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As in the U.K., the United States, Australia, France, and several other countries, Germany has now enacted (for the first time) legislation which requires companies to document their transfer pricing arrangements.

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.

In Germany, as in other industrialized countries, the vast majority of inventions and other creative developments are made by employees. In comparison to the laws regarding employee inventions in many other countries, German laws are unusual: as a matter of principle, an invention made by an employee belongs to the employee.