The Growth Opportunities Act was published in the Federal Law Gazette on March 27, 2024. The Act is intended to stimulate investment in order to strengthen Germany's competitiveness. Further changes are...

The registration of an association as a "registered association" (e.V.) in the association registry (Vereinsregister) is not mandatory. There are also ...

The EU Guideline 2022/2523 to ensure global minimum taxation for multinational enterprise groups and large domestic groups was to be implemented into (German) national tax law before

The Future Financing Act was passed by the German Bundestag on November 17, 2023 and took effect on January 1, 2024.

Verbesserungen bei der Besteuerung von Management- und Mitarbeiterbeteiligungsmodellen durch das Zukunftsfinanzierungsgesetz Das Zukunftsfinanzierungsgesetz, welches nebst…

German Federal Fiscal Court overrules German Ministry of Finance and local tax court ...

In Germany (but also elsewhere) especially young companies in an initial growth phase (pre-seed) or as bridge financing raise capital by Convertible Loan Arrangements (CLA’s)...