Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 08 FEBRUARY 2016

2016 German Law Changes And Administrative Outlook Part 1

TMF Group BV
Explore more from TMF Group BV

Various changes in German law scheduled for 2016 will affect your company's legal, accounting, administrative obligations, and how your business operates.

GermanyCorporate/Commercial Law
TMF Group
TMF Group
Author LinkedIn connections

Various changes in German law scheduled for 2016 will affect your company's legal, accounting, administrative obligations, and how your business operates.

German law saw various changes in 2015, and this will continue over the next 12 months. Some of these changes will result in fewer legal, accounting and administrative obligations while others will increase the responsibility for businesses.

Changes affecting corporate secretarial, administrative and accounting requirements

New Act to facilitate the administrative and accounting burden for SMEs and start ups

The so-called "Bürokratieentlastungsgesetz" (BüroKrEntlG) was implemented on 1 January 2016. It affects small and medium-sized companies (SMEs) in Germany, including start-ups, pursuant to its new definition and understanding based upon the new Act.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

PPWR In Practice: What The New FAQ Clarifies

The European Union's Packaging and Packaging Waste Regulation (PPWR) became applicable across all Member States in August 2026, introducing new compliance obligations for manufacturers, importers, and distributors. The European Commission's updated FAQ provides crucial guidance on role classification, conformity requirements, and enforcement approaches, yet significant questions remain regarding operational implementation and the allocation of responsibilities throughout the value chain.
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

IT Security Is Now A Top Priority: Directors’ Personal Responsibility For Cyber Risks

Modern corporate management faces unprecedented cybersecurity threats, with German legislators responding through the NIS 2 Implementation Act and reformed Federal Office for Information Security Act, drastically tightening IT risk management requirements. Board members and managing directors now bear heightened personal responsibility for cybersecurity measures, raising critical questions about organizational obligations, liability exposure, and proper delegation of IT security tasks.
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

Wenn Der Gesellschafter Zum Prozessfinanzierer Wird: Der BGH Zieht Die Grenzen Der Treuepflicht Neu

Der Bundesgerichtshof hat sich mit der Reichweite der gesellschafterlichen Treuepflicht bei Prozessfinanzierungsvereinbarungen zwischen einer GmbH und einem nahestehenden Gesellschafter befasst. Zugleich wurden grundlegende Anforderungen an die ordnungsgemäße Einberufung von Gesellschafterversammlungen und die Grenzen der Vertretungsmacht nach § 37 Abs. 2 GmbHG bei gesellschafterbeherrschten Vertragspartnern geklärt.
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

DORA-Umsetzung: Compliance Erfüllt – Und Trotzdem Nicht Resilient?

Financial institutions face a critical challenge in implementing the Digital Operational Resilience Act (DORA): the real hurdle lies not in understanding requirements, but in integrated governance across previously siloed functions. ICT risk management, third-party risk management, business continuity, and information security must be coordinated along common objects—business processes, assets, third parties, incidents, and risks. This article examines whether DORA leads to genuine resilience or merel
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

Konzernrecht – Das Konzerninteresse und seine Legitimation im Vertrags- und im faktischen Konzern

German corporate law faces a fundamental challenge in balancing the economic interests of a corporate group with the legal principle that each subsidiary remains an independent legal entity. This article examines how the concept of 'group interest' (Konzerninteresse) operates within different corporate structures, exploring the tension between centralized group management and the protection of dependent companies, minority shareholders, and creditors.
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany