{"id":576,"date":"2015-04-01T17:59:10","date_gmt":"2015-04-01T15:59:10","guid":{"rendered":"https:\/\/kanzlei-bernstorff.de\/?page_id=576"},"modified":"2026-01-12T13:16:51","modified_gmt":"2026-01-12T12:16:51","slug":"aktuelles","status":"publish","type":"page","link":"https:\/\/kanzlei-bernstorff.de\/en\/aktuelles\/","title":{"rendered":"News"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div class=\"vc_section wpex-relative\"><div class=\"vc_row wpb_row vc_row-fluid wpex-relative\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><figure class=\"vcex-image vcex-module\"><div class=\"vcex-image-inner wpex-relative wpex-w-100 vc_custom_1764155670374\"><img width=\"816\" height=\"298\" src=\"https:\/\/kanzlei-bernstorff.de\/wp-content\/uploads\/2014\/12\/7.jpg\" class=\"vcex-image-img wpex-align-middle wpex-w-100\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/kanzlei-bernstorff.de\/wp-content\/uploads\/2014\/12\/7.jpg 816w, https:\/\/kanzlei-bernstorff.de\/wp-content\/uploads\/2014\/12\/7-300x110.jpg 300w, https:\/\/kanzlei-bernstorff.de\/wp-content\/uploads\/2014\/12\/7-768x280.jpg 768w\" sizes=\"auto, (max-width: 816px) 100vw, 816px\" \/><\/div><\/figure><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid wpex-relative wpex-vc_row-gap-0\"><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner vc_custom_1764410443755\"><div class=\"wpb_wrapper\"><div class=\"wpex-template-shortcode\"><style type=\"text\/css\" data-type=\"vc_shortcodes-custom-css\">.vc_custom_1764703974574{margin-top: 0px !important;}<\/style><style>.vcex-heading.vcex_6a06da6cecdeb{color:#495d7e;font-size:14px;font-family:'Open Sans', sans-serif;font-weight:700;text-transform:capitalize;line-height:30px;}<\/style><div class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vc_custom_1764703974574 headingWithLineOnRight vcex_6a06da6cecdeb\"><span class=\"vcex-heading-inner wpex-inline-block\">Areas<\/span><\/div><div  class=\"vc_wp_categories wpb_content_element sideNavigationList\"><div class=\"widget widget_categories\"><h2 class=\"widgettitle\">Categories<\/h2>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item cat-item-52\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/agb-recht\/\">Law on General Terms and Conditions<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-4\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/allgemein-wirtschaftsrecht\/\">Commercial Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-2\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/arbeitsrecht\/\">Employment Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-10\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/architectural-law\/\">Architects' Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-5\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/baurecht\/\">Construction Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-13\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/compliance\/\">Compliance<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-11\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/datenschutzrecht\/\">Data Protection Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-8\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/gesellschaftsrecht\/\">Corporate Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-53\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/handelsrecht\/\">Commercial Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-9\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/internationales-geschaeft\/\">International Business<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-3\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/mietrecht\/\">Tenancy Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-6\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/steuerrecht\/\">Tax Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-7\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/vertragsrecht\/\">Contract Law<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-12\"><a href=\"https:\/\/kanzlei-bernstorff.de\/en\/category\/weg-recht\/\">Condominium Law<\/a>\n<\/li>\n\t\t\t<\/ul>\n\n\t\t\t<\/div><\/div><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:30px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>The articles are taken from our regularly published client newsletter.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-8\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h4 style=\"font-size: 14px;color: #495D7E;line-height: 30px;text-align: left;font-family:Open Sans;font-weight:700;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading vc_custom_1764311154944\" >News<\/h4><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div><div class=\"vcex-module vcex-divider vcex-divider-double vcex-divider-center wpex-mx-auto wpex-block wpex-h-0 wpex-border-y wpex-border-solid wpex-border-main wpex-pb-5\"><\/div><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>In case of interest to specific topics in these law fields, please\u00a0<a href=\"\/en\/kontakt\/\">contact us<\/a>\u00a0\u2013 we would be delighted to serve you with further information.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div><div class=\"vcex-module vcex-divider vcex-divider-double vcex-divider-center wpex-mx-auto wpex-block wpex-h-0 wpex-border-y wpex-border-solid wpex-border-main wpex-pb-5\"><\/div><\/div><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Der Bundesfinanzhof (BFH) hatte \u00fcber die Frage zu entscheiden, inwieweit bei einem nachtr\u00e4glichen Wegfall von tatbestandlicher Voraussetzung f\u00fcr eine Steuerfestsetzung auch diese Steuer wegfallen kann. Im Zivilrecht ist das sog. \u201eInstitut des Wegfalls der Gesch\u00e4ftsgrundlage\u201c seit langem etabliert. Im Kern besagt dieses, dass sich Vertragsparteien von einer Vereinbarung l\u00f6sen k\u00f6nnen, wenn die Grundlage f\u00fcr den&hellip;","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/no-sidebar.php","meta":{"footnotes":""},"class_list":["post-576","page","type-page","status-publish","hentry","entry","no-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kanzlei - Bernstorff | Aktuelles und Rundschreiben<\/title>\n<meta name=\"description\" content=\"Aktuelle Mandanteninformationen, Rundschreiben und rechtliche Updates von Bernstorff Rechtsanw\u00e4lte in Berlin \u2013 zu Wirtschaftsrecht, Arbeitsrecht, Steuerrecht und aktuellen Gesetzes\u00e4nderungen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kanzlei-bernstorff.de\/en\/aktuelles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kanzlei - 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