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.
HIDDEN PROFIT DISTRIBUTION WITH MERELY ACTUAL POSSIBILITY OF USE
The German Fiscal Court (BFH) recently dealt with the question of whether the mere actual…
Gift tax on the transfer of shares in the company
In the case of a gift tax event under § 7 para. 8 ErbStG (German…
The Annual Tax Act 2024
The Annual Tax Act 2024 contains interesting and relevant changes for both private individuals and…
New version of the BMF letter on disproportionate profit distribution
The Federal Ministry of Finance has adjusted its opinion with regard to the income tax…
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.
Good things come to those who wait? – BVerfG gives (partial) green light for income tax-neutral transfer of assets between sister partnerships with identical shareholdings
On 12 January 2024, the Federal Constitutional Court (BVerfG) published its long-awaited decision of 28…
Obligation of disclosure and due diligence in the focus of the BGH
A so-called due diligence review is probably indispensable in connection with company acquisitions and sales…
Purchase price with earn-out – advantageous taxation or not?
In its ruling dated 9 November 2023 (case no. IV R 9/21), the BFH decided…
Dependent employment of the shareholder-managing director of a GmbH, status procedure and change in actual circumstances
The Federal Social Court ruled on 29 March 2022 (case reference: B 12 KR 1/20…
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.
Supervisory board remuneration – value added tax or not?
For income tax purposes, supervisory board members generate income from self-employment with their activities. Previously,…
Taxing a partnership like a corporation – reasonable or not?
Commercial partnerships now have the option of having profits taxed in accordance with the provisions…
It’s here – the long-awaited real estate transfer tax reform!
In our 2019 | Q2 newsletter we had already addressed the planned real estate transfer…
Reporting obligations for cross-border tax arrangements – implementation of “DAC 6”
Since 1 July 2020, special reporting obligations apply in Germany for so-called cross-border tax arrangements….
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.
The supervisory board’s comprehensive duty to gather information, even during a suspension of business operations
In its decision of October 14, 2025 (Case No.: II ZR 78/24), the Federal Court…
Responsibilities and legal remedies in a bipartite limited liability company
If a shareholder wishes to enforce claims for damages against a non-shareholder managing director of…
Termination of managing director service agreements
There has long been a divergence in case law between the German Federal Court of…
Digitalisation of registered mail calls prima facie evidence into question
The current registered mail process (“Einwurf-Einschreiben”) of Deutsche Post, which is based on digital tracking,…
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.
Best Lawyers 2026
Law Firms 2025 (M&A)
Best Lawyers 2025