German Federal Government presents Legislative Package to create Investment Incentives for Companies
The new German Federal Government has presented an initial draft bill to create tax incentives for companies and start-ups, which has since been discussed by the Bundesrat. Among others, it provides for the introduction of a three-year special depreciation allowance of 30 % per annum for the years 2025 to 2027 for movable assets newly acquired ... Read more
What is the new federal government planning for start-ups?
The coalition agreement “Responsibility for Germany” for the 21st legislative period contains various innovations through which the new federal government wants to make things easier for start-ups as the “hidden champions and DAX companies of tomorrow“. In the following, we have summarized the main projects planned in this context, all of which are subject to ... Read more
Introduction of Commercial Courts and Chambers in Germany
The legislator aims to strengthen Germany as a center for justice and business with the Judicial Location Strengthening Act. As of April 1, 2025, the federal states have the option to establish a Commercial Court at a Higher Regional Court and Commercial Chambers at the Regional Courts, as well as to introduce English as the ... Read more
Convertible bonds for the GmbH – structured capital procurement with conversion prospects
Convertible bonds are a form of financing in which a company raises debt capital and grants the holder of the bond the right or obligation to convert the bond into an investment in the company at a later date. This instrument can also be used for limited liability companies (GmbH) – taking into account the ... Read more
