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.
Future financing act – new tax benefits for employee participation programs
From 1 January 2024, employee participation programs may fall more frequently under the benefits of…
BFH: Bequest concerning a domestic property is not subject to limited inheritance tax liability
In its ruling of 23 November 2022 – II R 37/19, the Federal Fiscal Court…
Effectiveness of majority resolutions in partnerships
A clause in a partnership agreement of a partnership (Personengesellschaft) which provides for a simple…
ESOP taxation – German federal fiscal court opens up scope for the taxation of stock options in connection with a change of residence
In the “War for Talents”, start-ups often rely on employee stock option plans (ESOPs) to…
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.
No inheritance tax exemption for an independent, undeveloped plot of land next to the family home
In its ruling of 5 April 2018, the Munich Finance Court decided that the exemption…
The tax-privileged sale of freelance practices – BFH on the application of preferential rates in the case of (marginal) continuation of freelance activity
In a recent decision, the Federal Court of Finance (BFH) specifies the criteria according to…
Not without my daughter! On the design of succession clauses in company agreements (of partnerships)
In its decision of 24 January 2019 the Vienna Supreme Court [Oberster Gerichtshof – OGH]…
LOSS OF SHAREHOLDER LOANS – TAX-RELEVANT OR NOT?
The tax recognition of losses from shareholder loans has significantly changed over the past few…
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.
Does the German Temporary Employment Act [“Arbeitnehmerüberlassungsgesetz” – AÜG] apply to managing directors?
According to the unanimous view in the literature on the AÜG, provisions under the AÜG…
BGH on the determination of insolvency: liabilities II must be taken into account
The Federal Court of Justice [Bundesgerichtshof – BGH] has ruled that when determining insolvency, the…
No entry of a GbR after change of legal form from a GmbH
If a limited liability company [Gesellschaft mit beschränkter Haftung – GmbH] is transformed into a…
Special audit in accordance with German stock corporation law in limited partnerships with many members of the public as limited partners?
The Federal Court of Justice [Bundesgerichtshof – BGH] has consistently extended the analogous applicability of…
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.
