid shares of BTC in return for a rendered computing service. The computing power is necessary to maintain the blockchain system. The great disadvantage here is that […]
Compliance Management Structures in Germany: An indispensable tool for release from liability

Mar 31, 21 • Compliance, Corporate Law • No Comments • Dr. Constantin Goette

Developments in recent years regarding directors’ and officers’ liability make it clear: The personal – otherwise unlimited – liability risk of general managers, supervisory bodies and executives is omnipresent. It is quite conceivable that one or the other has restless nights […]
“Best Effort” obligations in the acquisition of companies and in contracts in Germany

Mar 31, 21 • Corporate Law • No Comments • Phillipp von Raven

In contracts, such as company purchase agreements or supply agreements, there are often clauses according to which a party is not wholly obliged to perform (e.g. to supply certain goods) or to bring about a success (e.g. to prompt the approval […]
Working on Sunday is not permitted in Germany

Mar 31, 21 • Employment Law • No Comments • Lars Gerbe

For German employers it is often preferable that employees also work on Sundays. But is that legally permissible? The law in Germany intends to ban work on Sundays (and general public holidays) for the protection of workers as well as for […]