Since the beginning of 2020, a new instrument for promoting research in Germany has been available in the form of the tax research allowance, with which companies can receive an allowance of up to 500,000 euros per year for their research expenses. The tax research allowance is particularly interesting due to its relatively easy access….

  Shares in a German limited liability company (GmbH) under German law can in principle be sold to abroad companies without further ado. In contrast to a share transfer to a domestic purchaser, there are a few additional legal aspects to consider. Otherwise, the execution of the share transfer may be significantly delayed or even…

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