News & Blogs

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

The distinction between a bridge loan and a reorganisation loan plays a fundamental role in business financing. In the following section we first […]

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 […]

When stakes in a partnership are sold, besides a fixed purchase price, the contracting parties sometimes also agree variable purchase price components […]

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

These days, bank transactions are being performed more and more frequently via smartphones or PCs. Admittedly, the credit institutions regularly place […]

Against a background of persistent inflation and higher interest rates, the question of the real value of the goodwill on a balance sheet has gained […]

Many employers try to create motivation and retention incentives for employees via attractive remuneration packages that go beyond traditional salary […]

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently considered the criteria for creating a deferred income item for period-related services.

When an item that forms part of private assets is sold and the claim for payment of the purchase price is deferred for the long term – i.e. longer […]