In a judgment from February 10, 2021, the Bundesgerichtshof (BGH) – Germany’s Federal Supreme Court – found a clause providing for lump-sum compensation in response to damages claims lodged on the basis of unlawful cartel arrangements to be lawful (Az.: KZR 63/18).
If a testator has committed tax evasion, the costs incurred from obtaining tax advice in relation to the supplementary tax return can be deducted from tax as estate planning costs according to a ruling of the Bundesfinanzhof (BFH), Germany’s Federal Fiscal Court (Az.: II R 30/19).
Advertisements that feature test verdicts must include a reference to the source that is clearly visible to consumers. That was the verdict of the Bundesgerichtshof (BGH) – Germany’s Federal Supreme Court – in a ruling from April 25, 2021 (Az.: I ZR 134/29).
The automatic exchange of financial information is supposed to assist countries in their efforts to tackle cross-border tax evasion. Turkey is now among the countries that share information with the German tax authorities.
Germany’s Federal Minister of Finance, Olaf Scholz, has purchased a CD from Dubai that contains confidential information pertaining to possible tax evaders. A number of taxpayers – including quite a few from Germany – ought to be concerned that their tax evasion will be discovered.
In a judgment from January 14, 2021, the Bundesgerichtshof (BGH) – Germany’s Federal Supreme Court – overruled its own legal precedent on the forfeiture of trademarks (Az.: I ZR 40/20) in finding that failure to make use of a trademark means forfeiting trademark protection.
The Bundeskartellamt – Germany’s Federal Cartel Office – has imposed fines totaling around 6 million euros on two foundries for entering into anticompetitive agreements regarding prices and discounts.
In a judgment from April 1, 2021, the Kammergericht (KG) Berlin – the Berlin Court of Appeal – ruled that commercial rent can be lowered by 50 percent in response to a closure related to COVID-19 (Az.: 8 U 1099/20).
Bonuses for night work and working on Sundays are only tax exempt if they are awarded on an individual and not a flat-rate basis. That was the verdict of the Finanzgericht (FG) Düsseldorf – the Fiscal court of Düsseldorf – in a judgment from November 27, 2020.
Black Forest ham (Schwarzwälder Schinken) may be referred to as such even if it is not sliced and packaged in the Black Forest. That was the verdict of the Bundesgerichtshof (BGH), Germany’s Federal Supreme Court (Az.: I ZB 72/19).