Entries by Ester Hahn

PREVENTION OF A DOUBLE DEDUCTION OF OPERATIONAL EXPENSES (§ 4i EStG (German Income Tax Act) – NEW)

The prevention of the use of international tax arrangements, where in particular divergent tax system are being “played off” against each other (OECD’s BEPS project/G-20), is in the centre of attention of the current and future tax legislation: A shareholder’s personal expenses can no longer be deducted as special business expenses, as long as these […]

THE REQUIREMENTS OF THE NEW GENERAL DATA PROTECTION REGULATION

From May 2018 the General Data Protection Regulation (GDPR) applies, which standardizes and completely revises the data protection law within the EU. In this process the German data protection law, in particular the Federal Data Protection Act, is automatically superseded. The good news is that the European legislator followed German law in many aspects. The […]

PITFALLS IN CASE OF NON-PROSECUTION OF CARTEL DAMAGES CLAIMS – CONSIDERATIONS UPON THE NINTH AMENDMENT TO THE ACT AGAINST RESTRAINTS OF COMPETITION

Clearly, cartel damages claims brought by companies against companies are a complex matter which, in almost all cases, requires consultation with external advisers who have acquired experience in handling proceedings of this kind. Practice shows that this effort can pay off. The fact, however, that the non-prosecution of cartel damages claims, too, may involve legal […]