Liability of the Managing Director for Tax Debts
4. September 2025
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 when founding a GmbH – Legal classification and current developments The formation of a limited liability company (GmbH) remains a popular choice
...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: 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 classification of donations from the biological but not legal father With its judgment of 27 November 2016 (Ref.: 1 K 1507/16), the Fiscal
...Framework conditions for revoking a gift due to gross ingratitude – Insights into the case law of the Federal Court of Justice In the context
...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
...The Legal Relevance of Formally Valid Gift Promises Intangible and tangible transfers in the form of gifts play a significant role both in family and
...Overall assessment in the case of revocation of a gift due to gross ingratitude In the context of gifts, motives, personal relationships, and the trust
...Spousal support due to age: No requirement for incapacity to work to occur during the marriage On December 13, 2023, the Higher Regional Court (OLG)
...Entitlement to care maintenance for an adult child with intellectual disability – significance and current legal situation On November 16, 2023, the Higher Regional Court
...Decision of the European Court of Justice on the Italian Value Added Tax Amnesty On July 17, 2008, the European Court of Justice (ECJ) delivered
...Child maintenance in the true shared custody model: Options available to the custodial parent regarding enforcement The shared custody model, in which a child is
...Challenging Discharge Resolutions in Case of Incorrect Information – Requirements for Relevance The question of contesting discharge resolutions of a company’s management continues to gain
...End of a Fixed-Term Employment Relationship Despite Works Council Election The question of whether the election of an employee to the works council has an
...Entitlement to reimbursement of unlawful bank fees – limitation periods and legal framework With its judgment of May 21, 2024 (Ref.: XI ZR 45/24), the
...Missing anonymization of court decisions in a state legal database: Liability risks according to the Hamburg Regional Court In its judgment of June 16, 2025
...Federal Court of Justice decision on the protectability of Birkenstock sandals In a recent decision dated February 15, 2024, the Federal Court of Justice (BGH)
...Key criteria in the allocation of pets after the separation of domestic partnerships The question of the allocation of a jointly owned pet – especially
...Copyright Protection of Mobile Phone Videos: New Standards Set by the Frankfurt am Main Regional Court On June 6, 2025, the Regional Court of Frankfurt
...
