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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)...

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

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

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...

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...

This issue of German M&A and Private Equity News provides a selection of current topics in the areas of M&A practice and corporate law, as well as relevant legislative projects.

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 ...

Today, the German federal ministry of finance ("BMF") issued a discussion draft of a law to transpose the Directive on Alternative Investment Fund Managers ("AIFMD" or the "Directive") which includes a draft Capital Investment Act ("KAGB-E").

Effective January 1, 2004, the German Tax Legislation has been amended. For foreign investors, the tightened thin capitalization rules are certainly the most important changes.

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.

The acquisition of publicly traded companies in Germany is principally governed by the recently adopted Securities Acquisition and Corporate Takeover Act. (3 page article)

Effective January 1, 2004, the German Tax Legislation has been amended.