1170 Results
IfM-Position Paper | 2026 Reversing the burden of proof in bureaucracy – a step in the right direction
The German Government decided at the coalition committee meeting in early July 2026 to reverse the burden of proof with regard to reporting obligations. As is already the case in the federal states of North Rhine-Westphalia (NRW) and Baden-Württemberg, reporting obligations to public authorities will in future be waived across the board unless the relevant ministry officials can provide plausible evidence that they are absolutely necessary.
IfM-Position Paper | 2026 Statement by IfM Bonn on the Framework concept for a company with restricted assets
The authors discuss the proposed new legal form, the "company with restricted assets", from an economic perspective in their Position Paper.
IfM-Position Paper | 2026 The Future of Industry: Don't Forget Mittelstand
In the authors’ view, the following four aspects are important for the competitiveness of (industrial) small and medium-sized enterprises in spring 2026 ...
IfM-Position Paper | 2026 The impact of the provisional US-EU trade agreement on Mittelstand enterprises
On 27 July 2025, European Commission President Ursula von der Leyen and US President Donald Trump reached an agreement on a provisional trade deal.
IfM-Position Paper | 2026 The Mittelstand between De-Risking from China and Business Risks
Foreign trade between Germany and China has been characterised for years by rising Chinese imports and falling German exports.