838 results found

Conditions for direct or indirect investment in infrastructure have significantly improved for German regulated investors covered by the Investment Ordinance (Anlageverordnung) in regard to the investment of their secured assets.

The Act on Corporate Due Diligence to Prevent Human Rights Violations in Supply Chains (the Supply Chain Act), imposing new obligations in terms of respecting human rights...

Der EuGH hat mit Urteil vom 19.03.2026 (C-43/25, „SML Maschinen") entschieden, dass sich der Empfänger von Rückzahlungen auf ein Gesellschafterdarlehen nicht auf Art.

As a result of tax benefits available under German tax law and high returns on investment, German ship funds have enjoyed increasing popularity in recent years, attracting a considerable amount of equity from private investors. Ship funds are vehicles which collect private equity from a limited number of investors to build and operate one or more ships (eg, container ships). The return on investment consists of tax benefits (in particular, losses which can be offset against earnings) on the one

Much like the game of football, when it comes to maintenance everyone thinks they are an expert, but only a few get to play in the Champions League. Because of this, companies often fall short.

On 4 March 2026, the European Commission proposed a Regulation that would, for the first time, make European origin and low-carbon content formal conditions for access to public procurement...

Since its emergence, the coronavirus has caused devastating consequences to the whole world´s health and economy. Germany is also one of the biggest victims, although it seems to be slightly better off...

Der Beitrag gibt einen Überblick über wesentliche Rechtsprechung zu Fragen zur Hauptversammlung von Aktiengesellschaften, die seit Oktober 2020 veröffentlicht wurde.

On Friday, 2 December 2022, the eagerly awaited reasons for the BAG's decision in the time-clock ruling were published. With astonishing clarity, the Senate, under Presiding Judge...

In February 2025, the European Court of Justice clarified the application of the essential facilities doctrine in the context of digital platforms in its "Android Auto" judgment (ECJ, judgment of February 25, 2025, C-233/23).

As we look towards the future, governments around the world face the daunting task of regulating and guiding transformative changes in various sectors. Key regulatory subjects include...

Last year the German Government introduced a program to support venture seed and pre-seed investments into innovative start-ups from private investors.

Each year we prepare a publication focussed on providing practical insights for Boards and GCs, and also for Financial Sponsors and their Portfolio Companies, on emerging and perennial issues which we expect to be topical in the coming months.

Cash-pooling agreements, e.g., agreements regarding liquidity reconciliation between companies within a corporate group, have numerous advantages for the participating companies.

Research shows that many mergers and acquisitions (M&A) fail, i.e., do not increase shareholder value. The main reason is that those acquisitions do not fully realize anticipated synergies, which have been planned to back-up paid acquisition...

A company's ability and commitment to include en­vironmental, social, and governance (ESG) factors in its strategy becomes more and more important to investors, consumers, policy makers, civil socie­ty organizations and other stakeholders.

VC-raising through a U.S. entity may result in disclosure of hidden assets.