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Risk Advisory
Security for your business
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Digital advisory & IT consulting
Mastering digitalisation together
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Operational Advisory
Solidifying and supporting transformation
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Deal Advisory
We’ll advise you on national and international transactions
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Valuation & economic and dispute advisory
We’ll value your business fairly and realistically
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Financial Advisory
Optimising financial structures
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Tax for businesses
Because your business – national or international – deserves better tax advice.
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Tax for financial institutions
Financial services tax – for banks, asset managers and insurance companies
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Employment law
Representation for businesses
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Commercial & distribution
Making purchasing and distribution legally water-tight.
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Inheritance and succession
Don’t leave the future to chance.
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Financial Services | Legal
Your Growth, Our Commitment.
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Business legal
Doing business successfully by optimally structuring companies
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Real estate law
We cover everything on the real estate sector, the hotel industry, and the law governing construction and architects, condominium ownership, and letting and renting.
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IT, IP and data protection
IT security and digital innovations
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Mergers & acquisitions (M&A)
Your one-stop service provider focusing on M&A transactions
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Sustainability strategy
Laying the cornerstone for sustainability.
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Sustainability management
Managing the change to sustainability.
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Sustainability reporting
Communicating sustainability performance and ensuring compliance.
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Sustainable finance
Integrating sustainability into investment decisions.
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International business
Our country expertise
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Entering the German market
Your reliable partners.
The European Court of Justice (ECJ) ruled in its judgment (ECJ v. 03.06.2021, Case C-931/19 ) in the "Titanium" case, amongst other things, that a property rented out in a Member State does not constitute a fixed establishment if the owner of the property does not have its own personnel for the provision of services in connection with the rental.
Concept of fixed establishment: In its decision, the ECJ clarified, with reference to the wording of Art. 11 VAT Council Implementing Regulation (EU) no. 282/2011, that a fixed establishment is to be understood as any establishment (with the exception of the place of establishment of a business) that has a sufficient degree of permanence as well as a structure that allows to receive and to use the services that are provided for the own needs of this establishment in terms of human and technical resources. The concept of a fixed establishment under European law corresponds to the German concept of permanent establishment for VAT purposes (“Betriebsstätte”).
Therefore, the following applies: A fixed establishment is only justified if the prerequisites for the technical and human resources are met! A rented property where no own personnel is employed for the rental service cannot be defined as a fixed establishment. Also, assigning an external service provider (e.g. property management) cannot compensate the lack of own personnel. In this respect, foreign companies that own real estate in Germany and do not have their own personnel in Germany should review their invoicing and VAT declaration obligations. Up to now, the tax authorities have assumed a permanent establishment for VAT purposes in such cases.