German merger control is becoming even more difficult to navigate.

The ministry of finance has decreed that all trade tax assessments (notices of chargeable trading income) should be issued subject to the outcome of cases currently pending before the Supreme Tax Court and the Constitutional Court on the conformity of the Trade Tax Act with the constitution.

Europa erlebt einen sicherheitspolitischen Paradigmenwechsel - mit gravierenden Konsequenzen weit über die Rüstungsbranche hinaus. Nele Frie und David Peroz analysieren, wie die strategische Neuausrichtung der europäischen Verteidigungspolitik Investorenperspektiven verändert, die Kapitalmärkte bewegt und die Debatte um nachhaltige Finanzregulierung neu entfacht.

On March 20, 2015, the German Federal Financial Supervisory Authority issued a press release stating that it has imposed a fine of €3.25m on BlackRock Investment Management (UK) Ltd...

EU Commission, Parliament and Council are entering the critical stage of negotiations on reviewed versions of the AIFM and the UCITS Directive.

The Bundesrat passed the Investment Fund Modernisation Bill in its November 28 sitting. Formal enactment into law is expected to follow shortly.

After more than a year of discussions, and many years of preparation, the long-awaited reform of the ELTIF regulation has been adopted by the European Parliament on (15 February 2023).

On 3 November 2017, the German regulator for the financial sector, the Federal Financial Supervisory Authority ("BaFin"), published a new circular titled Rundschreiben 10/2017 (BA) vom 3. November 2017 – Bankaufsichtliche Anforderungen an die IT (in English: Circular 10/2017 – Regulatory Requirements for IT-Systems – "BAIT").

The cost-plus method is one of the three transfer pricing methods accepted by the German tax authorities. (The other two are the comparable uncontrolled price method and the resale price method.)

The Federal Labor Court was recently asked to decide to what extent the exemption from personal liability applies if one colleague physically attacks another at their workplace.

The European Commission is on the verge of suggesting to the Council and Parliament that they adopt a revised community customs code in the interests of simplification, digitisation, modernisation of methods and tools, and of redefining the roles, rights and duties of customs offices, traders and carriers.

The finance ministry has just published its latest tax revenue estimates showing further falls of € 1.4 bn in 2004 and of € 3.4 bn in 2005.

German financial regulatory authority BaFin published further guidance on its view around tokens and crypto-currencies used to structure Initial Coins offerings (German version available here).

When the new Fund Location Act (Fondsstandortgesetz) comes into effect on 1 July 2021, domestic special funds (Spezialfonds)...

The price for taking equity risk in Germany remains surprisingly low despite geopolitical turbulence. Our latest analysis delves into this phenomenon and explores the factors...