In summer 2025, the Cologne Administrative Court (4 K 514/24) dismissed a lawsuit filed by a charitable foundation that sought to be converted into a limited...
The recent rulings of the German Federal Fiscal Court (BFH) of November 20, 2025, set clear guidelines for associations, foundations, nonprofit limited...
The geopolitical situation in the Middle East is escalating. In particular, the recent attack by Iran on the United Arab Emirates (UAE), and specifically on...
Following the acquittal of the former CFO of the German Football Association (DFB) on February 4, 2026, by the Frankfurt am Main Regional Court, the question...
Even if an association in Germany no longer has any assets, the call to creditors remains mandatory. This is confirmed by a recent ruling by the Higher...
The latest ECJ rulings of January 22, 2026 bring considerable relief for nonprofit organizations. The Court significantly extends the VAT exemption for...
The German Federal Social Court (BSG) has further clarified its case law on the distinction between dependent employment and self-employment. The ruling is...
Under what conditions can foundations with legal capacity be subject to trade tax in Germany? The ruling of the Federal Fiscal Court (BFH) of September 25,...
The advance VAT return is a key instrument used by the German tax authorities in the area of indirect taxation to ensure that tax is collected promptly...
Transferring a limited liability company (GmbH) managed by its founder as managing director to a family foundation is a proven and fiscally advantageous...
