148 results found

In a preliminary decision, the Higher Regional Court of Karlsruhe deals with the question which facts are to be taken into consideration ...

German tax residents must report worldwide income on their tax returns, including rental income from foreign properties and investment earnings from abroad.

Initial Coin Offerings (ICOs) are now mushrooming in Germany as well like in Switzerland, Russia or elsewhere.

On 27 July 2022 the Federal Cabinet passed the revised draft German Whistleblower Act (HinSchG)...

Germany's transition period for Payment for Order Flow (PFOF) has ended, and BaFin has issued detailed supervisory guidance outlining prohibited circumvention structures and expectations for PFOF-free business models. The regulator applies an economic substance test that looks beyond mere form, requiring firms to justify fees in vertically integrated groups and trace orders through intermediary chains back to retail clients.

The European Securities and Markets Authority has issued a public statement clarifying that event contracts and prediction markets with binary outcomes fall under existing EU-wide prohibitions on binary options when marketed to retail clients.

Consultation of the draft on the interpretation and application of the Money Laundering Act (Geldwäschegesetz - GwG) – Special Section for insurance undertakings as defined in § 2(1)...

On the discussion about the new regulation of the right to injunctive relief under German patent law

Initial coin offerings (ICOs) have played an increasingly significant role in discussions concerning blockchain-related projects.

The disclosure requirement on banks’ remuneration in the sales of securities is the subject of numerous, sometimes contradictory decisions of German courts.

A main focus of the anticipated reform of the law governing limited liability companies by the draft Act on the Modernization of the Law on Limited Liability Companies and the Prevention of Abuse (generally referred to as the “MoMiG” or “Modernization Act”) is the new set of rules relating to shareholder debt financings.

Effective 1st January, 2024, the German legislator has further improved the tax environment for employee share plans as part of the Future Financing Act ("Zukunftsfinanzierungsgesetz").

On 29 September 2021, the German Federal Fiscal Court ("BFH") gave a ruling on the tax legal concept of economic ownership in the context of securities lending.

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...

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.

Non-EU managers from countries not yet regarded as passport-eligible may continue to market in Germany on the basis of the national private placement regime

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

Germany introduces a statutory minimum quota for female representatives on supervisory boards of co-determined (50/50), listed companies.