Minority Protection in German Associations: Calling of General Meetings by the Courts
In a recent decision dated September 05, 2024 (case no. 27 W 73/24), the Hamm Higher Regional Court (OLG) rejected an association’s appeal against the...
Archive for the author ‘Johannes Fein’
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Special Representatives in German Associations: Delegation of Duties and Liability
In order to cope with the number of tasks that arise, clubs or associations in Germany have the option of a special representative in accordance with Section...
Moving Nonprofit Organizations From Abroad to Germany
The Berlin Court of Appeal (Kammergericht, KG) has decided: The registration of an association from another EU state in Germany by way of a cross-border change...
U.S. Tax Reform: German Companies Need to Act
On 20 December 2017, the largest tax reform for over 30 years was enacted in the USA. It incorporates numerous changes and innovations into US tax law. Against...
Refund of German VAT: Retroactive Correction of Invoices
Under German tax law, value added tax on services received is refunded to companies. The prerequisite for a refund is that the invoice submitted is formally...
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German shops required to act: Electronic cash registers need retrofitting
For companies working with cash registers there will be a major novelty as of 01/01/2017: All electronic cash registers need to be retrofitted or exchanged. In...
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Expiry of a deadline ending on a Sunday, public holiday or Saturday in Germany
When a deadline to be observed by taxpayers starts upon expiry of the year in which the tax is incurred and when the year ends on a Sunday, a public holiday or...
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Expenses of private and professional party events
If an event is to be tax-deductible, a strict distinction must be made between private and professional guests. A tax consultant invited guests to a party for...
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