Heuking Kühn Lüer Wojtek
2 Experts
1 Contributions by Heuking Kühn Lüer Wojtek Experts
PRACTICE NOTES
Updated in December 2025 Introduction
Germany stands as Europe’s strongest economy and ranks among the largest worldwide. Its central position across the continent underpins a tightly knit infrastructure network. The country presents excellent business conditions and enjoys strong regard from overseas investors. Far-reaching structural reforms, together with restrained growth in unit labour costs, have markedly enhanced the competitiveness of German enterprises. Outstanding infrastructure and a highly qualified workforce further underpin long-term commercial success.
The Federal Government has recently expanded public spending to unprecedented levels, with a particular focus on infrastructure investment. In addition, the legislature has widened depreciation allowances and resolved to lower corporation taxes.
There are numerous options for structuring a venture in Germany. The purpose of this Practice Note is to flag key issues a new business should address before commencing operations in Germany. This Practice Note is not intended to be a
Commercial
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