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.
Third-party services as consideration for real estate transfer tax purposes
In accordance with Section 9 (2) no. 4 GrEStG, the assessment basis for real estate…
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…
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…
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.
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.
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 assists Haven Cyber Technologies in the acquisition of the Swedish company Onevinn AB
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.
