Expertise, news and insights from the world of legal advice, tax consulting and corporate management.
The secondment of employees abroad raises complex tax and social security questions. From the 183-day rule to A1 certificates and permanent establishment risks — a practice-oriented overview for employers.
Browse our collection of expert articles, news and insights.
An asset-managing GmbH can offer considerable tax advantages for real estate investments. However, it is not worthwhile in every case. This article analyses the tax framework, risks, and practical decision criteria.
Parental leave presents employers with a range of legal challenges — from application deadlines and dismissal protection to holiday entitlement reduction. This article provides a comprehensive overview of the key obligations and structuring options.
The CSRD obliges an increasing number of companies to produce comprehensive sustainability reports. Learn how to conduct the double materiality assessment, which ESRS standards apply and what a realistic project plan for implementation looks like.
Hidden profit distributions (vGA) are among the most common points of contention between GmbH shareholders and the tax authorities. We explain the key categories, tax consequences, and effective preventive measures.
The real estate purchase agreement is the most significant legal transaction in most people's lives. We explain the seven most important contract clauses, their significance, and what you as a buyer should pay particular attention to.
Majority shareholders hold extensive decision-making power -- yet this power has limits. Learn about the fiduciary duties imposed by corporate law, when abuse of voting rights occurs and how minority shareholders can protect themselves effectively.
Anticipated succession through lifetime gifts is one of the most effective tools in succession planning. When properly structured, personal allowances can be used multiple times and tax liabilities substantially reduced.
The Supply Chain Due Diligence Act (LkSG) does not only affect large corporations. SMEs acting as suppliers must also fulfil due diligence obligations. An overview of duties, risks and practical steps for implementation.
The minimum wage in 2026 brings changes for employment contracts, mini-jobs, and midi-jobs. Learn what employers need to consider regarding documentation obligations, working time recording, and sector-specific minimum wages.
The protective shield proceedings pursuant to § 270d InsO enable companies to restructure under debtor-in-possession management. Learn about the requirements, the procedure and when this option represents the better alternative.
Notarial certification and authentication are frequently confused -- yet these two forms of notarial involvement differ considerably in terms of effort, cost and legal consequences. Learn when each form is required and what consequences the wrong choice may have.
The NIS 2 Directive imposes new cybersecurity obligations on businesses. Learn who is affected, what measures are required, and how managing director liability is structured.
When liquidity becomes tight, every day counts. Learn how to stabilise your cash flow in a crisis using a rolling 13-week plan, targeted working capital management, and negotiation strategies with creditors, while identifying insolvency triggers in good time.
The Düsseldorfer Tabelle 2026 introduces new standard rates and adjusted income brackets. Learn everything about child maintenance, spousal maintenance, the self-retention amount and shortfall calculations.
The managing director agreement governs the rights and obligations of the GmbH managing director. From remuneration to non-compete clauses to severance -- these ten clauses should be known and carefully drafted.
Professional development costs can significantly reduce the tax burden -- whether as income-related expenses or business expenses. This guide shows which costs are deductible, how to navigate the distinction from initial training, and what documentation the tax office expects.
The line between a tax error and criminal tax evasion is often blurred. Learn when intent is established, what role voluntary disclosure plays, and how you should conduct yourself during a tax investigation.
The shareholders' meeting is the central organ of the GmbH. From proper convocation and quorum requirements to the challenge of resolutions — a comprehensive guide for shareholders and managing directors.
Green Bonds, Sustainability-Linked Loans and KfW funding programmes are opening up new financing pathways for mid-sized companies. Learn which sustainable instruments are right for your business and what to consider regarding documentation and taxonomy compliance.
Works council elections present employers with numerous legal challenges. Learn about your obligations, which mistakes can lead to election challenges and how to build a constructive working relationship.
A lasting power of attorney is particularly important for entrepreneurs, because without one, a court-appointed guardianship with far-reaching consequences for the business may be imposed in an emergency. Learn which company-specific provisions you should put in place.
A thorough financial statement analysis helps entrepreneurs accurately assess their company's financial position. Learn about the most important metrics and how to use them for strategic decisions.
The data protection impact assessment pursuant to Art. 35 DSGVO is mandatory for high-risk processing activities. Learn when it applies, how to structure the process and which mistakes to avoid.
Without a prenuptial agreement, a divorce can pose an existential threat to entrepreneurs. The statutory community of accrued gains means that the increase in the company's value may have to be shared equally. We show how smart contractual arrangements can protect your business.
The eIDAS Regulation and the German Trust Services Act establish the framework for electronic signatures. However, not every digital signature carries the same legal effect. We explain the three levels of electronic signatures and show when each form is sufficient.
The transfer of GmbH shares is a highly tax-relevant transaction. Depending on the structuring, tax burdens ranging from under 2 % to over 45 % may arise. We outline the most important optimisation strategies and compare common transfer scenarios.
Employee participation schemes are an effective tool for motivating and retaining key employees. The tax treatment is complex but offers attractive structuring opportunities.
In the event of a transfer of undertaking, employment relationships automatically transfer to the acquirer. What transferors and acquirers need to consider.
Rental income is taxable -- but the tax burden can be significantly reduced through smart planning. We present the most important deductible expenses and optimisation opportunities for landlords.
A general right to work from home does not yet exist in Germany. Nevertheless, the world of work has fundamentally changed. We explain the employment law framework for remote and home office work in 2026 and provide practical recommendations for employers and employees.
German compulsory portion law protects close relatives from complete disinheritance. Learn who is entitled to a compulsory portion, how it is calculated and what planning options estate planning offers.
Business expenses reduce profits and thus the tax burden. However, not everything that appears to be business-related is actually deductible. Our guide clarifies the most important questions.
Entrepreneurs face particular challenges in estate planning. Aligning the articles of association, the will, and tax requirements is crucial for the company's continued existence.
DATEV Unternehmen online is revolutionising the collaboration between client and tax advisor. Our guide shows you step by step how to make optimal use of the platform -- from document upload to automated payment processing.
The property developer contract combines the purchase of land and construction services in a single agreement. The tax treatment involves numerous particularities that buyers and investors should be aware of.
The StaRUG provides companies in crisis with the opportunity to restructure without insolvency proceedings. Learn how the restructuring plan works, what requirements apply and what pitfalls to avoid.
A well-drafted employment contract protects employers from risks and creates clear conditions. We explain which clauses are indispensable.
Tax-optimised structuring of managing director remuneration requires careful balancing of salary, benefits in kind, and profit distributions. We highlight the key levers.
The certificate of inheritance evidences the heir's status and the scope of the right of inheritance. This article explains when a certificate of inheritance is required, how to apply for one, and what alternatives exist.
The line between genuine use of external personnel and bogus self-employment is thin. Learn which criteria are applied by courts and the German Pension Insurance, what consequences a misclassification entails and how to structure your contracts in a legally secure manner.
ESG is no longer a topic reserved for large corporations. Learn how SMEs can strategically leverage environmental, social and governance criteria to improve financing terms, attract talent and secure competitive advantages.
Transferring real estate to the next generation is a common planning objective. However, without careful planning, significant tax disadvantages may arise.
The Wachstumschancengesetz is making electronic invoicing in B2B transactions mandatory in stages. Learn which formats apply, what transitional periods exist, and how to convert your accounting in time.
From choosing the legal form through articles of association and commercial register to funding programmes and employee participation schemes: The comprehensive legal guide for founders in Lower Saxony.
The restructuring concept under IDW S6 is the gold standard for assessing a company's restructuring viability. We explain its structure and contents.
The investment deduction amount pursuant to § 7g EStG enables businesses to bring forward the tax benefit of planned investments. We explain the requirements and show you how to use this instrument to its full potential.
Amendments to the articles of association of a GmbH require notarial certification in many cases. This article provides an overview of the formal requirements and the procedure.
The obligation to appoint a data protection officer affects more businesses than expected. Learn when a DPO is legally required, what qualifications are needed, and whether an internal or external officer is the better choice.
Intra-Community trade harbours tax risks: From VAT to transfer pricing to the permanent establishment trap. Learn what German companies need to watch out for.
German dismissal protection law is complex. We explain the most important rules and typical mistakes that employers should avoid.
Holding real estate through a GmbH can be tax-efficient -- but it does not have to be. We compare the tax implications and show when a real estate GmbH is worthwhile.
The Berliner Testament is the most common form of joint will between spouses. It offers advantages in terms of mutual protection, but also has inheritance and tax disadvantages that should be considered.
At the beginning of 2026, numerous business documents may be destroyed. Learn which retention periods apply, which documents are affected, and what to watch out for.
No automatic entitlement, but often negotiable: learn when you are entitled to severance pay, how to calculate the amount and what tax planning options are available.
The articles of association are the foundation of every GmbH. We explain which clauses are indispensable and what to consider when drafting them.
The choice of legal form has far-reaching tax consequences. Whether sole proprietorship, partnership or corporation -- each legal form brings its own advantages and disadvantages.
The costs of notarial services are regulated by law in the Gerichts- und Notarkostengesetz (GNotKG). This article explains the fee calculation system and provides indicative values for typical notarisations.
Artificial intelligence is fundamentally transforming legal advisory. Learn about the applications available, where the limitations lie and which professional obligations lawyers must observe.
A divorce raises complex questions regarding the division of assets. Learn how the equalisation of accrued gains, pension equalisation, and maintenance claims can be settled with legal certainty.
The CSRD introduces comprehensive sustainability reporting obligations for SMEs. Learn who is affected, which standards apply and how to prepare now.
Even years after the GDPR came into force, many companies make serious data protection mistakes. We present the 15 most common violations and how to remedy them in a legally compliant manner.
Digital transformation is hitting law firms and tax advisory practices at full speed. Learn which tools, strategies, and processes lawyers and tax advisers should adopt now to remain competitive.
VAT returns are fraught with potential errors. From incorrect tax rates to faulty intra-Community supplies – we highlight the most common mistakes and how to avoid them.
A thorough due diligence is the foundation of every successful corporate transaction. We explain the key areas of review and typical risks.
Anyone financing a property will usually encounter the topic of land charges. This article describes what a land charge is, how the notarial registration process works, and what costs arise.
Tax depreciation (AfA) is the most important fiscal instrument for property owners. We explain the various depreciation methods and present optimisation strategies.
Inheritance and gift tax can create substantial burdens on larger estates. Through forward-looking planning and the use of statutory planning opportunities, the tax burden can be reduced.
Debtor-in-possession proceedings allow insolvent companies to restructure under their own management. We explain the requirements, process and key success factors.
The personal liability of a GmbH managing director is far-reaching. We explain the most important liability pitfalls and present strategies for risk minimisation.
A prenuptial agreement allows for individual arrangements regarding the matrimonial property regime, pension equalisation, and maintenance. This article explains what a prenuptial agreement may contain and why notarisation is required by law.
Occupational pension schemes offer attractive tax advantages for employers and employees alike. We explain the five implementation routes and their tax characteristics.
As a GmbH managing director, you have particular tax planning opportunities. From salary structure to pension commitments — we present the most important optimisation approaches.
The formation of a GmbH mandatorily requires notarial authentication of the articles of association. This article describes the process from preparation through to registration in the commercial register.
The Unternehmergesellschaft is a popular starting point, but at some point the conversion to a GmbH is on the agenda. We explain the process and the advantages.
The GmbH & Co. KG as a real estate holding offers significant tax advantages. We explain the structure, the tax mechanisms, and who stands to benefit from this model.
Corporate crises rarely appear overnight. Those who recognise the warning signs can take timely countermeasures and save the company.
Establishing a foundation makes it possible to permanently dedicate assets to a specific purpose. This article provides an overview of the various foundation types, the establishment process, and the tax framework.
Conflicts between shareholders can paralyse a company. We outline the legal instruments available and how escalation can be avoided.
Anyone wishing to arrange their succession faces the choice between a will and an inheritance contract. The two instruments differ in essential respects -- particularly regarding binding effect and the possibility of amendments.
The annual financial statements are more than a legal obligation — they are a valuable management tool. Our checklist helps you prepare your 2025 annual financial statements in a structured and timely manner.
Real estate transfer tax is a significant cost factor when purchasing property. We explain the current tax rates, exemptions and structuring options for 2026.
When selling a business, the central question is: Should the company shares or individual assets be sold? The answer has significant tax consequences.
A power of attorney and a living will govern representation and medical care in the event that a person can no longer make decisions independently. This article explains the content, differences and advantages of notarial authentication.
The Corporate Stabilisation and Restructuring Act opens up new paths for companies in crisis to restructure outside of insolvency proceedings.
A tax audit by the revenue office need not be a cause for concern. With proper preparation, you can master the audit confidently and avoid costly back payments.
Business succession is one of the most complex challenges facing entrepreneurs. This article examines the key tax and legal considerations of forward-looking succession planning.
Purchasing property in Germany requires notarial certification. This article explains the complete process from initial contact to the transfer of ownership in the land register.
The GmbH is the most popular corporate form in Germany. We explain the formation process step by step and outline the costs involved.
Hagebölling & Oppermann joins the family: Two become one. The tax advisory firm Hagebölling & Oppermann and the compleneo team are merging under the name compleneo Steuerberatungsgesellschaft mbH as of 1 October 2021.
The introductions continue! My name is Doreen, and I have been part of compleneo from the very beginning.
We at compleneo are thrilled to finally present our brand-new fitness room!
With "Gaze 3" by Jideonwor Gabriel Udoka, a new artwork has found its place in our offices.
These artworks from Joan Llaverias' "Pop Geometric" series bring good cheer to one of our offices.
At the beginning of November, we were delighted to welcome Carolin to compleneo.
My name is Kim, I am 26 years old. I have been working for Steffen ever since completing my professional training.
Now it is my turn to introduce myself: My name is Anika, and I have been part of compleneo – as a co-founder – since 1 January 2019.
With our new blog series, we present the artworks that adorn the walls of our Langerfeldt-Haus.
The doctorate is the highest academic degree in Germany.
Since 1 August 2020, Paulina has been part of our team.
For most people, buying or selling a property is a once-in-a-lifetime experience.
A look at the GmbH Act reveals two governing bodies of the GmbH: the management and the shareholders' meeting.
From lone wolf to team player: the transformation of legal work means that project management is becoming increasingly important.
Hello out there! My name is Prinz Loui, but everyone likes to call me Pinschi.
The challenges facing the charitable sector did not begin with the coronavirus pandemic.
Evidence-based management (EbM) is a management approach that cautions against imitating best-practice examples.
In Germany, every person has the capacity to inherit. Minor children can therefore also be heirs.
For many businesses, the coronavirus crisis likely means one thing above all: uncertainty.
The motivation behind a gift is usually multifaceted.
With our new series "compleneo Behind the Scenes", we introduce our team and offer a glimpse behind the curtain.
Few industries have been hit as hard by the coronavirus restrictions as the hotel and restaurant sector.
40 days after Easter we celebrate Ascension Day — at least half of us do.
With the entry into force of the amended Anti-Money Laundering Act, obliged entities are required to report any identified discrepancies.
Anyone who has ever moved knows that a move is not always a joyful experience.
In a business context, one encounters a multitude of definitions when it comes to corporate crises.
Since 1 September 2019, attorney Marvin Barnecki has been strengthening our team in the area of commercial law.
I am Annika Ewe, and I am brand new to the compleneo team.
We congratulate Judith Grabowski and Annika Ewe on passing their examination.
Our colleague Linda Goldmann has successfully completed her qualification as a certified notary specialist (Notarfachwirtin).
The absence of a compliance culture can have far-reaching consequences for foundations and non-profit organisations.
We frequently hear statements like these when coaching individuals through organisational change.
Allow me to introduce myself. My name is Bon, James Bon. And I have no time to die.
On Sunday, 26 May 2019, our team participated in the walk4help event in Braunschweig.
Many people consider the idea of giving something back to the world with their assets.
In March 2020, the next chapter in our company's history begins.
Despite standardised processes, incidents with significant damage potential continue to occur.
Foundations are increasingly focused on maximising their social impact.
The BaFin summarises the legal position succinctly: anyone wishing to conduct banking business in Germany requires prior authorisation.
Specialist or broad generalist knowledge? This is actually quite a provocative question.
Why define successful advisory? As advisors, we ask ourselves how we can measure the quality of our services.
compleneo combines professional expertise with process know-how in change management through its complementary consulting approach.
On 12 March 2019, a special collaboration was launched in the Skylounge of the Lilienthalhaus.
Sending leaders to seminars feels outdated for some companies.
Who is best suited to drive major transformations within organisations?
It is becoming increasingly apparent that companies in Germany can no longer keep pace with the speed of change.