Insights

As proven experts in their respective subject areas, our colleagues are also authors and publishers of articles and course textbooks. The following is a selection of articles about ongoing topics from our service lines. Get comprehensive information from experienced professionals and gain a deeper insight into various interdisciplinary topics, with focus on globally active German family businesses.

 

 

General Data Protection Regulation: Toolkit for the EU GDPR

This document sets out the schedule of our series of "Toolkits" on specific key elements of the upcoming EU GDPR. If you are an enterprise based in the EU or you hold or process any personal data of any EU citizen you will need to ensure that you are compliant with the GDPR. More »

 

Societas EuropaeaCompany acquisitions – choice of the legal form for German companies

In recent years foreign direct investment in Germany has risen considerably. In particular growth from the United States and China is notable. The focus of the investors is on the medium-sized companies of which many are global leaders. More »

 

FamilienunternehmenStrengths of small to medium-sized companies in Germany and the consequences for the financial management

Up to now many small and medium-sized companies were not open to the option of financing through the capital market or an investor. The financing behaviour is now changing significantly. More »

 

Internationale Steuergestaltung

Company acquisition: share deal versus asset deal

The takeover of a company can be made via a share deal or an asset deal. "It depends on the respective tax and entrepreneurial basis as to whether the share deal or asset deal is more attractive", explains Michael Wiehl, manager of the international M&A practice group at Rödl & Partner. More »

 

​​Studie „Energiewirtschaft: Digitalisierung der Geschäftsprozesse und IT im Unternehmen transformieren – Potenziale nachhaltig nutzen“Is it all sales revenue? Changes to the income statement due to the German Accounting Directive Implementation Act (BilRUG)

The German Accounting Directive Implementation Act (BilRUG) passed by the German parliament on June 18, 2015 provides for a change to the items in the income statement. More »

 

Digitalisierung

China: Bye-bye business tax

The Chinese Premier Li Keqiang has made clear that the sales tax reform will be effective from May 1, 2016 in China. This means that the pilot reform of the sales tax in operation since January 2012 in Shanghai will be introduced across the country and the business tax will be completely removed from the Chinese tax system. More »

 

Internationale SteuergestaltungInheritances and gifts with a foreign element

Cases which involve a cross-border inheritance or gift are on the rise. On the one hand this is due to the fact that potential bequeathers or benefactors increasingly live more abroad and on the other hand because the successor generation, also live abroad, study abroad or are engaged in a career abroad. More »

 

DigitalisierungDigitalisation: opportunities and challenges for entrepreneurs

Germany is one of the wealthiest countries in the world and the economy enjoys nearly full employment. What does digitalisation mean in such times for the German economy and what must entrepreneurs take into account? Rödl & Partner knows the answers to this questions. More »

 

Internationale SteuergestaltungPermanent establishment versus subsidiary

Companies with global operations can found a permanent establishment or a subsidiary abroad. The decision for the appropriate organisational structure has considerable consequences in terms of tax. In addition to exporting without an office abroad (direct business), there is always the possibility of a direct investment. More »

 

Internationale SteuergestaltungTransfer pricing documentation – OECD master file and country-by-country reporting ante portas

The documentation of transfer pricing is already an established subject in Germany and at an international level. However, the OECD in the course of its measure "Base Erosion and Profit Shifting" (BEPS) shed a completely new light on the subject. More »

 

India: GST rollout

India is rolling out the Goods and Services Tax (“GST”) which is the largest tax reform since its independence in 1947. The GST laws have been approved by the Indian Lower House of Parliament (Lok Sabha) on 29 March 2017. With the consent of the Upper House (Rajya Sabha) not being required, GST will likely take effect from 1 July 2017. More »

 

BEPS: OECD/G20 project against Base Erosion and Profit Shifting

After more than two years of work, the OECD released the final package against ”Base Erosion and Profit Shifting” (BEPS). The initiative between the OECD and the G20 members was formed as a reaction to an increase in fiscal challenges that governments have been faced with. More »

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 ‭(Hidden)‬ Our issues

  • Company acquisitions – choice of the legal form for German companies

  • Strengths of small to medium-sized companies in Germany and the consequences for the financial management

  • Company acquisition: share deal versus asset deal

  • Is it all sales revenue? Changes to the income statement due to the German Accounting Directive Implementation Act (BilRUG)

  • Inheritances and gifts with a foreign element

  • Permanent establishment versus subsidiary

  • The German law on inheritance and gift tax (ErbStRG) introduces new regulations for the treatment of business assets

  • Transfer pricing documentation – OECD master file and country-by-country reporting ante portas

  • India: GST rollout

  • Company acquisition: the trap of the transfer of the business

  • BEPS: OECD/G20 project against Base Erosion and Profit Shifting

     

    • China: Bye-bye business tax

    • Tax aspects for the use of trademarks
      Holistic governance, risk and compliance system: the three lines of defence model

    • Audit of the annual financial statement and consulting – the current limits of the independence of auditors

    • Digitalisation: opportunities and challenges for entrepreneurs

    • Export controls in the area of dual-use goods

    • M&A: bidding procedure opens up opportunities for investors and sellers

    • The foreign holding from the point of view of income tax: practical or not?

    • Financial modelling: robust financial plans for start-ups

    • Legal process outsourcing – The advantages and opportunities of external legal consulting

    • Modern world of employment: the internet of things and generation Y

 

 Publications

Investment guides

Rödl & Partner supports you in entering new markets. We are present in all major commercial centres and will gladly assist you with your international engagements. Our investment guides provide initial insights in important markets. More »
 

Brochures

Learn more about the professional services of Rödl & Partner. The country brochures offer a first overview of our international presence. Information on individual services and subjects can be found in our expert brochures. More »

 
 

Book "How to reconcile entrepreneurial expectations with reality abroad"

The second edition of the book “How to reconcile entrepreneurial expectations with reality abroad”, which was written by a team of more than 50 colleagues from 29 countries, is an impressive confirmation of the living philosophy of interdisciplinary and international collaboration at Rödl & Partner. More »
 
 
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