Foundations, both charitable and private family foundations, typically have both a board of directors and a foundation board. The latter is often also referred...
The Federal Fiscal Court (Bundesfinanzhof, BFH) has issued a significant judgement on German Exit Taxation, which holds substantial importance for taxpayers,...
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...
Real estate investments are in demand even in times of crisis. They are widely regarded as crisis-proof and stable in value. But what is the best way for a...
This question comes up again and again: How much starting capital is actually required for a family foundation? Capital endowment of approx. 1 million euros is...
The daily practice of many German companies or entrepreneurs to restructure their securities portfolio, i.e. the purchase and sale of company securities and...
In our last article we presented the legal and tax advantages of holding structures. All holding companies have one thing in common: the main operational...
Business profits are exposed to various risks. Among distribution to the shareholders, they are subject to taxation with 25%, which is the regular German...
Since June 2015, the German federal states can designate areas with a particularly tense housing market and apply a so-called rent control. When renting out a...
The Federal Supreme Court (Bundesgerichtshof; “BGH”) has again given an important judgment for all tenants and landlords. The court ruled that an...
