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  • Article

    Group Coordination Agreements - Development, Content, Outlook

    German corporate group law provides various organizational options, with group coordination agreements emerging as a flexible alternative to traditional control and profit transfer agreements. This article examines the legal classification, practical structure, and strategic advantages of these coordination mechanisms, while exploring their boundaries and future role in corporate governance.
    GermanyCorporate/Commercial Law
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Germany: Personal Liability For Unpaid Social Security Contributions

    Failure to remit employee social security contributions in Germany may trigger personal criminal and civil liability of managing directors under Section 266a German Criminal Code.
    GermanyCriminal Law
    Rimôn Falkenfort
    Rimôn Falkenfort
  • Article

    Operational Resilience In Payment Transactions: Established Requirements, New Urgency

    Recent disruptions in payment transactions have made it clear how vulnerable the payment system remains despite state-of-the-art infrastructure.
    GermanyFinance and Banking
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Regulatory Monitoring - December 2025

    BaFin announced that it has launched a new survey on cum/cum transactions, following surveys in 2017, 2020 and 2021.
    GermanyFinance and Banking
    A&O Shearman
    A&O Shearman
  • Article

    Die Insolvenzantragspflicht Gilt Wieder Uneingeschränkt, Die Geschäftsführerhaftung Ist Durch Das Neue Sanierungsrecht Neu Geregelt Worden. Was Muss Beachtet Werden?

    Bekanntlich gilt seit dem 01.05.2021 die Insolvenzantragspflicht wieder uneingeschränkt.
    GermanyInsolvency/Bankruptcy/Re-Structuring
    Buchalik Brommekamp Rechtsanwalte
    Buchalik Brommekamp Rechtsanwalte
  • Article

    Share Deals Werden Teurer! – Die Reform Der Grunderwerbsteuer Kommt Nun Doch!

    Der Gesetzesentwurf zur Änderung der Besteuerung von Share Deals bei grundstückshaltenden Gesellschaften lag einige Zeit auf Eis, sprachen doch gute Gründe dafür, die gegenwärtige Regelung...
    GermanyReal Estate and Construction
    Morrison Foerster
    Morrison Foerster
  • Article

    Wenn Der Gesellschafter Zum Prozessfinanzierer Wird: Der BGH Zieht Die Grenzen Der Treuepflicht Neu

    Der Bundesgerichtshof hat sich mit der Reichweite der gesellschafterlichen Treuepflicht bei Prozessfinanzierungsvereinbarungen zwischen einer GmbH und einem nahestehenden Gesellschafter befasst. Zugleich wurden grundlegende Anforderungen an die ordnungsgemäße Einberufung von Gesellschafterversammlungen und die Grenzen der Vertretungsmacht nach § 37 Abs. 2 GmbHG bei gesellschafterbeherrschten Vertragspartnern geklärt.
    GermanyCorporate/Commercial Law
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Simplified Holder Control Procedures: New Regulation Effective From 25 November 2025

    On 25 November 2025, the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht – BaFin) published the Regulation on the Simplification of Ownership...
    GermanyFinance and Banking
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Esport As A Hot Opportunity Also For "Sweet" Brands? – A Short Guide!

    The medial excitement surrounding electronic sports, the competition between human players in computer games, has not only been continuing for some time now, but is also...
    GermanyMedia, Telecoms, IT, Entertainment
    SKW Schwarz
    SKW Schwarz
  • Article

    4AMLD: Implementation Of Beneficial Ownership Registers In The 28 EU Member States

    On the 20th of May 2015, the EU's Fourth Anti-Money Laundering Directive (the 4AMLD), was adopted.
    European UnionCorporate/Commercial Law
    POELLATH
    POELLATH
  • Article

    BI-Dashboards: Wie Visualisierungen Daten Zum Leben Erwecken

    Ein Trend, der sich seit den frühen 2000er Jahren abzeichnet, ist die datenbasierte Entscheidungs-findung. In der modernen Geschäftswelt ist das Sammeln von Geschäftsdaten immer einfacher geworden.
    GermanyCorporate/Commercial Law
    BRL BOEGE ROHDE LUEBBEHUESEN
    BRL BOEGE ROHDE LUEBBEHUESEN
  • Article

    Facilitations For Circular Resolutions In The GmbH By The COVID Mitigation Act – Overview And Open Questions

    The Act to Mitigate the Consequences of the COVID-19 Pandemic in Civil, Insolvency and Criminal Procedure Law ("COVID-19 Act") provides for the option of online general meetings ("virtual general meetings") for AGs...
    GermanyCorporate/Commercial Law
    HEUKING
    HEUKING
  • Article

    Konzernkoordinierungsverträge – Entwicklung, Inhalt, Ausblick

    German corporate law offers various structuring options for organizing cooperation within corporate groups. While the domination and profit transfer agreement remains the classic instrument...
    GermanyCorporate/Commercial Law
    PwC Legal Germany
    PwC Legal Germany
  • Article

    RESourceEU-Aktionsplan: Förderchancen Und Pflichten Für Industrie Und Investoren

    Mit dem RESourceEU Aktionsplan setzt die EU-Kommission einen zentralen industriepolitischen Impuls zur Sicherung kritischer Rohstoffe in Europa.
    GermanyCorporate/Commercial Law
    Oppenhoff
    Oppenhoff
  • Article

    Corporate Criminal Liability And Internal Investigations – Expected Legislative Changes In Germany

    The legislative proposal is being discussed extensively in legal practice and academia.
    GermanyCriminal Law
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    The Joint Establishment - News From The German Federal Labour Court

    Joint establishments ("Gemeinschaftsbetrieb") have experienced a 'revival' since the reform of the German Temporary Employment Act [Arbeitsüberlassungsgesetz, AÜG] in 2017.
    GermanyEmployment and HR
    Oppenhoff
    Oppenhoff
  • Article

    Ladeinfrastruktur In Deutschland: Status Quo Und Herausforderungen

    In der aktuellen Ausgabe widmen wir uns der Ladeinfrastruktur in Deutschland sowie den Herausforderungen auf dem Weg zu einer erfolgreichen EV-Infrastruktur.
    GermanyEnergy and Natural Resources
    AlixPartners Asia LLC
    AlixPartners Asia LLC
  • Article

    Revisiting AT1 Bonds And Navigating Waterfalls Going Forward

    Switzerland boasts at least 150 named significant waterfalls, including Europe's largest. Most Swiss waterfalls flow peacefully and in a set direction.
    GermanyFinance and Banking
    PwC Legal Germany
    PwC Legal Germany
  • Article

    Transmitting Geographical Risk Rating To Insurance Company Server To Determine Insurance Cost On The Server: Technical

    This is an example case which involves a mixture of technical and non-technical features. Here are the practical takeaways from the decision T 2486/16 of 12.1.2021 of Technical Board of...
    GermanyIntellectual Property
    Bardehle Pagenberg
    Bardehle Pagenberg
  • Article

    European Tobacco Legislation Endangers Cigarette Brand Identity

    GermanyStrategy
    Bardehle Pagenberg
    Bardehle Pagenberg
  • Showing 641–660 of 838 results

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