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The German Ministry of Finance issued on 15 April 2010 a Tax Circular ("Tax Circular") clarifying the tax reporting obligations of German investors holding shares or similar interests in non-German partnerships and in other (corporate) entities.

On 28 November 2022, two pieces of EU legislation that will set the new framework for digital resilience and cybersecurity across EU financial services and more broadly were adopted.

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

Under current law, a limited liability company ("GmbH") must be established by notarial deed. The reform law permits exceptions to this formal requirement if (i) the founders use model articles of association, (ii) the GmbH is incorporated by no more than three shareholders via a cash contribution, and (iii) only one managing director is appointed.

On Friday, 11 November 2022, the Bundestag factions of the traffic light coalition introduced a draft for a so-called second Sanctions Enforcement Act (Sanktionsdurchsetzungsgesetz II; SDG II) into the Bundestag.

In solchen Sondersituationen müssen Unternehmen schnell erfolgskritische Positionen besetzen und handlungsfähig bleiben. Interim-Manager übernehmen hier eine Schlüsselrolle...

Once again, this year's release of the video game FIFA has generated a great deal of attention and criticism. The black market trade in in-game currency, i.e. the game's...

Following the 12th October Eurogroup declaration, the European Commission (“Commission”) published on 13th October a new Communication on the application of state aid rules to measures by EU Member States in relation to financial institutions in the context of the current global financial crisis (“Guidelines”).

For many years, complex tech programs have continued to fail too often, ruining investments, damaging organizations and ending promising careers.

Recently, the German Federal Financial Supervisory Authority (BaFin) issued guidance that investment firms are not allowed to use dark patterns in trading apps or trading portals...

On 11 March 2022, the European Banking Authority published a supervisory statement reminding financial institutions that they ensure compliance with sanctions and other restrictive measures...

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 Banking Authority has released its 2027 Annual Work Programme, marking a strategic pivot from rule design to implementation assessment. With 251 deliverables organized around resilience, efficiency and transformation, the programme integrates geopolitical risk into prudential supervision and expects authorities to assess stress assumptions, credit-loss models and business-model resilience as interconnected elements rather than isolated metrics.

The introduction of the Fondsstandortgesetz ("FoG") is intended to strengthen Germany as an investment fund location and to adapt German law to European requirements.

The Federal Court of Justice (FCJ) (case no. XI ZR 111/23) has ruled that claims for information on banking fees agreed on and paid for in the past can in principle be assigned and that this applies...