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 family businesses.

 

 

Mergers & Acquisitions Legal pitfalls in buying a distressed company part I – the perfect timing for a takeover

If a company is in distress, this is a welcome opportunity for investors or competitors with strong liquidity to acquire the business of or shares in such a company. Buying a company out of insolvency holds dangerous pitfalls, though, that need to be avoided. More »

 

Mergers & AcquisitionsBuying a company out of insolvency as opportunity

Buying a company out of insolvency can be a quick and cost-effective alternative for medium-sized companies. The 2012 reform of insolvency law (German Act on further easing of capital restructuring of companies – ESUG) laid the groundwork for better perspectives and more freedom of manoeuvre. More »

 

Coming to stay: Special aspects of acquisitions by Chinese investors

More and more Chinese companies are currently buying into German companies to set up or expand production in Germany and apply the existing know-how also to their local markets. German enterprises should pay special attention to the following aspects when Chinese investors come to buy their business. More »

 

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

With the law to amend the inheritance and gift tax in line with the legal ruling of the German constitutional court, after a long legislative procedure the lower and upper houses of the German parliament have voted. More »

 

Societas EuropaeaCompany acquisition: the trap of the transfer of the business

Almost always with the acquisition of a company the purchaser is faced with the question of whether he wants to take on all of the employees or only a part. This involves a number of serious stumbling blocks under employment law. A good planning of the transfer can be decisive. More »

 

Societas EuropaeaDigitalisation in Asia

Digitalisation is a global transformation process and represents the next step on our way to a profound economic evolution. While yesterday´s world of manufacturing was dominated by steam engines and assembly lines, today´s economic scenario is characterized by global networks of automated value and supply chains. More »

 

Societas EuropaeaTax aspects for the use of trademarks

The use of trademarks or intangible assets by companies for financing is subject to a close examination by the tax authorities. This is particularly valid for internationally structured projects. The importance of trademark rights in the current global economic system cannot especially in view of globalisation be overstated. More »

 

Holistic governance, risk and compliance system: the three lines of defence model

Since the publication by the Institute of Internal Auditors (IIA) in 2013, the Three Lines of Defence Model has become accepted as a regulatory framework for an effective, holistic governance, risk and compliance management system (GRC system). More »

 

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

External recipients of the annual financial statement such as shareholders and banks and the company itself must have confidence that the auditor provides an independent and objective opinion of the audited financial statement. More »

 

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

The bidding procedure has proven itself in the M&A to attract the largest number of potential buyers. Those who wish to dispose of a company are firstly faced with the question of how to organise an efficient selling process with a legal design which is advantageous. More »

 

Philippines: Latest economic and regulatory developments and outlook

The Duterte administration continues the positive developments of the past administration(s) with regards to the Philippines steadily reforming and partially liberalizing its regulatory environment. The following article contains the economic and regulatory developments in the Philippines. More »

 

Internationale SteuergestaltungThe foreign holding from the point of view of income tax: practical or not?

In business practice foreign holding companies are useful for many purposes. In this process the motivation to use a holding is often due to factors not connected to tax, i.e. improved investment management through consolidation, central financing, etc.. More »

 

Internationale SteuergestaltungThailand 4.0 – Implementation of e-Tax Invoice and e-Receipt

In 2016, the Thai government of Prime Minister Prayut Chan-o-cha officially introduced the national policy of “Thailand 4.0”. The policy serves 2 major long-term objectives: to transform Thailand into a "Digital Economy" and thus become an "advanced economy" in 2032. More »

 

Export controls in the area of dual-use goods

The export of products for military or civilian use has to be authorised. The regulations are strict and violations are subject to high fines. There are only a few areas where the saying “better safe than sorry” is more appropriate than in the area of export controls for cross-border trade in goods. More »

 

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

In the era of economic scandals which attract intense media interest, the establishment of an internal legal department in the company continues to be popular. The use of external legal consultants can give a decisive market advantage. More »

 

Investing in Portugal – 5 questions, 5 answers

The current indicators point to a brighter outlook and robust growth of the Portuguese economy. The main challenge for German entrepreneurs is to be familiar with all aspects of Portuguese business culture: the language, legal framework, social environment and further regulations and standards. More »

 

USA tax reform: Overview of main tax provisions and specific aspects

On December 22, 2017, President Trump signed into law the 2017 Tax Cuts and Jobs Act. This is the most consequential tax change in over 30 years. The wide range of changes will require taxpayers to act quickly and to evaluate many aspects of their business and structure going forward. More »

 

TP Global Update – Transfer pricing news

The ”Transfer Pricing” practice of Rödl & Partner supports its internationally active clients with the individual design, documentation and defence of cross-border intra-group business relationships. TP Global Update provides expert articles on a regular basis about recent developments and shares practical experiences related to transfer pricing. More »

 

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 »
 

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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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