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With a recent decision (judgment of 29.6.2022, case no. IV ZR 110/21) the German Federal Court of Justice has clarified the requirements for the application of foreign law to a [...]

Thailand's new Trade Competition Act B.E. 2560 (2017) (the 'Act') came into effect on 5th October 2017 and affects business operators of all types and sizes. Antitrust legislation in Thailand [...]

The Thai Cabinet has endorsed a proposal to amend the Labour Protection Act, setting a statutory retirement age for the first time and entitling retirees to statutory severance pay. Previously, [...]

The maximum amount of medical expenses that employers in Thailand need to cover for their employees for work related injury or sickness has increased. The Ministry of Labour issued Ministerial [...]

Representative Offices have been exempted from having to obtain a Foreign Business License under a new Ministerial Regulation that became effective on 9 June 2017 (the 'Regulation'). As a result, [...]

Dr Andreas Richter and Dr Maximilian Haag explain how the will trust can be used for Anglo-German estate planning without incurring a hefty tax bill On 17 August 2015, Regulation [...]

The German Fiscal Code provides for the possibility of a voluntary self-disclosure of tax evasion. Taxpayers are able to correct or complete their own incorrect tax returns or furnish relevant [...]

The Federal Constitutional Court announced that its long-awaited judgment on the Inheritance and Gift Tax Act will be delivered on 17 December 2014. The decision will focus on the question [...]