Teachers and lecturers are often hired on a self-employed basis. This practice makes the German pension insurance fund sit up and take notice. It is increasingly checking the social security status of freelancers and demanding payment of social security contributions from the clients, often music and adult education centers. The social courts have repeatedly ruled […]

According to the coalition agreement, the future government wants to “resolutely combat” money laundering and financial crime. The coalition partners have announced that legal transactions by legal entities in excess of EUR 10,000 may no longer be carried out by the obligated parties if the beneficial owners cannot be identified. To date, prohibitions on contracting […]

In the coalition agreement, the CDU/CSU and SPD agreed: “We will also abolish the National Supply Chain Due Diligence Act (LkSG).” At first glance, a clear and absolute statement. On closer inspection, however, one comes to the conclusion that an “abolition” is obviously not intended in such a sweeping manner. Rather, a differentiated and staggered […]

Climate protection has achieved a level of importance in the coalition agreement that was not expected. It had not played a significant role in the election campaign. Climate protection has also come under pressure globally. The USA has once again withdrawn from the Paris Climate Agreement. The EU wants to simplify sustainability reporting with the […]

The coalition agreement between the CDU/CSU and SPD also has an impact on the financial sector. Here is an overview. Increasing the energy supply The coalition partners want to increase the energy supply and thus stabilize and reduce electricity costs. Within this framework, all the potential of renewable energies should be utilized. In addition to […]

Due to the ongoing Russian war of aggression against Ukraine, the EU wants to make it easier to prosecute violations of EU sanctions. The corresponding Directive (EU) 2024/1226 came into force on May 19, 2024 and must be transposed into German law by May 20, 2025. The draft bill to amend the Foreign Trade and […]

The coalition agreement shows how the future government wants to shape Germany’s digital future. What do the plans mean for companies in concrete terms? Here are the most important implications: Digital sovereignty: less dependency, more European integration The coalition partners are focusing strongly on digital sovereignty – an approach that could have far-reaching consequences for […]

The coalition agreement between the CDU/CSU and SPD marks a fundamental new beginning in German infrastructure policy. In view of a considerable investment backlog, the coalition partners are focusing on a comprehensive package of measures that includes both financial and structural reforms. The focus is on the special infrastructure fund, which is intended to enable […]

In the current coalition agreement, environmental and planning law is mentioned at various points throughout the coalition agreement, highlighting its great importance. However, the agreement also includes a clear commitment to the National Circular Economy Strategy (NKWS), which aims to drive forward the transformation to a sustainable circular economy model. In this legislative period and […]

Foreign trade and foreign trade have become particularly explosive in view of the new US tariffs. The CDU/CSU and SPD have agreed on the following measures in the coalition agreement: Trade treaties and agreements The “EU-only” principle should apply to trade agreements. This refers to the conclusion of trade agreements by the EU alone, without […]