News
Legal work thrives on the exchange of ideas, shared information, and staying up to date. Our “News” section keeps you informed about legal topics and changes in the law. Deal Announcments provide insights into selected projects where our expertise has made a difference. Our awards share the recognition that motivates and inspires our team.
Newsletter
Legal work thrives on the exchange of ideas, shared information, and staying up to date. Our “News” section keeps you informed about legal topics and changes in the law. Deal Announcments provide insights into selected projects where our expertise has made a difference. Our awards share the recognition that motivates and inspires our team.
Practice Areas
M&A Newsletter
We assist our clients with corporate acquisitions and sales, and investment and participation agreements, including for venture capital financing rounds. We structure employee participation plans of all kinds (MIP, VSOP) as well as other—direct or indirect—participation in companies, and provide legal advice on all aspects of the formation of joint ventures both in Germany and abroad.
For cross-border transactions and special legal matters that fall outside our area of expertise, we collaborate with renowned partner law firms. Our international network allows us to coordinate transactions seamlessly and provide comprehensive support from a single source.
A new legal form for Europe: An overview of the EU Inc. proposal
On March 18, the European Commission presented a draft regulation for the EU Inc. This…
Limits on indefinite bad-leaver clauses in shareholders’ agreements
On May 19, 2025, the Berlin Court of Appeal (Kammergericht – KG) issued a decision…
Vesting clauses in employee participation programs put to the test – a follow-up
In July, we already discussed the new ruling by the German Federal Labour Court (BAG)…
Submission of a closing balance sheet in the event of conversions and its (tax) retroactive effect – an overview
The closing balance sheet of the transferring legal entity to be attached to the notification…
Corporate Law Newsletter
We offer business owners, companies, and their governing bodies comprehensive support in all matters related to corporate organization and management. Our focus is on corporate housekeeping, legally sound design of internal structures, and the preparation and implementation of shareholder meetings and organizational changes. In addition, we provide advice on capital markets law.
Vesting clauses in employee participation programs put to the test
In March 2025, the Federal Labour Court (BAG) made two groundbreaking decisions that changed the…
Temporal scope of the new provisions on the liability of a GbR shareholder introduced by the Act on the Modernization of Partnership Law (MoPeG)
With the entry into force of the MoPeG on 1 January 2024, in the absence…
HIDDEN PROFIT DISTRIBUTION WITH MERELY ACTUAL POSSIBILITY OF USE
The German Fiscal Court (BFH) recently dealt with the question of whether the mere actual…
The new Reorganization Tax Decree
The Federal Ministry of Finance (BMF) published a new letter regarding the application of the…
Tax Law Newsletter
Our tax attorneys advise on all issues related to corporate acquisitions and sales (transactions), corporate restructurings, succession planning for both businesses and private individuals, and employee participation plans of all kinds (MPP, MIP, VSOP, and other direct or indirect participation models). Finally, we handle special tax matters, such as amended tax returns, voluntary disclosures that exempt taxpayers from penalties, and cross-border tax issues.
On the recognition of gains in the case of partially compensated transfers of individual assets between business assets
In its ruling of December 11, 2025 (IV R 17/23), the Fourth Senate of the…
Non-deductibility of tax advisory fees in connection with the calculation of the capital gain from a disposal of shares
In its ruling of 9 September 2025 (ref. IX R 12/24), the German Federal Fiscal…
Gift tax on disproportionate contributions to partnerships
It is not uncommon, especially in family-owned partnerships, for only one partner to make a…
Real estate transfer tax in cases where signing and closing occur at different times
In its decision of 9 July 2025 (Az. II B 13/25), the German Federal Fiscal…
Commercial Law Newsletter
In labor and employment law matters, we advise clients in connection with transactions, restructurings, and reorganizations, as well as all aspect of labor and employment law.
In addition, we represent clients in litigation and dispute resolution matters before courts and arbitration tribunals in Germany and abroad. We are also regularly appointed to serve as arbitrators.
Our advisory services further cover national and international commercial law, including the drafting, negotiation, conclusion, modification, and termination of business contracts.
Shareholders’ resolutions with permanent effect
In its decision dated 24 August 2018 (file no. 4 Wx 4/18), the Cologne Higher…
European Court of Justice (ECJ) lays down substantial duties of employers for the recording of working time based on the working time directive
In its judgment of 14 May 2019 (case C-55/18) the ECJ ruled that the working…
The transfer of all company assets of a GmbH – still subject to the participation of the shareholders’ meeting?
The Federal Court of Justice [BGH] deals in its decision dated 28 January 2019 (file…
Allocation of responsibilities within the GmbH management
The managing directors of a limited liability company [Gesellschaft mit beschränkter Haftung – GmbH] may…
Deal Announcements
Deal Announcements
Our work is our calling card. We regularly report on selected, successfully closed transactions in which our legal expertise played a key role.
honert advises the Bouygues Construction Group on the sale of Kraftanlagen Heidelberg GmbH and Kraftanlagen Service GmbH
honert advises shareholder of Rostock-Trans GmbH on the sale of company shares to Bracchi
honert advises the CERTANIA Group on the acquisition of ICP Analtyik GmbH & Co. KG
Voices from our team
Awards
Regular awards reflect our commitment to excellence and dedication. We welcome this recognition and take it as an incentive to continue delivering outstanding work.
