Tax Evasion: Immunity Through Voluntary Disclosure
Voluntary disclosure enables return to tax compliance Voluntary disclosure for tax evasion can protect against penalties and pave the way back to tax compliance.
Legal Lexicon
Tax Evasion: Immunity Through Voluntary Disclosure
Voluntary disclosure enables return to tax compliance Voluntary disclosure for tax evasion can protect against penalties and pave the way back to tax compliance.
Warranty Claims in Case of Defects
Claim to a defect-free purchased item We encounter sales law almost every day, from the simple purchase of a bread roll at the bakery
Nuremberg Fiscal Court on the Taxation of Cryptocurrencies
Profits from trading cryptocurrencies are subject to tax In its judgment of January 22, 2025, the Nuremberg Fiscal Court made an important decision regarding
Effectively utilize structuring options Anyone wishing to transfer assets to relatives during their lifetime should take gift tax into account. To reduce the tax
Legal options for taxpayers A tax audit or external audit is not only time-consuming for companies and self-employed individuals. If there are unclear or
Liability of the Managing Director for Tax Debts
Decision of the Administrative Court of Baden-Württemberg – Ref. 2 S 1297/24 One advantage of the GmbH is limited liability. However, this may be
Federal Patent Court on the Cancellation of a Color Trademark
Lack of distinctiveness: Color mark must be deleted In its decision of March 11, 2025, the Federal Patent Court confirmed the deletion of the shapeless
ProReal Germany 7 – Repayment Outstanding
Default on repayment and interest payment Investors in the ProReal Deutschland 7 bond must once again brace themselves for bad news, as the repayment of
Reclaim Early Repayment Penalty on Loans
Introduction to Prepayment Penalties The prepayment penalty is a fee charged by the bank when a borrower repays their loan in full before the end
Compulsory Share Claim of Illegitimate Children
Federal Court of Justice on the Limitation Period of Compulsory Portion Claims – Judgment of March 12, 2025, Case No. IV ZR 88/24 With its
Federal Court of Justice on Compulsory Portion in International Inheritance Law
Introduction International inheritance law governs how estates with a foreign connection are to be handled legally. Although inheritance law in Germany is anchored in the
Prenuptial Agreement – Exclusion of Gain Equalization Is Not Immoral
Introduction to separation of property Separation of property is a matrimonial property regime that spouses can individually agree upon by means of a marriage contract.
USA Marriage: German Law in International Marriages
Introduction to International Marriage Law International marriage law regulates which rules and laws apply to marriages and divorces with a foreign element. As soon as
No European Certificate of Succession if Third Parties Raise Legal Objections
Decision of the Higher Regional Court of Frankfurt: No European Certificate of Succession in Case of Disputed Objections, Also in Appeal Proceedings The Higher Regional
Input tax deduction not possible for shareholders before GmbH formation
Input tax deduction when founding a GmbH – Legal classification and current developments The formation of a limited liability company (GmbH) remains a popular choice
Commercial Agents’ Right to Free Provision of Aids
Claim to Free Provision of Work Tools by the Principal – New Developments in Commercial Agency Law Following the Federal Court of Justice Decision In
Roof renovation involves more than just the top roof layer
Roof Renovation: Scope, Legal Significance, and Current Developments The question of what is to be understood legally as a “roof renovation” is a regular concern
Gift Tax: Tax Class I Also Applies to Biological Father
Gift tax classification of donations from the biological but not legal father With its judgment of 27 November 2016 (Ref.: 1 K 1507/16), the Fiscal
Federal Court of Justice Clarifies Requirements for Revocation of Gift
Framework conditions for revoking a gift due to gross ingratitude – Insights into the case law of the Federal Court of Justice In the context
Challenge of Gifts Due to Gross Ingratitude: Burden of Proof Regulated
Challenging a Gift Due to Gross Ingratitude: Requirements for the Donor’s Burden of Proof Background and Significance of Challenging Gifts The challenge of a gift
