128 results found

In a current decision (BGH 5 StR 394/08) the Federal Supreme Court ("Bundesgerichtshof", "BGH") has taken a stance regarding a compliance officer’s responsibility within a company.

With entry into force of the Act on the Stabilization and Restructuring Framework for Enterprises (StaRUG) on January 1, 2021, an independent preventive restructuring framework was established to complement existing insolvency law.

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.

The German economy has experienced minimal growth for a number of years. Insolvencies have reached record levels, and the number of businesses outside of formal insolvency proceedings, but in need of restructuring, is significant.

The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), released an exposure draft of the Corporate Governance Framework (CGF) on May 27, 2025.

German corporate group law grapples with a fundamental tension: reconciling the economic interests of a corporate group as a unified entity with the legal principle that each group company operates as an independent legal entity with distinct interests.

Mit dem Inkrafttreten des NIS-2-Umsetzungsgesetzes und der Reform des BSI-Gesetzes stehen Vorstände und Geschäftsführer persönlich in der Pflicht für IT-Sicherheit. Die neuen Anforderungen an das IT-Risikomanagement sind drastisch verschärft worden, wobei der Ermessensspielraum der Geschäftsleitung beim "Ob" der Umsetzung gesetzlicher Mindestmaßnahmen endet. Dieser Beitrag zeigt auf, welche organisatorischen und haftungsrechtlichen Anforderungen zwingend zu beachten s

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.

FüPoG I introduced a fixed quota for supervisory boards of companies in the private sector, which are both, publicly listed and subject to parity co-determination.

Every year, usually during the fourth quarter, EU-level authorities such as the European Insurance and Occupational Pensions Authority...

The Joint Committee of the European Supervisory Authorities has released its 2027 Annual Work Programme, detailing coordinated priorities across banking, insurance, and securities supervision. How will the increased specificity in digital operational resilience oversight, conglomerate capital reporting, and innovation work focused on AI and tokenisation affect firms' compliance strategies and cross-sectoral risk management?

Am 27. Juni 2022 ist die neue Fassung des Deutschen Corporate Governance Kodex (DCGK 2022) durch Bekanntmachung im Bundesanzeiger in Kraft getreten.

Der Bundestag hat mit Zustimmung des Bundesrats vom 29. November 2019 das Gesetz zur Umsetzung der zweiten Aktionärsrechterichtlinie (ARUG II) in der Fassung der Beschlussempfehlung...

As we enter 2026, it has become increasingly clear that EU financial regulation is no longer evolving in isolation. Instead, it is increasingly evident that the global financial system is no longer adjusting to temporary disruption but is instead operating within a structurally altered geopolitical, economic and regulatory environment.

On 17 February 2026, the European Securities and Markets Authority (ESMA) imposed a total fine of EUR 1,374,000 on REGIS-TR S.A. for seven infringements under Regulation...

German companies face a complex web of legal obligations when conducting internal investigations, spanning whistleblower protection, supply chain due diligence, market abuse regulations, and anti-money laundering requirements. This briefing examines the statutory foundations, trigger thresholds, and procedural timelines that determine when and how management must initiate, escalate, and document compliance inquiries.

长久以来，德国的经济规模一直都位于欧洲首位、世界前列，尽管近几年经济增速有所放缓，但这一事实并未改变。

German Tax and Legal News -