838 results found

If an application for provisional measures is to be served under the Hague Convention, and the authority responsible for the service informs the Court several months after the request that service...

The Draft Act shall introduce a number of changes to the law of financial markets, corporate law, and tax law. The purpose of these changes is the strengthening of the German capital market...

MAIG describes the reporting requirements for the materiality assessment, including the illustration of possible steps in the process.

Surprisingly, the German Federal Labour Court [Bundesarbeitsgericht, BAG] has ruled by decision dated 13 September 2022 (docket No. 1 ABR 22/21) that companies must systematically record the working hours of their employees.

Vor zehn Jahren war die Representation and Warranty Insurance ("RWI")[1] noch ein exotisches Versicherungsprodukt in den USA...

Der II. Zivilsenat des Bundesgerichtshofes (Az. II ZR 154/23) hat mit Urteil vom 30. September 2025 den Beschluss der Hauptversammlung der Volkswagen AG über die Zustimmung zu einem...

A German Federal Court of Justice ruling examines the boundaries of shareholder loyalty duties in litigation funding arrangements, particularly when funders are affiliated with shareholders.

Seit März vergangenen Jahres treten die Vorschriften des EU-Green-Deals sukzessive in Kraft.

Am 20. Juli 2025 ist das 18. Paket restriktiver Maßnahmen in Kraft getreten. Im Fokus stehen Energie-, Transport- und Finanzsektor. 55 weitere Listungen (14 Personen, 41 Organisationen)...

On 18 December 2025, the European Securities and Markets Authority (ESMA) published a report on the revised guidelines on liquidity management tools (LMTs) for UCITS and open-ended AIFs

Die OECD hat im Dezember 2021 Mustervorschriften für die Umsetzung der globalen Mindestbesteuerung veröffentlicht.

The establishment of a PE remains a key tax issue for companies operating internationally, as it is decisive for the allocation of taxable profits between different jurisdictions...

The German Federal Government plans to revise the so-called attribution taxation applicable to German-resident founders/settlor and beneficiaries of foreign family foundations and trusts under Section 15 German Foreign Tax Act (Außensteuergesetz – AStG).

Expanding your business into Germany is an exciting milestone, but it comes with its own set of challenges. Germany's strong economy, central location in Europe...

Market definition permeates every competition law assessment. It is an essential tool to define competition's boundaries: Who competes with whom? What is a company's market power?

Whether for tax reasons prior to the end of the fiscal year or to reorganize the corporate group in preparation for acquisitions or divestitures, corporate group restructurings generally take place under time pressure.