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On 21st October 2025, the European Securities and Markets Authority (ESMA) published its Final Report on the Draft Regulatory Technical Standards (RTS)...

By decision of 18 December 2002, the German Supreme Tax Court held that the option premium received by the writer of an option (call or put) should be recorded as a liability in his books and only taken to income when realised. Under the date of January 12, 2004 the Ministry of Finance issued a decree recognising the Supreme Tax Court decision in principle but disallowing a tax deduction for risks from the option transaction exceeding the amount of the option premium. This article discusses the

Every year, usually during the fourth quarter, the Banking Union relevant authorities, comprised of the European Central Bank (ECB), acting at the helm of the Single Supervisory Mechanism (SSM)...

A major European credit institution's public takeover offer has triggered unprecedented regulatory intervention by Germany's BaFin, which issued a landmark order prohibiting sensationalist advertising on social media platforms.

This Client Alert follows our previous coverage on the draft version of the OSIIM Guide.

German Tax and Legal News -

On 21 October 2025, the European Commission (the EC) published its 2026 Annual Work Programme (AWP) including annexes detailing legislative updates as well as a separate...

PwC reports, official pronouncements, Supreme Tax Court Cases from Germany

Over the past decade, EU financial services regulation has moved through distinct but connected phases. What began as a concentrated effort to repair the damage of the 2008...

On January 7, 2019 the Council or "Consilium" of the European Union, which is part of the EU bicameral legislature and represents the executive governments of the EU's Member States ...

On July 25, 2019, EIOPA published a draft Opinion on the supervision of remuneration principles in the insurance and reinsurance sector (the Draft Opinion).

The ESAs published their spring 2026 Joint Committee update on risks and vulnerabilities in the EU financial system.

Turbulent market conditions, in particular as a result of uncertainty around tariffs and geopolitical tensions in 2025, are causing significant complexities in contractual...

Directive 2023/2225 on credit agreements for consumers and repealing the Consumer Credit Directive (2008/48/EC) (referred to herein as CCD 2.0)...

The ESRB published a report on financial stability risks from linkages between banks and the non-bank financial intermediation (NBFI) sector.

Reducing unnecessary bureaucracy is an ongoing task for the German government. In the Coalition Agreement of the 20th legislative period, the governing parties agreed to reduce...

Originating loans to German borrowers requires a licence under German law, a European passport or an exemption from German licence rules.

Issues relating to German Tax & Legal News