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