MTR Rechtsanwälte > Cologne, Germany > Firm Profile

MTR Rechtsanwälte > Firm Profile

The firm: MTR Rechtsanwälte https://www.mtrlegal.com/en is an international law firm with lawyers specialising in business law, commercial law and company law. The attorneys counsel commercial and industrial companies and corporations, as well as associations, small- and mid-sized businesses and private individuals worldwide from offices in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Germany. Knowledgeable and experienced.

Responding to clients‘ needs with personalised service is the priority at MTR Rechtsanwaltsgesellschaft mbH. The clients can rely on MTR’s guarantee of complete integrity and commitment to their interests at all times.

MTR Rechtsanwälte is dedicated to working towards clients‘ success. Reliable and determined.

MTR Rechtsanwälte provides the comprehensive knowledge necessary to compete in today’s ever-changing and expanding global markets – legal advice and tax advice.

In order to gain a key competitive advantage, it is imperative to receive outstanding, well-rounded interdisciplinary advice based on analysing and optimising available legal, fiscal and economic opportunities. Proactive and multi-faceted.

The firm takes pride in being a client-oriented service provider. Its clients‘ best interests determine every move. With their dedication to reliable, individualised advice they develop customised interdisciplinary and comprehensive solutions.

MTR Rechtsanwälte has access to a complete range of integrated and comprehensive consulting expertise at its fingertips, from legal advice to management consultancy. MTR Rechtsanwälte is therefore able to offer rock-solid and well-balanced success-oriented solutions to national and international companies regardless of their size, legal form, industry sector or complexity of issues. The firm carefully considers all business aspects on the basis of its outstanding specialised knowledge and extensive experience.

MTR has steadily and consistently continued to develop its expertise since the establishment. Today, the team of specialists made up of industry professionals and all of its staff members are working for the client from offices in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich and Stuttgart.

Press Releases

BGH approves clauses that provide for lump-sum compensation in response to cartel damages

13th September 2021 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).

BFH: Tax consultancy costs and clearance costs can be deducted from tax as estate planning costs

31st August 2021 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).

BGH: Advertisements that feature test verdicts without referencing the source are unlawful

11th August 2021 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).

Turkey shares financial data – Tax dodgers should consider submitting a voluntary declaration

2nd August 2021 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.

Voluntary disclosure: Germany’s Federal Minister of Finance purchases tax CD from Dubai

27th July 2021 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.

BGH changes tune on trademark forfeiture

2nd June 2021 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.

Bundeskartellamt issues fines in response to illegal price fixing

2nd June 2021 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.

KG Berlin: Commercial rent reduction in response to closures related to COVID-19

1st June 2021 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).

Finanzgericht Düsseldorf: No tax exemption for flat-rate bonuses

7th May 2021 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.

Indications of origin: Black Forest ham need not be sliced in the Black Forest

29th April 2021 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).

LAG Düsseldorf: Short-time workers on zero hours do not accumulate vacation leave

23rd April 2021 Short-time working – Kurzarbeit in German – refers to a government scheme that allows businesses experiencing economic difficulties to temporarily reduce their employees’ working hours, with the state making up for all or part of the lost wages. Many firms have had recourse to this program for reasons related to COVID-19. The Landesarbeitsgericht (LAG) Düsseldorf – the Regional Labor Court of Düsseldorf – has now ruled that short-time work also entails a reduced entitlement to vacation leave (Az. 6 Sa 824/20).

Greensill Bank: Customers unable to access their money – BaFin orders moratorium

19th April 2021 The Bundesanstalt für Finanzdienstleistungsaufischt (BaFin) – Germany’s Federal Financial Supervisory Authority – has closed down Greensill Bank’s business operations with its customers and filed criminal charges. Private investors as well as institutional investors and municipalities fear losing their money at the bank.

BaFin determines that compensation is payable to depositors of insolvent Greensill Bank

19th April 2021 As was to be expected, the Bundesanstalt für Finanzdienstleistungsaufischt (BaFin) – Germany’s Federal Financial Supervisory Authority – has determined that compensation is payable to Greensill Bank’s depositors, as the bank is no longer able to repay all of its customers’ deposits. Insolvency proceedings have also been initiated against the bank with the Amtsgericht Bremen, the District Court of Bremen (508 IN 6/21).

LG Berlin overturns fine for GDPR violation

9th April 2021 In a remarkable ruling from February 18, 2021, the Landgericht (LG) Berlin – the Regional Court of Berlin – declared a million-euro fine imposed in response to a breach of the General Data Protection Regulation (GDPR) invalid.

COVID-19: Provider of business closure insurance to pay out around 760,000 euros for closed bars

9th April 2021 In a ruling from February 19, 2021, the Landgericht (LG) Düsseldorf – the Regional Court of Düsseldorf – held that the provider of business closure insurance has to pay out for bars closing in connection with the coronavirus (Az.: 40 O 53/20).

BGH: No guidance on right of withdrawal means realtor not entitled to commission

15th March 2021 According to a ruling of the Bundesgerichtshof (BGH) – Germany’s Federal Supreme Court – property buyers can potentially reclaim the commission they paid to the real estate agent if the latter fails to inform them about their right of withdrawal and provides no guidance on the issue.

Exchange of financial information with Turkey delayed – Submit a voluntary declaration now

15th March 2021 As part of efforts to combat cross-border tax evasion, it appears that Turkey has yet to provide Germany with any financial information. This means that the individuals concerned still have the opportunity to submit a voluntary declaration.

OLG Dresden – Commercial rent reduction a legitimate response to COVID-19

9th March 2021 A retailer is allowed to lower the net rent (exclusive of heating, lighting and other service costs) by 50 percent on account of its store having to close due to COVID-19. That was the verdict of the Oberlandesgericht (OLG) Dresden – the Higher Regional Court of Dresden – in a ruling from February 24, 2021 (Az.: 5 U 1782/20).

Bundeskartellamt imposes million-euro fines in response to illegal arrangements

3rd March 2021 The Bundeskartellamt – Germany’s Federal Cartel Office – has imposed fines totaling approx. 175 million euros on five aluminum forging companies and ten employees responsible for engaging in anticompetitive arrangements.

Distributing FFP2 masks free of charge in breach of competition law

1st March 2021 Groups deemed to be at risk can redeem vouchers for FFP2 masks. Pharmacies that waive the two-euro personal contribution are violating competition law according to a ruling of the Landgericht (LG) Düsseldorf – the Regional Court of Düsseldorf.

BGH: D&O insurer liable for payments made after the onset of insolvency

18th February 2021 The insurer behind a D&O policy is liable for payments made after the onset of insolvency. That was the verdict of the Bundesgerichtshof (BGH) – Germany’s Federal Supreme Court – in a judgment from November 18, 2020 (Az.: IV ZR 217/19).

Automatic exchange of information with Turkey – Voluntary declaration for tax evasion

8th February 2021 Turkey is the latest country to sign up to the automatic exchange of information as part of efforts to combat cross-border tax evasion. It is still possible to submit a voluntary declaration for tax evasion.There are now more than 100 countries participating in the automatic exchange of (financial) information (AEOI). Former tax havens such as Switzerland, Austria, and Liechtenstein have already signed up, and Turkey is now following suit. The process involves countries committing to mutually exchange the banking information of taxpayers who reside in another country, making it increasingly difficult to conceal untaxed income from foreign accounts from the exchequer. We at the commercial law firm MTR Rechtsanwälte can report that this now applies to accounts in Turkey as well.

OLG Hamm on reporting illegality in e-commerce

8th February 2021 A company is not in breach of competition law if it reports illegality by a competitor on an online e-commerce platform and the allegations are true. That was the verdict of the Oberlandesgericht (OLG) Hamm – the Higher Regional Court of Hamm.Antitrust infringements are a persistent feature of the e-commerce landscape. Large online platforms have for this reason put in place reporting systems for these kinds of violations, with offers being delisted when flagged accordingly. Of course, this is not meant to give rise to unwarranted complaints against competitors that hinder their business operations. We at the commercial law firm MTR Rechtsanwälte note that unwarranted complaints are contrary to the German Unfair Competition Act (Gesetz gegen den unlauteren Wettbewerb, UWG) and represent antitrust infringements in and of themselves.

BFH: Obtaining an expert opinion on purchase price allocation of land

8th February 2021 In the event of a dispute between a taxpayer and the tax authorities regarding the allocation of the fair market value of land and buildings in real terms, the fiscal courts are required to obtain an expert opinion.Appraisals of the fair market value of buildings and land in real terms are often contentious. While an allocation of the purchase price to land and buildings is common in cases involving a contract for the purchase of real estate, the tax authorities often do not go along with the outcome based on the assumption that the allocation does not reflect the economic reality but is instead aimed at securing tax benefits, with only the building portion being depreciable for wear and tear.

LG München: No risk of confusing advertisements featuring maritime themes

21st January 2021 The Landgericht (LG) München – Regional Court of Munich – has ruled that consumers were not being misled by two manufacturers promoting their fish products using a captain, and that the advertisements in question therefore did not violate competition law.

FG Düsseldorf: Demolition of inherited family home may retrospectively give rise to estate tax

15th January 2021 The demolition of your parent’s home post-inheritance may lead to a retrospective loss of tax-exempt status. That was the verdict of the Finanzgericht (FG) Düsseldorf – the Fiscal Court of Düsseldorf – in a judgment from January 8, 2020 (Az.: 4 K 3120/18 Erb).

Obligation to file for insolvency only suspended in cases of over-indebtedness, not illiquidity

7th January 2021 There has been a limited extension until December 31, 2020 to the suspension of the obligation to file for insolvency due to the coronavirus pandemic. However, this only applies to cases of over-indebtedness, not illiquidity.

Law aimed at promoting fair competition passed

6th January 2021 The Bundestag and Bundesrat – Germany’s lower and upper houses of parliament respectively – have passed a law designed to promote fair competition, with the legislation expected to curb misuse of warning notices significantly.

Transfer of shares from company to private hands not an acquisition

6th January 2021

Business closure due to COVID-19 – Claims against insurer successful

10th December 2020 An insurer was forced to indemnify a Munich restaurant for its closure due to COVID-19. The owner’s claim was successful before the Landgericht (LG) München, the Regional Court of Munich (Az.: 12 O 5868/20).

COVID-19 – Provider of business closure insurance must pay out

9th December 2020 The Landgericht (LG) München – the Regional Court of Munich – recently delivered a judgment requiring an insurance company to pay out on a business closure insurance policy. The restaurant owner in question will now receive substantial compensation because of the closure of his premises due to COVID-19.

BFH on taxable income from interest in connection with transfer of house along with plot of land in return for annuity payments

3rd December 2020 According to the Bundesfinanzhof (BFH) – Germany’s Federal Fiscal Court – transferring a plot of land at a discount in the context of anticipated succession in return for annuity payments gives rise to taxable income from interest.

Wirecard AG – Shareholders can register claims in insolvency proceedings

13th November 2020 Insolvency proceedings concerning Wirecard AG were opened on August 25, 2020 (Az.: 1542 IN 1308/20). Creditors had until October 26, 2020 to register their claims with the insolvency administrator.

30th October 2020 Anyone promoting products or services using the accolade “Testsieger” (test winner) must also provide a source reference for the test. Important information is otherwise being withheld from consumers according to the Oberlandesgericht (OLG) Köln – the Higher Regional Court of Cologne.

FG Münster: No capital gains tax due on furniture and fittings from sale of real estate

26th October 2020 Furniture and fittings do not count towards capital gains from the sale of real estate. That was the verdict of the Finanzgericht (FG) Münster – the Fiscal Court of Münster – in a ruling form August 3, 2020 (Az.: 5 K 2493/18).

Rechtzeitig Selbstanzeige stellen – Automatischer Informationsaustausch von Finanzdaten steht bevor

22nd October 2020 Der Automatische Informationsaustausch von Finanzdaten (AIA) ist ein Mittel Steuerhinterziehung konsequent zu bekämpfen. Steuersünder können noch immer eine strafbefreiende Selbstanzeige stellen.

FG Münster: Steuerpflichtiger Einbringungsgewinn bei Verschmelzung einer KG auf eine GmbH

22nd October 2020 Wird eine KG auf eine GmbH verschmolzen, ist der Einbringungsgewinn steuerpflichtig. Das hat das Finanzgericht Münster mit Urteil vom 19. Mai 2020 entschieden (Az.: 13 K 571/16 G,F).

OLG München: Golden color not protected as trademark acquired through use

16th October 2020 The golden color of a chocolate Easter bunny is not protected as a color mark. The Oberlandesgericht (OLG) München – the Higher Regional Court of Munich – found that the producer in question did not enjoy any trademark rights in relation to the color.

Wirecard AG – Claims for damages against corporate bodies and auditors

14th October 2020 With Wirecard AG now insolvent, investors are potentially facing severe losses. Shareholders and investors in Wirecard bonds and derivatives can assert claims for damages.

Rocket Internet delists its shares – Shareholders facing huge losses

14th October 2020 Rocket Internet has decided to delist its shares, with the shareholders having approved the buyback offer at the extraordinary general meeting held on September 24, 2020.

Wirecard AG – Investigations on suspicion of market manipulation

22nd September 2020 The Munich Public Prosecutor’s Office has conducted a search of Wirecard’s head office in Aschheim near Munich on suspicion of market manipulation.

Scale of Wirecard AG accounting scandal grows

21st September 2020 The scale of the accounting scandal besetting Wirecard AG continues to grow. Wirecard’s running assumption is that 1.9 billion euros supposedly held in escrow accounts likely never existed. The company has experienced a dramatic drop in the value of its shares.

Wirecard AG files for insolvency – Options available to investors

21st September 2020 The accounting scandal facing Wirecard AG has ended in insolvency for now. Those who invested in Wirecard stocks and bonds find themselves faced with the question of whether they can claim damages.

New attempt to establish Unified Patent Court

21st September 2020 There is a desire for the process of issuing patents within the EU to be made more efficient. The idea of establishing a Unified Patent Court is seen as a positive step in this direction. The Bundesministerium der Justiz und für Verbraucherschutz (BMJV) – Germany´s Federal Ministry of Justice and Consumer Protection – has submitted a new bill as part of a second attempt to do so.

BGH upholds trademark protection for square design

21st September 2020 In rulings from July 23, 2020, the Bundesgerichtshof (BGH) – Germany´s Federal Supreme Court – confirmed that three-dimensional forms, including the shape or packaging of goods, are capable of benefiting from trademark protection (Az.: I ZB 42/19 and I ZB 43/19).

BFH: Interest on the deferral of compensation for forgoing the statutory share subject to taxation

1st September 2020 In the event that an heir waives their right to the statutory share in the estate and opts to defer claiming compensation, the deferral interest is subject to income tax. That was the verdict of the Bundesfinanzhof, Germany’s Federal Fiscal Court (Az.: VIII R 22/17).

COVID-19 & Protective Masks – Distributors Left With Outstanding Invoices

1st September 2020 People wearing protective masks have become a common sight since the outbreak of the coronavirus. Yet the quality of some of these masks and the outstanding invoices are becoming a source of frustration.

COVID-19 – Substandard Quality of Masks and Other Protective Equipment

1st September 2020 COVID-19 – Substandard Quality of Masks and Other Protective Equipment The coronavirus pandemic is not over. Respiratory masks and other protective gear remain vital. However, the issues of quality and outstanding invoices are also increasingly taking center stage.

FG München: Stock splitting does not give rise to capital gains tax

25th August 2020 Investors who acquire new shares in the course of a corporate spin-off are not required to pay withholding tax on this. That was the verdict of the Finanzgericht (FG) München, the Fiscal Court of Munich (Az.: 8 K 981/17).

Commercial Agency Law: COVID-19, Commission & Contract Design

19th August 2020 The coronavirus crisis marks the beginning of difficult times for many commercial agents. It also raises a number of legal issues in connection with commission payments, claims for compensatory adjustment, etc.

Real estate funds – Impact of COVID-19

19th August 2020 A lot of real estate funds were hit hard by the 2008 financial crisis. Today, many investors are faced with the question of how stable their holdings in real estate funds are given the crisis surrounding the coronavirus.

International procedural law in cases involving cross-border litigation

19th August 2020 With the increasing internationalization of many areas of life, international procedural law is playing an ever more important role in legal disputes.

Marc Klaas at MTR Rechtsanwälte – One of Germany’s leading M&A lawyers

19th August 2020 Marc Klaas at MTR Rechtsanwälte has been featured in this year’s ranking of Germany’s best lawyers in the category of mergers and acquisitions (M&A).

Commercial tenancy law – The devil is in the detail

19th August 2020 There are a number of material differences between commercial tenancy law and tenancy law as it applies to private sector housing. The way in which leases for commercial premises are formulated is therefore a matter of particular importance.

Family law: Benefits of a prenup

19th August 2020 A prenuptial agreement may not be romantic, but it does afford protection to spouses and allow all the major issues – including, of course, financial matters – to be clarified when times are good.

IP Law – Protection of intellectual property and intangible assets

19th August 2020 Intellectual property is just as worth protecting as tangible assets. IP law covers the protection of rights pertaining to trademarks, designs, patents, copyright, and related rights.

Distribution Law – Legally Sound, Flexible, and Forward-Looking Agreements

19th August 2020 The sale of goods and services requires an efficient distribution system that complies with complex domestic and international legal frameworks.

Criminal tax law continues to apply to requests for tax deferral during the coronavirus crisis

19th August 2020 Tax evasion is constituted by sharing inaccurate or incomplete information with the authorities. This also holds true during the coronavirus crisis, tax relief notwithstanding.

Advantages of Arbitration

19th August 2020 The courts are not the only venue for settling legal disputes. Arbitration proceedings are a good alternative in many domestic and international cases.

Be Prepared for Anything with Detailed Agreements

19th August 2020 The coronavirus has made it painfully clear how important it is for agreements to be as detailed as possible and to account for exceptional circumstances in order to avoid legal disputes.

Ship Funds – Damages and Recovery of Distributions

19th August 2020 Ship funds have long been considered a safe capital investment. In the wake of the 2008 financial crisis, many investment companies were forced to file for insolvency and investors lost a lot of the money they had invested.

Hague Convention on the Enforcement of Foreign Judgments in Civil and Commercial Matters

19th August 2020 The 2019 Hague Convention is supposed to greatly facilitate the cross-border enforcement of foreign judgments in civil and commercial matters.

Marc Klaas at MTR Rechtsanwälte – One of Germany’s leading M&A lawyers

18th August 2020 Marc Klaas at MTR Rechtsanwälte has been featured in this year’s ranking of Germany’s best lawyers in the category of mergers and acquisitions (M&A).

Advantages of Arbitration

18th August 2020 The courts are not the only venue for settling legal disputes. Arbitration proceedings are a good alternative in many domestic and international cases.

Compliance – Preventing economic loss

18th August 2020 Compliance is an important topic not only for large corporations but also small and medium-sized enterprises that want to avoid breaking the law and incurring penalties as a result.#

Advantages of Arbitration

18th August 2020 Germany’s Federal Cartel Office, the Bundeskartellamt, has thrown its weight behind suppliers faced with demands for excessive discounts, and a furniture store chain has had to come to terms with limitations being imposed on its demands by antitrust law.

BFH: Only legacies and gifts from legal father enjoy privileged status

13th June 2020 The legal father and the biological father may not be the same person. This has tax implications, as only legacies and gifts from the legal father fall under tax bracket I, the most favorable tax bracket.

Changes to German stock corporation law due to COVID-19 – Virtual general meetings

13th June 2020 The impact of the coronavirus pandemic extends to German stock corporation law. To ensure that businesses remain capable of functioning effectively, stock corporations can now also hold virtual general meetings.

Applying to register a trademark with no intention of using it – Abuse of injunction suits and dam

24th May 2020 Anyone seeking to register a trademark should actually intend on using it. According to a ruling of Germany’s Federal Supreme Court, the Bundesgerichtshof (BGH), holding a trademark with the sole intention of asserting claims against third parties represents an abuse of the law.

COVID-19 – Bundestag gives green light to multi-billion-euro aid package

19th May 2020 On March 25, 2020, Germany’s lower house of parliament, the Bundestag, approved a multi-billion-euro aid package to manage the economic impact of the coronavirus crisis and gave the green light to the supplementary budget.

OLG Köln: Protection of competitive distinctiveness

29th April 2020 A product that is not protected by a trademark may nevertheless benefit from protection against imitations under competition law. That was the verdict (Az. 6 U 82/19) of the Oberlandesgericht (OLG) Köln – the Higher Regional Court of Cologne.

LG Freiburg: Food products’ county of origin must be correctly specified

29th April 2020 Apples that were merely packaged in Germany must not carry the designation of origin “aus Deutschland” / “from Germany”.  That was the verdict of the Landgericht (LG) Freiburg – the Regional Court of Freiburg – in a ruling from January 14, 2020 (Az.: 12 O 88/19 KfH).

Short-time work during the coronavirus crisis – Applicants obliged to provide accurate information

29th April 2020 Germany’s federal government has put together a comprehensive aid package to compensate for the economic impact of the coronavirus crisis. This includes making it easier to apply for short-time allowance – referred to as “Kurzarbeitergeld” (or “KUG” for short).Germany’s federal government has put together a comprehensive aid package to compensate for the economic impact of the coronavirus crisis. This includes making it easier to apply for short-time allowance – referred to as “Kurzarbeitergeld” (or “KUG” for short).

Coronavirus – Loans and government assistance at a time of crisis

29th April 2020 Germany’s federal government has unveiled a vast package of measures that provide financial support to businesses and the self-employed to ensure they are able to weather the crisis.

The coronavirus pandemic is putting a strain on economic relations throughout the world. In many cases, it is either no longer possible to perform contracts as agreed or performance is completely impossible.

29th April 2020 The coronavirus pandemic is having a significant impact on national and international business relations, it no longer being possible in many cases to perform contracts as agreed due to the coronavirus crisis. This has led to the increased prominence of the term “force majeure”. However, it cannot be invoked in every instance of defective contractual performance. The coronavirus has not generally rendered contracts obsolete. We at the commercial law firm MTR Rechtsanwälte note that the parties often have a right to insist on contractual performance.

Avoiding insolvency during the coronavirus crisis

29th April 2020 Businesses whose existence is threatened by the crisis surrounding the coronavirus are to be lent a helping hand. Germany’s lower house of parliament, the Bundestag, has legislated for the suspension of the obligation to file for insolvency.

Avoiding insolvency during the coronavirus crisis

29th April 2020 Businesses whose existence is threatened by the crisis surrounding the coronavirus are to be lent a helping hand. Germany’s lower house of parliament, the Bundestag, has legislated for the suspension of the obligation to file for insolvency.

COVID-19 – Obligation to file for insolvency to be suspended

29th April 2020 Germany’s Federal Ministry of Justice has made plans to suspend the obligation to file for insolvency due to the coronavirus. The measure is designed to protect businesses that have gotten into difficulties as a result of the pandemic.

COVID-19 – Employers can apply for permission to reduce working hours to get through the crisis

29th April 2020 Businesses can introduce short-time work as a means of weathering economic hardship caused by the coronavirus crisis. Germany’s federal government has therefore moved to relax the conditions for applying for short-time allowance.

COVID-19 – Restrictions on landlords’ right of termination

29th April 2020 The spread of the coronavirus has now also led to restrictions on the right to terminate rental agreements. These apply to both private and commercial rental agreements.

Deferral of social security contribution due to the coronavirus crisis

29th April 2020 Employers are obligated to pay social security contributions for their employees. With the outbreak of the coronavirus, they now have the option to defer these contributions.

Tax relief in response to the coronavirus crisis

29th April 2020 Germany’s federal government has drawn up various measures in an attempt to mitigate the economic impact of the coronavirus pandemic, including tax relief measures.

Coronavirus – What it means for businesses

31st March 2020 Businesses across the world are feeling the strain of these difficult times brought about by the coronavirus pandemic. Yet business goes on and businesses must come to terms with the situation. We at the commercial law firm MTR Rechtsanwälte offer legal advice on a wide range of issues currently affected by the coronavirus.

MTR Rechtsanwälte – Experience in the fields of antitrust and competition law

27th March 2020 Violations of antitrust law are subject to rigorous sanctions. In 2019, Germany’s Federal Cartel Office, the Bundeskartellamt, imposed fines totaling around 848 million euros in response to illegal agreements.

The coronavirus pandemic and employment law

24th March 2020 The coronavirus pandemic is turning employment law on its head. The protective measures – some of which are recommendations and others mandatory in nature – designed to contain and curtail the strain of coronavirus and respiratory disease known as COVID-19, have far-reaching consequences for all aspects of life. Schools and kindergartens have been and remain closed, as are pubs, and sports and fitness facilities. Production chains are being disrupted because parts cannot be delivered. All of this has significant implications for employment law. Working parents have to look after their children, the conditions for a functional home-office environment need to be created, and employers are already struggling to cope with the existential threat posed by losses in revenue.

LG Berlin: Reference must be made to GmbH’s legal form

24th March 2020 A company’s legal form as a GmbH is a key piece of information for consumers. Withholding information from advertisements about its legal form constitutes an antitrust violation according to a ruling of the LG Berlin.

Illegal price rigging – Bundeskartellamt imposes fines totaling 154.6 million euros

16th March 2020 Germany’s Federal Cartel Office, the Bundeskartellamt, has imposed fines totaling around 154.6 million euros on seven pesticide wholesalers for entering into illegal, anticompetitive price-fixing arrangements.

Antitrust & Competition Law: Medical practice that does not admit inpatients is not a Klinik

11th March 2020 A medical practice that does not provide overnight accommodation for patients is not a Klinik and is not allowed to style itself as such. That was the verdict of the Landgericht (LG) Hamburg in a ruling from November 15, 2019 (Az. 315 O 472/18).

BGH – Use of protected seal of approval only allowed in connection with licensing agreement

11th March 2020 The use of seals of approval that are protected trademarks is not permitted without corresponding licensing agreements. That was the verdict of Germany’s Federal Supreme Court, the Bundesgerichtshof (BGH), on December 12, 2019 (Az.: I ZR 173/16, I ZR 174/16, and I ZR 117/17).

Profits from trading cryptocurrency subject to tax

5th March 2020 Profits from the sale of Bitcoin and other cryptocurrencies are subject to tax. That was the verdict of the Finanzgericht Berlin-Brandenburg in a ruling from June 20, 2019 (Az.: 13 V 13100/19).

Carmakers given antitrust fine – Anticompetitive arrangements relating to steel procurement

24th February 2020 Germany’s Federal Cartel Office, the Bundeskartellamt, has imposed fines totaling approx. 100 million euros on three car manufacturers for anticompetitive practices in relation to the procurement of long steel.

Antitrust violation – Fines for steel producers

14th February 2020 Germany’s Bundeskartellamt has fined three steel producers and three people in positions of responsibility to the tune of some 646 million euros for illegal price rigging.

GDPR violation – Telecom provider facing severe penalty

11th February 2020 Inadequate data protection measures can prove costly. Following a recent case involving a real estate business, a telecom provider is the latest business facing a heavy fine.

ECJ – Balsamico not a protected designation

31st January 2020 Balsamic vinegar can also come from Germany. According to a judgment of the ECJ from December 4, 2019, “balsamico” is not a protected term (Az. C-432/18).

ECJ – Balsamico not a protected designation

21st January 2020 Balsamic vinegar can also come from Germany. According to a judgment of the ECJ from December 4, 2019, “balsamico” is not a protected term (Az. C-432/18).

NRW buys tax CD – Voluntary disclosure of tax evasion possible

7th January 2020 The German state of North Rhine-Westphalia (NRW) once again purchased a tax CD at the end of November. The storage medium in question is supposed to contain information on tax evasion. It is still possible to submit a voluntary declaration for tax evasion.

OLG Rostock: Unlawful advertising of fruit nectar as fruit juice

7th January 2020 Fruit nectar is not the same as fruit juice and therefore must not be promoted as such. The OLG Rostock has ruled that this kind of advertising is misleading and in breach of competition law.

OLG Naumburg deems GDPR violation an antitrust infringement

23rd December 2019 The OLG Naumburg ruled in judgments from November 7, 2019 that a violation of the General Data Protection Regulation may also constitute an antitrust infringement (Az.: 9 U 6/19 and 9 U 39/18).

BFH reinforces tax relief when selling owner-occupied accommodation

13th December 2019 The BFH delivered a ruling on Sept. 3, 2019 facilitating the sale of owner-occupied accommodation that has been rented out for a short time (Az.: IX R 10/19).

OLG Stuttgart affirms protection of collective trademarks featuring designations of origin

13th December 2019 While it is not possible to completely shut out other market participants from indications of origin, a trademark’s reputation must not be unduly exploited according to the Oberlandesgericht (OLG) Stuttgart, the Higher Regional Court of Stuttgart.

LG Essen: Unlawful advertising statements promoting e-cigarettes

26th November 2019 Liquids for e-cigarettes must not be promoted using the slogan “Genuss ohne Reue” (enjoyment without regrets). That was the verdict of the Landgericht (LG) Essen, the Regional Court of Essen, in a ruling from October 25, 2019 (Az.: 41 O 13/19).

FG Münster: Managing director’s salary plus pension payments does not necessarily equal hidden pr

26th November 2019 Pension payments to a shareholder with a controlling stake who also draws a managing director’s salary do not necessarily constitute hidden profit distributions according to the Finanzgericht (FG) Münster, the Fiscal Court of Münster.

OLG Celle: Plant-based product can be designated as alternative to cheese

26th November 2019 A purely plant-based product can be promoted as an alternative to cheese. The Oberlandesgericht (OLG) Celle, the Higher Regional Court of Celle, ruled that this kind of advertising is neither unfair nor misleading to consumers.

OLG Hamm: Advertising must include all information that is material to consumers

26th November 2019 Consumers must not be deprived of information material to their decision whether or not to make a purchase. This constitutes a breach of competition law, as demonstrated by a ruling of the Oberlandesgericht (OLG) Hamm, the Higher Regional Court of Hamm.

ECJ on country of origin: the decisive factor is the location of the harvest

22nd November 2019 Germany is the county of origin for fruits and vegetables harvested in Germany, even if prior to this the fruits or vegetables were grown in another country. That was the verdict of the ECJ.

Tougher sanctions – Draft legislation to combat corporate criminality

22nd November 2019 The Bundesjustizministerium, Germany’s Federal Ministry of Justice, has submitted draft legislation designed to combat corporate criminality. The bill provides for, among other things, significantly harsher penalties.

Steinhoff International Holding – OLG Frankfurt opens model case proceedings

22nd November 2019 The Steinhoff accounting scandal has shaken investors. Those who have incurred losses can join the ongoing model case proceedings pursuant to the German Capital Markets Model Case Act, the Kapitalanleger-Musterverfahrensgesetz (KapMuG).

ECJ: User consent to social plugins on websites

22nd November 2019 If websites make use of social plugins, the ECJ has ruled that the provider and the operator of the site are jointly responsible for the collection and transfer of personal user information.

CJEU: Sampling permissible within narrow parameters

22nd November 2019 The courts have been grappling for years with the extent to which sampling pieces of music breaches copyright. The Court of Justice of the European Union (CJEU) has now ruled that sampling is permissible within narrow parameters.

Conducting litigation in national and cross-border legal disputes

22nd November 2019 Strategic litigation is essential to enforcing one’s rights in national and cross-border legal disputes.

Detailed project contracts for software development and computer programming

21st November 2019 Ready-made software solutions no longer cut it in many businesses whose needs require dedicated software. In this context, attention needs to be paid to how the project contract is drafted.

Automatic exchange of (financial) information (AEOI) – Timely voluntary disclosure for tax evasion

21st November 2019 Financial information was automatically exchanged once again on September 30, 2019. Those with unreported income in foreign accounts can still submit a voluntary declaration leading to immunity from tax evasion charges.

Costs incurred obtaining tax advice reduce estate tax burden

13th November 2019 The costs incurred by an heir in correcting the testator’s tax return reduce the estate tax burden. That was the verdict of the Finanzgericht (FG) Baden-Württemberg, the Fiscal Court of Baden-Württemberg (Az. 7 K 2712/18).

BFH on exemption of family home from estate tax

13th November 2019 An heir inheriting property from his or her parents has a period of six months in which to personally occupy it for residential purposes in order to avoid it being subject to estate tax. That was the verdict of the Bundesfinanzhof (BFH), Germany’s Federal Fiscal Court.

European Commission compliance guidelines for trade in dual-use items

13th November 2019 The European Commission has published a recommendation for an internal compliance programme (ICP) for trade in dual-use items. The guidelines are not binding on businesses.

KG Berlin: Misleading advertising featuring “best price” claims

13th November 2019 Caution is advised in relation to “best price” advertising claims. These may give a misleading impression of occupying a leading position in the market and violate competition law.

ECJ: Copyright protection for designs only possible to a limited extent

12th November 2019 Although a pair of jeans may fit perfectly and look good to boot, this does not in and of itself confer copyright protection. That was the verdict of the ECJ in a ruling from September 12, 2019 (Az.: C-683/17).

OLG Stuttgart: Damages due to truck cartel

12th November 2019 The OLG Stuttgart, Stuttgart’s Higher Regional Court, has ruled in connection with what has become known as the “truck cartel” that an aggrieved buyer is in principle entitled to claim damages from Daimler AG (Az.: 2 U 101/18).

International law – From drafting contracts to conducting litigation

11th November 2019 International law is no longer confined to regulating relations between states. Today, it also plays an increasingly important role in business and private law.

OLG Düsseldorf – Commercial agent must be main occupation to be entitled to an indemnity

11th November 2019 Commercial agents are entitled to an indemnity following termination of the contractual relationship. As a prerequisite, however, their work for the company as a commercial agent must have been their main occupation.

Sale of real estate – No exclusion of liability if defects fraudulently concealed

11th November 2019 A seller of real estate who fraudulently conceals defects cannot invoke a contractually agreed disclaimer of warranties. That was the verdict of the Oberlandesgericht (OLG) Frankfurt, the Higher Regional Court of Frankfurt (Az. 29 U 183/17).

BGH on contesting repayment of a shareholder loan in insolvency proceedings

11th November 2019 Repayment of a shareholder loan can potentially be contested by the insolvency administrator even if the amount circuitously ends up in the company’s account again.

Revision clauses in joint wills

11th November 2019 A joint will in which both parties mutually appoint each other as sole heir is popular among spouses. However, they need to be mindful of its strong binding effect.

Failed capital investment – Compensation for flawed investment advice

11th November 2019 A lot of investors have experienced a crash landing when it comes to their financial investments. If the bank gave flawed investment advice, it is possible to assert claims for damages.

ECJ: Stringent requirements for registering a color mark as an EU trademark

11th November 2019 A beverage manufacturer had a combination of colors registered as an EU trademark. In a ruling from July 29, 2019, the ECJ confirmed that the mark is null and void (Az.: C-124/18 P).

Legal Developments

M&A deals subject to stricter controls

13th November 2019 While M&A deals were still booming in Germany in 2018, the trend has since been downward. Apart from the state of the economy, stricter controls may also be responsible for this.

BAG: Notice of collective dismissal and effective termination

13th November 2019 In the case of mass dismissals, an employer is allowed to go ahead and sign termination notices before the notice of collective dismissal has been received by Germany’s Federal Employment Agency, the Agentur für Arbeit. That was the verdict of the Bundesarbeitsgericht, Germany’s Federal Labor Court.

EGC: Chinese scooter not in breach of competitor’s intellectual property rights

13th November 2019 A Chinese manufacturer of motor scooters is not in breach of an Italian competitor’s intellectual property rights. That was the verdict of the General Court of the European Union (EGC) in a ruling from September 24, 2019 (Az. T-219/18).

Costs incurred amending tax returns can be offset against estate tax

26th July 2019 Heirs are obligated to amend or subsequently file the testator’s incomplete or missing tax returns.