In a landmark-ruling, the ECJ has held that Germany's system of dividend withholding taxation infringes the right to free movement of capital as guaranteed by Art.

The German Federal Fiscal Court [Bundesfinanzhof, BFH] has published the first ruling on the taxation of virtual currencies. With its decision of 14 February 2023, it clarifies that capital gains...

The German Federal Fiscal Court (Bundesfinanzhof, BFH) ruled on 23 November 2022 that real estate located in Germany can be transferred tax-free by way of foreign bequest if neither...

For some time now cartel sinners in Germany have not only been faced with high fines, the persons involved can also face up to five years in prison.

To date, an employee who still has residual holiday claims at the end of his employment relationship had to assert these claims during the ongoing calendar year.

The Hessian Regional Labour Court (judgement dated 29 August 2011 – 7 Sa 248/11) decided that an employee can also be declared the immediate termination of his employment relationship if he has been released from his employment duties until the end of the termination notice period or the agreed end of the employment relationship.

Since the ECJ emphasized in its decision of January 2009 on the Schultz-Hoff case that the employee’s claim to paid annual leave is an especially important principle of social law, the German law relating to the annual leave entitlement has increasingly been penetrated by European law requirements.

In the current discussion about the abusive use of contracts for works and services, the Federal Labour Court of Berlin-Brandenburg reached on 12 December 2012 a significant decision.

The Higher Regional Court of Hamburg has ruled that banks cannot simply terminate the accounts of enterprises that are listed in the so-called Iran Embargo Regulation.

The advertising of medicines and other remedies is strictly regulated by the German Act on Advertising in the Healthcare Sector [Heilmittelwerbegesetz, HWG].

Managing directors and compliance officers (CO) who are actively involved in criminal offences against third parties can be punished as perpetrators or aiders and abettors.

As of 1 January 2013, the provisions relating to so-called mini jobs and midi jobs are amended.

Besides the previously presented decisions of the Federal Labour Court, temporary employment has also occupied the courts of lower instance.

It is not that long ago that the Advocate General's Opinions of March and May 2022 on the expiry of untaken paid annual holiday caused a stir (Opinions of 17 March 2022 - C-518/20; C-727/20 and 5 May 2022...

The content of testimonials is regularly the subject matter of disputes and disagreements between employers and employees.

The Federal Labour Court has confirmed that an employee can demand the reduction of his/her working hours twice during parental leave.

The Higher Administrative Court [Verwaltungsgerichtshof, VGH] of Munich has ruled that outstanding tax debts of an insurance broker can lead to the revocation of the broker's licence...

At the latest since the launch of the Russian war of aggression against Ukraine in February 2022, economic sanctions have been on everyone's lips. The concept is not new, however. Rather, it is a long-established instrument, ...

On 18 April 2023, the German Federal Ministry of Justice [Bundesministerium der Justiz, BMJ] published the key issues paper on the modernisation of German arbitration law.

The Düsseldorf Regional Court has ruled that, under certain circumstances, an insurance broker must accept being attributed with the unfair conduct of an advertising agency commissioned...