Employers often cover training costs for their employees. However, employers do not have a statutory right of repayment against employees if employees leave the company shortly after training, for example. However, (labour) contract regulations on the repayment of training costs can solve this problem in an interest-oriented manner.
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If several people become heirs and want to divide the estate among themselves, a “division of the estate” must take place. This often leads to disputes. Especially if the testator has left a property. This is because real estate usually has a value that is difficult to estimate. The inheritance settlement agreement to be concluded between the heirs must take into account both the legal and tax aspects of the division of the property.
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Germans like to donate. And yet it is not always clear to citizens whether the recipient is reputable and whether the money is being used as the donor intended. In order to create more transparency, the nationwide donor register introduced on 01.01.2024 is intended to provide a remedy.
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The term “ESG” is currently on everyone’s lips. ESG is no longer just a buzzword, but an expression of a changed economic culture as a result of social change, climate change and political crises. But why should non-profit organisations (NPOs) devote themselves to this topic and position themselves accordingly for the future?
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In March 2024, the Federal Ministry of Finance (BMF) published a draft amendment on the taxation of cryptocurrencies. This draft clarifies tax declaration, cooperation and record-keeping obligations that were already discussed in July 2022 but not implemented. Our article sheds light on the details.
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Non-fungible tokens (NFTs) offer companies a wide range of opportunities for new business models and sources of income. These digital assets have the potential to fundamentally change the way digital and physical goods are handled. At the same time, NFTs present companies with complex VAT challenges.
We look at possible business models opened up by NFTs and then address the challenges that arise when it comes to NFTs and VAT.
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