22.01.2023

Receipt of E-mails in the Course of Business Transactions

E-mails have become a popular and indispensable means of communication in business transactions used not only to transmit information quickly but also to conclude agreements. In this context, the German…

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12.01.2023

New German Company Register for Companies under Civil Law (GbR)

With the entry into force of the German Act on the Modernisation of Company Law (MoPeG) on 01 January 2024, a new register will be created, the company register. This register will be an independent…

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09.01.2023

ESOP, VSOP & Co.: Employee share ownership options

Many companies are looking for qualified and motivated employees and junior staff − the 'war for talents' has been going on for a long time. Especially for start-ups and young companies that cannot pay top…

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05.01.2023

Games Law in Germany: 2022 RECAP

After having had an excellent start into the new year, we would like to look back on the year 2022 from a German "games law" perspective and go into a "speed run" through –what we personally think were…

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20.12.2022

The European Carbon Border Adjustment Mechanism - will it become a reality?

Exporters in third countries and importers have to start preparing for the EU Carbon Border Adjustment Mechanism (CBAM). Companies importing iron, steel, cement, aluminium, fertilizers and electricity will…

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07.12.2022

Federal Labour Court publishes judgment on the recording of working time – duty to act and co-decision right

Judgment of the Federal Labour Court of 13 September 2022 in Case No. 1 ABR 22/21 Employers must record the beginning, end and duration of the daily working time of employees, and do not have a grace…

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29.11.2022

Corporate Sustainability Reporting Directive: Acting Before it Becomes Expensive

Corporate Sustainability Reporting Is Coming On 10 November 2022, the European Parliament has adopted the EU Directive on Corporate Sustainability Reporting (Corporate Sustainability Reporting Directive…

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08.11.2022

ECJ confirms Commission's action against selective tax advantages as state aid, but the path remains rocky

On November 08, 2022, the Court of Justice of the European Union (ECJ) set aside the judgment of the General Court of the European Union (EGC) of September 24, 2019 regarding the Luxemburg tax decision in…

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07.11.2022

Inflation relief bonus – overview and practical options

The inflation relief bonus (Inflationsausgleichsprämie) allows employers to pay their employees a bonus of up to EUR 3,000 tax-free and free from social security costs before 31 December 2024. In addition…

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25.10.2022

Limitation period for (payment in lieu of) leave entitlements despite employer’s failure to put the employee in a position to take their leave?

Judgment of the European Court of Justice of 22 September 2022 in case C-120/21 The calendar year is drawing to a close. For employers and employees, the focus moves to leave entitlements. How many days…

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19.10.2022

The 11th Amendment to the Act against Restraints of Competition: Paradigm Shift in Antitrust Law

With the outbreak of the Russia-Ukraine war and the considerable price increases for fuels in Germany, an intense public discussion began on how the Federal Government can legally record 'silent'…

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03.10.2022

The Digital Services Act – "A new Sheriff in Town"

Thierry Breton, EU Commissioner for Internal Market, announced the Digital Services Act ("DSA"), which is intended to harmonise regulations on the internet at EU level, with the pictorial comparison of "a…

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