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Articles from 2025
View all Insights23.09.2026
When the Money Starts Flowing the Other Way: The Rise of Polish Acquirers in the German M&A Market
What Polish investors and German sellers need to know to navigate the legal and tax pitfalls in cross-border transactions
09.10.2026
Fraud Prevention – From Risk to Resilience
Fraud rarely starts with a major incident. It often begins with small gaps, a duplicate invoice, a missing approval, a...
09.10.2026
AI Compliance in China: New NFRA Guidelines for the Financial Sector
With the NFRA guidelines, China has, for the first time, established a comprehensive regulatory framework for the safe use of...
07.10.2026
Italy: From “Ready-to-Build” to “Ready-to-Construct”: The Hidden Risks of Secondary Permitting
In Italy, getting a renewable energy project authorised is only half the battle. Between the grant of the primary permit...
07.10.2026
Spain: New Technical Requirements for Power Generation Facilities
Impact of Real Decreto-ley 25/2026 on the Operation of Existing Facilities
07.10.2026
WIND + SUN = POWER: Trends and Developments in the Electricity Sector
The article series "WIND + SUN = ELECTRICITY" provides a compact and well-founded overview of the most important developments in...
07.10.2026
The True Costs of the Energy Transition
Renewable energies are projected to surpass coal as the world's largest source of electricity generation by mid-2026, according to the...
07.10.2026
South Africa: Battery Storage Systems – Legal and Economic Opportunities in a Growing Market
For international investors, South Africa offers attractive framework conditions: persistent infrastructure demand, advancing energy transition, and increasing demand for supply...
07.10.2026
Singapore: Advancing Hydrogen-Ready Power Generation
On 29 May 2026, Singapore’s first hydrogen-compatible combined cycle power plant, the Keppel Sakra Cogen (KSC) Plant, commenced commercial operations....
07.10.2026
Italy: Virtual Grid Saturation – First Steps Toward New Criteria and Procedures for Grid Capacity Allocation
On September 9, 2026, Ministerial Decree No. 291, issued by the Italian Ministry of Environment and Energy Security (MASE), entered...
07.10.2026
Germany: Why Energy Communities Are Not Yet Economically Viable
Unlike in other European countries, Energy Communities have so far held less significance in Germany. Our experts explain in this...
01.10.2026
AI in China: Practical Guidelines from the Shanghai Bar Association
In August 2026, the Shanghai Bar Association published detailed practice guidelines on the use of AI in legal advice. Although...
28.09.2026
EUDR: Developments 2026
In 2026, the updated guidance and an updated FAQ provided clarifications regarding the EUDR, including for micro and small primary...
25.09.2026
Greenwashing Trap EmpCo: Will Your Environmental Advertising Withstand Scrutiny from September?
Sustainable, climate-neutral, environmentally friendly – such claims have long been part of many companies' marketing. With the EmpCo Directive, however,...
25.09.2026
RÖDL advises Movex S.p.A. on strategic majority acquisition in China
Eschborn / Shanghai, 25 September 2026: The international professional services firm RÖDL advised the Italian company Movex S.p.A. on the...
24.09.2026
RÖDL advises GETEC on its strategic investment in Cloudbreak Energy Partners
Atlanta, Georgia, 24 September 2026: RÖDL advised GETEC Energie Holding GmbH on its investment in Cloudbreak Energy Partners, LLC, a...
23.09.2026
AI Disputes in China: New Guidelines from the Supreme People’s Court
On 7 September 2026, China’s Supreme People’s Court published its first comprehensive guideline on civil and criminal AI disputes. Although...
23.09.2026
New AI Regulation in China 2026: Overview and Practical Implications
China is significantly clarifying the regulatory framework for the use of Artificial Intelligence. The Supreme People’s Court’s guideline on the...
23.09.2026
Added Value of Post-Merger Integration for Small and Medium-Sized Enterprises
The purchase agreement is signed, the valuation is complete. From the perspective of many transaction teams, the deal is done....
23.09.2026
UAE E-Invoicing: What Businesses Need to Know Ahead of the 2027 Implementation
The UAE is rolling out a nationwide e-invoicing system that will fundamentally change how businesses issue, exchange, and report invoices....
22.09.2026
Employee Dismissal in Germany and Uzbekistan: Key Differences
For German companies entering the Uzbek market, understanding local employment law is essential. Employee dismissals in Uzbekistan are governed by...
21.09.2026
Revised ESRS Published: An Overview of the Key Changes
On July 3, 2026, the European Commission adopted the revised European Sustainability Reporting Standards (ESRS) as a delegated act. The...
21.09.2026
The Voluntary Standard (VS) for ESG: Requirements, Benefits, and Implementation
On July 3, 2026, the European Commission adopted the Voluntary Standard (VS)—the successor to the VSME. For the first time,...
21.09.2026
New Tax Administration Regulations Supporting the New VAT Law
Recently, the Chinese State Taxation Administration (“SAT”) has issued a series of tax administration regulations to support the implementation of...
21.09.2026
Updates to China’s Corporate Restructuring Tax Rules
The Chinese State Administration of Taxation recently issued the “Announcement on Issues Concerning the Tax Administration of Corporate Restructuring for...
21.09.2026
China’s Local Surtax Reform is on the Horizon
On 28 August 2026, the Chinese Ministry of Finance and the State Taxation Administration published the Draft Law of the...
21.09.2026
Recent Important Regulation Highlight
Read more about the highlights of the recently enacted tax laws and regulations regarding the focus areas of tax supervision,...
17.09.2026
Why Portugal, Why Now: The 2026 Investment Opportunity
Portugal is attracting attention for more than its traditional strengths. Stronger public finances upgraded sovereign ratings and renewed foreign investment...
17.09.2026
RÖDL UK Drives Change to HMRC VAT Refund Guidance
A successful VAT dispute led by RÖDL UK has resulted in the recovery of approximately £90,000 for a client and...
17.09.2026
China modernizes its Housing Provident Fund framework
On 18 August 2026, the State Council released its decision to amend the Regulations on the Management of Housing Provident...
15.09.2026
Pay Transparency as an ESG Opportunity: How Companies Can Use the Guidelines for Sustainability Reporting and Communication
If one googles the EU Pay Transparency Directive (EU) 2023/970, one finds articles that treat it as an employment law...
10.09.2026
Making Corporate Immigration to Germany Legally Compliant: What Employers Need to Know
Corporate immigration law is of central importance for employers seeking to recruit and retain international talent. While EU citizens are...
07.09.2026
Artificial Intelligence in Italy: Compliance Roadmap after the Digital Omnibus
The EU Artificial Intelligence Act has entered a new implementation phase. Regulation (EU) 2026/1744, the Digital Omnibus on AI, has...
04.09.2026
China: Tax Exemption for Dividend Received by Foreign Individuals Abolished
On 1 September 2026, China issued a notice providing that, with immediate effect, dividends received by foreign individuals from foreign-invested...
01.09.2026
Edition September: Between Digitalization, EU Reforms and current Case Law of the Federal Fiscal Court
In this edition of our newsletter, we inform you about current developments in tax, social security, and migration law. Key...
31.08.2026
20-Year Income Tax Exemption for Foreign-Source Income in Türkiye
A new 20-year income tax exemption for certain foreign-source income could significantly reshape relocation and tax planning decisions for individuals...
27.08.2026
Kazakhstan strengthens personal data regulation
On 25 August 2026, the main amendments to Kazakhstan’s personal data legislation under Law No. 326-VIII of 24 June 2026...
27.08.2026
EU Taxonomy in Transition: Commission Plans Extensive Adjustments to Technical Screening Criteria
The EU Taxonomy remains in motion: Following the revision of reporting obligations, the focus is now on the technical screening...
25.08.2026
Measures to Counter the Online Sale of Counterfeit Goods
The digital marketplace has become a key battleground for brand protection. In Kazakhstan, e-commerce platforms such as Kaspi, Wildberries, Ozon...
25.08.2026
AI-Generated Active Ingredients: Who Owns the Invention?
Artificial intelligence ("AI") is fundamentally transforming drug discovery. What used to take years, AI-powered systems accomplish in months. Yet while...
25.08.2026
Transfer Pricing in Poland: How Digital Tax Audits Create New Risks
Poland's tax administration is gaining broader access to structured financial and accounting data. For multinational groups, the challenge is no...
24.08.2026
SAP Implementation FAQ
With the rapid change across the globe outburst of expansions and investments of Foreign Companies setting up subsidiaries in India....
24.08.2026
China Trademark Law 2027: Is your brand ready?
China’s revised Trademark Law will reshape brand protection from 2027. Genuine use, stronger evidence, faster monitoring and clearer licence controls...
20.08.2026
Vietnam officially bans nominee shareholding arrangements from 23 July 2026
Vietnam has introduced significant changes to its enterprise registration regime through Decree No. 296/2026/NĐ-CP. Among the most important developments is...
19.08.2026
Corporate Codetermination Updates
On July 2, 2026, the German Federal Government announced in its reform program “For Economic Recovery and Employment” its intention...
19.08.2026
Earn-Out Clauses in M&A Transactions: Flexibility for Buyers and Sellers
Variable purchase price components can bridge differing business valuations – provided the contractual structure is clear and balanced.
19.08.2026
M&A Vocabulary – Understanding the Experts: Dual-Track Process – Two Paths, One target
In this installment of our series “M&A Vocabulary – Understanding the Experts,” we introduce the term “Dual-Track Process.” It describes...
18.08.2026
Note from the Editor
ASEAN continues to stand out as one of the world's most attractive investment destinations.
17.08.2026
Stichting Rabobank Foundation V Ava Chem Ltd & Another
Kenya’s Court of Appeal has delivered a landmark ruling in Stichting Rabobank Foundation v AVA Chem Limited & Another (Civil...
14.08.2026
Philippines 2026 State of the Nation Address: Summary and outlook
Philippine President Ferdinand “Bongbong” Marcos Jr. delivered his penultimate State of the Nation Address last July 27, 2026, the fifth...
14.08.2026
RÖDL advises Jungheinrich AG on the acquisition of All Lift Forklifts
Hamburg, 14 August 2026: RÖDL advised Jungheinrich AG, one of the world's leading providers of intralogistics solutions, on the acquisition...
14.08.2026
Indonesia: PSAK 118: A conceptual shift in financial performance reporting
The transition from IAS 1 to IFRS 18 introduces a new approach to presenting financial performance. In Indonesia, PSAK 118...
14.08.2026
Vietnam extends tax and land rental payment deadlines in 2026
Decree No. 245/2026/ND-CP extends the payment deadlines for certain taxes and land rental obligations in 2026, offering temporary cash flow...
14.08.2026
Vietnam introduces quarterly PIT reporting for employment income
Under Resolution No. 66.16/NQ-CP, effective from 15 April 2026 to 28 February 2027, Vietnam has introduced measures to simplify tax...
14.08.2026
Increase of Statutory Base Salary in Vietnam (effective from 1 July 2026)
Vietnam's statutory base salary will increase to VND 2.53 million from 1 July 2026, resulting in higher contribution ceilings for...
14.08.2026
Thailand: New e-monitoring obligations for BOI-promoted projects (effective April 2026)
The Thailand Board of Investment issued Announcement No. Por. 5/2569 (20 April 2026) introducing new progress-reporting requirements for BOI-promoted projects....
14.08.2026
Thailand: Continuing nominee inspections
Thai authorities continue to investigate nominee structures in Thailand. Recently, the Department of Business Development started random verification of companies...
14.08.2026
Vietnam´s new regulations on e-invoices and e-documents from 1 July 2026
Vietnam has introduced a new regulatory framework governing electronic invoices and electronic documents under the Law on Tax Administration. Effective...
14.08.2026
Vietnam´s new Transfer Pricing Decree
The Vietnam Government issued Decree 255/2026/ND-CP (Decree 255) which is effective 1 July 2026 and applies from the 2026 corporate...
14.08.2026
Singapore High Court affirms implied duty of mutual trust and confidence in employment contracts
The Singapore High Court has affirmed that employment contracts under Singapore law contain an implied duty of mutual trust and...