The Corona pandemic continues, and the federal government is reviewing the current relief measures accordingly. In tax law in particular, existing relief will be extended, and it will also be possible to write down certain assets more quickly. In our Corona News Update, you can find out what other rules need to be observed. more…
Customized software in the M&A Transaction
Driven by advancing digitalization, technologized or digitized processes, primarily through the use of software, have become an integral part of everyday business life. However, the resulting legal implications are often unrecognized or underestimated. In the following, PE-Magazin-author Christine Funk explains the particularities that need to be taken into account in practice for M&A transactions whenever the company to be acquired has customized software. more…
Brexit – New rules for data transfer between companies
Data transfer with the United Kingdom (UK) plays an important role for some companies. This is the case, for example, when data is transferred within a group of companies to affiliated companies in the UK or to other third parties in the UK (e.g. when using a UK cloud). PE-Magazin-author Christine Funk outlines what now has to be considered when transferring data to the UK. more…
Websites, Domains and Social Media in the M&A Transaction
Websites, domains and social media are at the heart of the Internet. But how can they be legally classified? And what are the consequences for an M&A transaction in which websites, domains and/or social media are an essential part of the business object of the target company? In the following article, PE-Magazin-author Christine Funk provides an overview of the most important issues in this context. more…
How to navigate EU Marketing from the UK
Brexit has also changed the distribution requirements for UK fund managers in the EU. PE-Magazine author Sebastian Käpplinger talks about this to Rachel Fenwick (LaSalle). more…
BVK figures 2020 – German private equity market defies Corona
In 2020, the German private equity market proved its resilience to the crisis – Despite the global corona pandemic, investments remained at a consistently high level. more…
FüPoG II – Federal government takes aim at “women’s quota” again
In order to increase the proportion of women in German boardrooms, the federal government is introducing an extension of the existing legal situation. New features include a minimum quota and stricter sanctions. more…
COVID-19 Update – New regulations in company, insolvency and tax law
The corona-related relief in German company, insolvency and tax law is going into overtime. Read our news update to find out everything you need to know about the applicable deadlines and requirements. more…
Investment Funds 2021 – Law and Practice in Germany
Take a look at current developments in German legislation on investment funds and learn more about the most important aspects of taxation and regulatory. more…
Current tax law developments for private clients
Succession Planning, Taxation of Corporate Vehicles, Reporting Requirements – Find out more about these and other topics with a view to the tax treatment of private clients in Germany. more…
Sustainable Finance – SFDR now forces fund managers to act
From 10 March 2021, the main parts of the European ESG Disclosure Regulation, SFDR for short, will apply. Among other things, it lays down comprehensive transparency obligations for AIFMs and financial advisors on certain sustainability aspects. more…
EU Commission approves additional economic aid
Following approval by the EU Commission, the “November” and “December aid” can finally be paid out. In our news update you can also read more about the extension of the application deadlines for the additional economic aid, the new SanInsFoG and the temporary relief in tax law. more…
Closed-end funds – BMF makes important statements on the “special fund eligibility” of participations
On 20 January 2021, the German Federal Ministry of Finance (BMF) published the long-awaited supplement to the application letter on the Investment Tax Act of 21 May 2019, thereby clarifying some previously unresolved issues. more…
Competition Law – Higher Merger Control Thresholds and Tighter Rules for the Digital Economy
Almost one year after the publication of a first ministerial draft, the 10th amendment to the German Act against Restraints of Competition has entered into force on 19 January. Core elements are the tightened abuse control over companies with market power in the digital economy as well as the now significantly higher turnover thresholds for merger control. more…
Carried interest as profit distribution under German tax law
The Munich Fiscal Court recently ruled that the carried interest is part of the profit distribution agreed in the partnership agreement. Private investors in particular benefit from this. more…