According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients. more…
Publications topic: M&A
Foreign investments in German Cos. face increased scrutiny 10 December 2018Domestic review of foreign direct investment has received increased attention lately on both sides of the Atlantic. Tighter rules for the Committee on Foreign Investment in the United States have been echoed in Germany and further changes are on the way. Recent developments show that the German government does not shy away from blocking foreign investments. mehr…
Overview – Corporate Governance in Germany 23 October 2018This article contains a summary of the pertinent aspects of company law and corporate governance practices in Germany: sources of governance rules and practice, government agencies and shareholder activist groups, rights of shareholders, voting rights and requirements, shareholders’ duties and liability, anti-takeover devices, restricted stocks and corporate control, compulsory share repurchase rules, board structures, legal duties of the board, executive and non-executive directors, enforcement actions against directors, standards of care and prudence, remuneration and disclosure and reporting requirements. mehr…
Corporate/M&A – Law and Practice in Germany 23 October 2018The ‘Law & Practice’ sections provide easily accessible information on navigating the legal system when conducting business in the jurisdiction. In this article, lawyers from the German law firm P+P Pöllath + Partners explain the German corporate law and practice at key transactional stages and for crucial aspects of doing business. mehr…
Publications topic: Private Funds
Private debt funds – A German perspective on the legal and tax aspects of an emerging asset class 2 January 2019Private debt funds have made impressive progress in alternative investments for years. Institutional investors are increasingly seeking access to private debt funds, but often have to deal with regulatory and tax pitfalls. mehr…
Overview – Fund management in Germany 24 October 2018This article contains a summary of the pertinent aspects of regulatory law concerning fund management, fund managers and those marketing funds in Germany. mehr…
Update on Funds Regulatory Law 19 October 2018Dr. Dominik Oberholzer (Kellerhals Carrard), John Verwey (Proskauer Rose LLP) and Dr. Sebastian Käpplinger (P+P) share a panel discussion about recent updates to the regulatory environment for investment funds. mehr…
Publications topic: Tax
Legal Guide to Private Clients – FAQs concerning German jurisdiction 24 January 2019This article provides a broad overview of common issues in private client law and regulation in German jurisdiction. Learn more about the key issues affecting private client work, particularly from the perspective of a multi-jurisdictional transaction. mehr…
Private Clients 2019 – Recent developments in Germany 11 January 2019Tax, trusts and foundations, succession – Learn more about the recent developments in German legislation concerning private clients. mehr…
Taxation of Management Participations for Advisory Board Members und Advisors 21 December 2018Management participations are a component of almost every private equity investment. Often, advisors and advisory board members also have the opportunity to invest on the same or similar terms as the management. While there are already some court rulings on taxation of employed managers with such equity participations, until now there have not yet been any such rulings for the taxation of advisory board members and advisors. The Fiscal Court of Baden-Württemberg made the first ruling on 26 June 2017 (– 8 K 4018/ 14). mehr…
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