Succession planning is a sensitive matter for many hotel and catering businesses. A frequently used structuring model in hotel and gastronomy succession is the transfer of partnership shares with a retained usufruct interest (also called a “usufruct arrangement”).
Continue Reading
The transfer of business assets is a central issue in business succession and tax advisory. Under German inheritance and gift tax law, substantial tax benefits are granted to ensure the continuation of medium-sized companies and to preserve jobs. However, political reform proposals and a pending case before the Federal Constitutional Court may soon significantly restrict these privileges.
Continue Reading
In settlements before the labour courts, it is regularly stated that the employee’s holiday entitlement is “contributed and granted in kind”. The Federal Labour Court has now set a limit on this practice in its ruling of 3 June 2025: the statutory minimum holiday entitlement cannot be effectively waived, even by means of a court settlement.
Continue Reading
Business valuation is a central foundation for strategic decisions – for example, in succession planning, the sale of a company, or the entry of investors. A sound valuation not only helps entrepreneurs during negotiations but also supports their own planning, and is therefore at the core of any succession arrangement.
Continue Reading
For business owners or shareholders, it is almost essential to draw up an entrepreneur’s will. But what else do you need to know and consider when it comes to entrepreneur’s wills and succession planning?
Continue Reading
The cash register is the central hub of any hotel and gastronomy business – from breakfast rolls to the last round at the bar. Since 2023, even a technical error during a data export can call the accuracy of bookkeeping into question. If POS data isn’t provided in the required standard format, tax authorities are allowed to estimate revenues – in extreme cases, even fully. The legal basis for this is § 158 (2) No. 2 of the German Fiscal Code (AO).
Continue Reading
Business owners and shareholders should not leave their succession to the law in order to prevent negative consequences of statutory succession on the business and/or the heirs in the event of death. This applies to owners of sole proprietorships as well as shareholders of partnerships and corporations.
Continue Reading
Until now, association law has made it possible to appoint individuals as special representatives: representatives with institutional power of representation alongside the executive board. But what does this mean for the employee status of a managing director employed by an association? The Federal Labour Court (BAG) has ruled on this issue – with implications for the future structure of managing director contracts and powers of attorney.
Continue Reading
More and more people are turning to the internet for information on wills and estate planning. Will generators—online tools used to create wills—appear to offer a quick, inexpensive, and legally secure solution. However, relying solely on will-writing software is not without its risks.
Continue Reading
For many companies, the statutory or group audit is primarily a compliance requirement. Today, however, it has become much more: with modern tools and digital expertise, the audit can turn into a driver of efficient and future-oriented corporate management. In this article, you will learn how to leverage the added value of the audit to strengthen your company’s success.
Continue Reading
To date, there has been no central register for foundations in Germany. This is set to change in 2026 with the introduction of a nationwide foundation register. The aim is to create transparency and replace the existing foundation registers maintained by the federal states. This will affect foundations with legal capacity under civil law, regardless of whether they pursue private or charitable purposes.
Continue Reading
Wir fördern flexibles Arbeiten: ganz gleich wo und wann!
Wir liegen sehr zentral in München, direkt am Hirschgarten – nur zwei S-Bahn-Stationen weg vom Hauptbahnhof!
Wir sind gesellig und aktiv. Darum bieten wir viele Möglichkeiten wie Wellpass, Firmenläufe oder sportliche Teamevents.
Wir haben genügend Parkraum in der Tiefgarage für PKWs!
Wir fördern flexibles Arbeiten: ganz gleich wo und wann!
Wir schaffen Raum für modernes Arbeiten: höhenverstellbare Tische, Smartphone, Laptop, diverse Bildschirmgrößen, etc.!
Wir fördern das Wachstums unserer Mitarbeiter mit attraktiven Beteiligungsprogrammen!
Wir liegen zentral: Mit Bus, S-Bahn oder Tram in wenigen Minuten zum Hauptbahnhof!
Wir stärken unsere Teams auch After Work; Jährlich stattfinde Teamevents für alle kleinen Teams, übergreifend Betriebsausflug, Weihnachtsfeier und Wiesn!
Wir bieten corporate benefits, wie Rabatte für Shopping, Urlaube, Elektronik, etc.!
Wir feiern gerne und belohnen Hochzeiten, Geburten, Unternehmenszugehörigkeiten mit kleinen Aufmerksamkeiten!
Wir fördern Weiterbildungsmaßnahmen, sowohl finanziell als auch organisatorisch!
Wir fördern das Arbeiten auch im Ausland. Denn warum sollte man nicht da Arbeiten wo andere Urlaub machen?
Wir erstatten die tatsächlichen Fahrtkosten zwischen Arbeitsplatz und Wohnung!
Wir unterstützen bei Kosten für Kindergarten, Tagesmutter, etc., damit sich Beruf und Familie leichter vereinbaren lassen!
Wir entwickeln unsere Mitarbeiter durch interne Weiterbildungsmöglichkeiten!