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Facebook fan page operator is responsible for data processing operations

The Federal Administrative Court recently decided that the operator of a fan page in the social network Facebook is the responsible … read more


Effective resolution only by shareholders who are named in the list of shareholders

According to ┬ž 16 Abs. 1 German Limited Liability Companies Act (GmbHG), in the event of a change in the persons of the … read more


Value Added Tax Treatment of Supervisory Board Remuneration

Until now, it has been common practice for tax offices to regard the activities of supervisory board members as independent and … read more


Exclusion of input tax deduction for travel services to entrepreneurs

Before the Annual Tax Act 2019 came into effect, there was a tax option, according to which the entrepreneur could choose whether he … read more


Place of Performance and Place of Jurisdiction of Courts for Connecting Flights

Two passengers booked a flight with two connecting flights, from Hamburg to Madrid, Spain, with the British airline British Airways … read more


Compensation Claim of a former Shareholder who has already withdrawn in later Insolvency Proceedings

A shareholder left a GmbH & Co. KG and its general partner by redemption of its shares. Years later the GmbH & Co. KG fell … read more


Double Compensation based on Air Passenger Rights Regulation - Cancellation of Flight and Delay of Alternative Flight

A passenger booked a long-distance flight with a Finnish airline, which was cancelled due to a technical defect in the aircraft. The … read more


Tax Privilege for Corporate Restructuring - Upstream Merger

The merger of a 100% subsidiary with its parent company is subject to a tax privilege in accordance with Section 6a GrEStG. This also applies to subsidiaries … read more


Correction of Land Charge Register for a private partnership under civil law after the death of a shareholder

After the death of a shareholder of a private partnership under civil law (Gesellschaft b├╝rgerlichen Rechts/ GbR), which owns real property, the … read more


General Terms and Conditions of 83 pages are neither too long nor unacceptable

The German National Association of Consumer Advice Centers brought a lawsuit against the payment service provider PayPal. PayPal's General Terms and … read more


Latest news


Shareholder managing director of a German Limited Liability Company (GmbH) not insolvency-protected
More …

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  • PNHR Dr. Pelka und Sozien GmbH
    Law and tax consultancy firm
  • PNHR Pelka Niemann Hollerbaum Rohde und Partner mbB
    Lawyers, Auditors,
    Tax consultants
  • PNHR GmbH
    Auditing firm Tax consulting firm
    Tax consulting firm

Kaiser-Wilhelm-Ring 3-5
50672 Cologne, North Rhine-Westphalia Germany Germany

Phone: Work+49 221 546780
Fax: Fax+49 221 544028 PNHR lawyers, auditors, tax consultants

  • PNHR Dr. Pelka und Sozien GmbH
    Law and tax consultancy firm

Office Berlin
Mauerstra├če 86 - 88
10117 Berlin, Germany

Phone: +49 30 226 403 90
Fax: +49 30 226 403 99

Office Essen
Helbingstra├če 104
45128 Essen, Germany

Phone: +49 201 565 810 40
Fax: +49 201 565 810 99


Overview: Contact data