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Private real estate sales in the context of succession cases and own-use

Recently, a number of new court rulings with respect to private sales transactions involving real estate were disclosed. The courts ruled on whether […]

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Sustainability reporting - A step-by-step guide

While in the first report in our multi-part series of articles we provided a basic overview of sustainability reporting in accordance with the EU’s […]

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Sustainability reporting - A step-by-step guide

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and further developing sustainability […]

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Five-year period and three properties limit – Criteria for commercial trading in property

When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If there are several properties then the […]

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Introduction of a ‘plastic tax’ from 2024

Single-use plastic products that have been improperly disposed of constitute a notable source of environmental pollution. In order to reduce the […]

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Implementation of ESG standards at DAX companies

The adoption of the Corporate Sustainability Reporting Directive (CSRD) and its specification in the European Sustainability Reporting Standards […]

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Government funding and tax breaks for electric vehicles from 2024 – an overview

In 2024, the German government will continue to make funds available for electromobility, although the level of the funding will be below that of […]

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Environmental, social and governance (ESG) policies in the context of employment law

The inclusion of sustainability criteria is becoming increasingly important. Within the scope of a business strategy, a company’s business practices […]

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A tenant’s entitlement to reimbursement under the German Carbon Dioxide Cost Allocation Act

The Carbon Dioxide Cost Allocation Act (Kohlendioxidkostenaufteilungsgesetz, CO²KostAufG) has introduced an entitlement for tenants to reimbursements […]

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Is living space illegally repurposed when it is used by holidaymakers?

When rental apartments are rented out via online portals there is a risk that the actual use of the living space will be different to the one that was […]

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