According to the Federal Fiscal Court, interest payments made pursuant to Section 233a of the German Fiscal Code (AO) due to the refund of overpaid trade tax constitute business-related income and must be included in the determination of taxable profit. The provision of Section

The place of management of a foreign corporation is where the sole managing director actually carries out the relevant day-to-day management activities. This was the ruling of the Lower Saxony Tax Court (Case No. 10 K 39/23). The plaintiff is a company founded in 2014.

The city of Dortmund regularly announced in its hearing notices regarding towing measures that the standard administrative fee of €97 would increase due to "additional expenses" if a cost assessment were issued. In the case at hand, it then...

Since the law on the modernization and digitalization of the fight against undeclared work of December 29, 2025, was only passed very late, and it had already become apparent during the legislative process that some new regulations would also have an impact on the

If a fight breaks out between several dogs, and a female dog owner is injured while attempting to separate them, the owner of the dogs involved is liable under Section 833 of the German Civil Code (BGB) due to strict liability, according to the Munich District Court, even if...