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Legal advice
Skilled worker immigration 2024: This will also apply from June 01, 2024
The Skilled Immigration Act is intended to counteract the enormous shortage of skilled workers in Germany. Following the first stage in November 2023 and the second stage in March 2024, the third stage will now bring about changes to the immigration of skilled workers for the last time. The legal…
Taxes: Usufruct of a securities account reduces gift tax
When it comes to transferring assets to the next generation, there is always the issue of gift tax. If securities accounts are transferred by way of anticipated succession, a so-called usufructuary account reduces the gift tax for the person receiving the gift. Usufruct for gifts saves taxes Especially when real…
Foundation and association part 2: the charitable foundation
If you want to set up a non-profit organization (NPO), sooner or later you will have to think about the right legal form and organization. To found an NPO, you can use the common legal forms from company law (GbR, GmbH, etc.). It is important to know here: Under certain…
Data protection is not crime protection! No prohibition of exploitation in the case of open video surveillance: A current labor law ruling clarifies!
Even if an employer’s surveillance measure was not carried out in full compliance with the requirements of data protection law, there is generally no prohibition on the use of recordings obtained from open video surveillance in a dismissal protection process. Find out more about the details and legal implications of…
Obligation to notify gifts and acquisitions by reason of death
Are you aware that there is a duty of disclosure for gifts and acquisitions by reason of death in accordance with Section 30 of the Inheritance Tax and Gift Tax Act (ErbStG)? This duty of disclosure is an essential aspect of the tax treatment of inheritances and gifts and must…
Foundation and association – Part 1: the non-profit association
Anyone thinking about getting involved in society – possibly together with others – must decide at some point what legal form this should take. If you want to set up a non-profit organization (NPO), you can use the usual legal forms from company law (GbR, GmbH, etc.). However, a cooperative,…
Tax consulting
Foundation and association part 2: the charitable foundation
If you want to set up a non-profit organization (NPO), sooner or later you will have to think about the right legal form and organization. To found an NPO, you can use the common legal forms from company law (GbR, GmbH, etc.). It is important to know here: Under certain…
New disclosure requirements for climate targets
The European Union has introduced standards for corporate sustainability reporting, including the European Sustainability Reporting Standard (ESRS) E1. This standard relates to climate protection, climate adaptation and energy. They oblige companies to report comprehensively. It covers both positive and negative, actual and potential impacts. Furthermore, the company should describe its…
Obligation to notify gifts and acquisitions by reason of death
Are you aware that there is a duty of disclosure for gifts and acquisitions by reason of death in accordance with Section 30 of the Inheritance Tax and Gift Tax Act (ErbStG)? This duty of disclosure is an essential aspect of the tax treatment of inheritances and gifts and must…
Mastering sustainability reporting with ESG technologies
Today, no company can avoid the topic of sustainability. This is due not only to pressure from investors, consumers and employees, but above all to new regulatory requirements such as the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy and the Supply Chain Sustainability Act (LkSG). These make non-financial reporting…
Foundation and association – Part 1: the non-profit association
Anyone thinking about getting involved in society – possibly together with others – must decide at some point what legal form this should take. If you want to set up a non-profit organization (NPO), you can use the usual legal forms from company law (GbR, GmbH, etc.). However, a cooperative,…
EPBD revision: EU directive drives energy efficiency and sustainability in buildings
The European Union has taken decisive steps to increase energy efficiency in buildings. In March 2024, the EU Parliament voted in favor of the recast of the Energy Performance of Buildings Directive (EPBD). The recast marks a turning point for the real estate sector. The initiative aims to reduce energy…
Auditing
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