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The German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive has been passed.

European corporate law has undergone significant changes in the last several years that have provided European companies with a greater degree of flexibility to pursue cross-border mergers within the European Union (“EU”).

Genussrechte sind eine beliebte Form der Beteiligung an Unternehmen, insbesondere im Bereich von Venture Capital/Startups.

The financial crisis in 2008 has led to regulatory changes in the financial sector worldwide. The regulatory environment for banks organised in the European Economic Area ("EEA") in particular has been subject to many material changes since 2008, and further regulatory changes are in the process of implementation by the competent national and supranational authorities.

In Germany, lawyers are largely prohibited from offering litigation funding and agreeing on a performance-based fee. Legal tech providers who are not lawyers, on the other hand...

With unprecedented speed, on October 17, 2008, the German parliament enacted a €500 billion package of measures intended to shore up the country's financial sector and restore confidence among market participants.

German banks have issued "Genussscheine" qualifying as tier two banking capital. Such Genussscheine have been subscribed by UK corporate investors. Under the German/UK Tax Treaty, Genussscheine are named in the dividend article providing for a 15% German withholding tax. For many years, the German Federal Fiscal Office therefore rejected applications for the full refund of the German taxes withheld. In the judgement of December 11, 2003 the Lower Fiscal Court of Cologne now decided that income f

Being online has become a firm part of our lives. This has been accelerated in no uncertain terms by the COVID-19 pandemic and the resulting lockdowns.

Today, two weeks after the German Federal Parliament ("Bundestag"), the German Federal Council ("Bundesrat") also passed the Tax Amendment Act 2022 (Jahressteuergesetz 2022).

Improving cybersecurity and resilience of financial services, certainly those performing critical economic functions, has been a long-standing priority of legislative policymakers but also supervisory authorities.

In German share deals, two types of purchase-price clauses predominate: on the one hand, the adjustment of a base purchase price by the net debt of the target company and variations in its working capital as of the closing; on the other hand, the calculation of the purchase price on the basis of the latest audited balance sheet of the target company and interest payments on such purchase price for the period between the balance-sheet date and the closing ("locked box").

With this report the Commission expresses its views in favour of certain legislative amend-ments of the remuneration rules under CRD IV.