Germany: Environmental Law

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Environmental law articles, insights, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as clean air/pollution, climate change, environmental law and waste management.
Article
Energy-efficient Renovations As A New Benchmark For Accounting: The Revised Version Of IDW RS IFA 1 In Germany
German tax accounting rules for building-related expenditures are undergoing significant change, particularly affecting energy-efficient refurbishments. Recent guidance from the Institute of Public Auditors and the Federal Ministry of Finance has expanded the scope of capitalizable costs, creating potential divergences between commercial and tax treatment that require careful navigation by tax advisors.
Germany Accounting
GGI Global Alliance
Article
Germany Set To Quadruple Maximum Corporate Fines And Codify Statutory Sentencing Criteria, Using Environmental Reform As Vehicle For Broader Overhaul
Germany is poised to fundamentally transform its corporate liability regime by quadrupling maximum fines and, for the first time, codifying statutory sentencing criteria that expressly recognize internal investigations and compliance measures as mandatory mitigating factors. The reforms, embedded within an EU environmental directive implementation, will apply across all corporate offenses and establish clear legal requirements for how companies must respond to suspected misconduct.
Germany Criminal
SA
Skadden Arps Slate Meagher & Flom
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