#Briefings

In the dispute over the minimum rates of the Fee Regulations for Architects and Engineers (HOAI), the Attorney General has recommended that the European Court of Justice (ECJ) rule against the minimum rates in the question referred by the Federal Court of Justice (Case C-261/20): A national court seised of a dispute between private individuals […]

KUCERA Transactions & Finance Partners Andre Barth and Oliver Platt, LL.M (UW Madison) have contributed to the 3rd edition of the distressed debt industry standard book “Grundlagen des NPL-Geschäfts” („Fundamentals of NPL Business“), published by Frankfurt School Verlag. The topic is due diligence in the acquisition of non-performing loans. Both are “NPL veterans” from the […]

On Monday, 25.05.2020, from 19:30, industry experts will discuss the topic: Hotels & gastronomy in the Corona crisis: hope in sight or wave of bankruptcies ahead? The coronavirus poses massive problems for the hotel and catering industry: The approximately 223,000 companies in the sector lost an estimated ten billion euros in turnover by the end […]

European General Data Protection Regulation (GDPR) has become enforceable. Is your firm fit for this regulation? Or are you asking what a real estate manager has to comply with in the future managing real estate properties or going for a transaction? Our handout “Real Estate Privacy Compliance 2018 in a Nutshell” gives initial answers (in […]

German High Court Bundesgerichtshof (BGH) has dismissed so-called written-form-curing-clauses. With this decision BGH ruled on a long-time controversial issue. Common practice intended to hinder early termination of long term leases by deploying curing clauses. Curing clauses are incompatible with section 550 German Civil Code which is mandatory and, therefore, always void. Seen individually, these clauses  […]

The comprehensive rights of instruction, which are based on a controlling agreement, lead to an organizational integration in the sense of VAT tax grouping. KUCERA-partner Rolf Krauss (Taxation) comments on the Federal Fiscal High Court’s judgement issued 10 May 2017 in the Immobilien Zeitung. Read more… www.kucera.biz

Revision of an entrepreneur’s tax invoice retroacts to the date of issuing the invoice for the first time. This represents a change in jurisdiction. Such invoice can be revised until the end of the final court hearing before the Finance Courts. Tax partner Rolf Krauß of KUCERA discusses Federal High Court’s judgement of 20 Oktober […]