englischMandatory inheritance law does not offer any satisfactory solutions for business succession – based on this hypothesis, Fabian Vieregge examines the suitability of German and Liechtenstein foundations for the economically and legally lasting constitution of entrepreneurial assets. As [...]

englischTax law is often considered incomprehensible. Especially individuals without a background in tax law often lose track of how much they actually owe to the tax authorities. Nevertheless, in German substantive tax law, no rule has yet been rejected for lack of certainty and clarity. The [...]

englischWhat is working time and what is rest time? In times of home office, mobile working and the increasing use of mobile devices, a clear demarcation has become impossible. This work is of interest to anyone looking for assistance on how to deal with this topic. It shows the limits of the [...]

englischThis work shows that the legitimacy of special avoidance in insolvency is not based exclusively on the principle of equal treatment of creditors under insolvency law. It examines section 132 (2) of the German Insolvency Code (InsO), an avoidance provision that has received little attention [...]

englischThe obligation to file for insolvency in case of over-indebtedness is intended to encourage business managers to examine the economic development of the company on an ongoing basis and to initiate insolvency proceedings if necessary. In practice however, this intended control of the [...]