18.10.2021

Operational Risk and Lockdown

German Federal Labor Court, decision of October 13, 2021 - 5 AZR 211/21 "COVID-19" has shaped our everyday life for almost two years now. Short-time work, closed restaurants, lockdown in almost all…

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14.10.2021

The "Corona Jurisprudence " – Storm in a labour law teacup?

The start of the global corona pandemic caught employers and employees unprepared. The working world in particular has faced numerous challenges for which there was no clear legal solution. The measures…

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01.09.2021

Federal Constitutional Court rules annual 6 % interest rate on tax claims and tax refunds unconstitutional

The decision by the Federal Constitutional Court regarding the constitutionality of the tax rate on tax claims and refunds had been long-awaited by many taxpayers. In the past years, the tax administration…

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10.08.2021

David against Goliath? The fight of the German Federal Cartel Office against Facebook

The digitalisation of the economy was accelerated by the pandemic. The main beneficiaries were the large internet corporations, which were able to further expand their power and market position. For the…

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05.08.2021

八月特刊：透明登记簿

八月特刊：透明登记簿 我们在今年五月底的推文“德国收紧关于透明登记簿的法律”中曾经提到《德国透明登记簿和金融信息法》（TraFinG）的草案及其核心内容。目前该法已于8月1日生效，本文旨在对该法案进行概述，特别是适用于中国公司的义务进行分析和说明。 1.…

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28.07.2021

Extension of temporary simplified approach regarding taxation of IP registered in Germany

Please find our original blog post regarding the developments of the taxation of IP registered in Germany here. Key facts With its letter of guidance dated 11 February 2021 the Federal Ministry of…

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22.07.2021

Using the image of an individual: civil law aspects that should be borne in mind in Russia

General provisions One of the personal non-property rights of an individual is the right to his or her image. An individual enjoys this right from the moment of his/her birth and such a right may not be…

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19.07.2021

A property rented out and owned by a foreign property-corporation ("propco") without personnel on site is no permanent establishment for VAT purposes

Lately several surprising court decisions were taken regarding VAT regulations for real estate investments which should be taken into account by investors. Hereinafter we will review the possible impacts…

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01.07.2021

EU Digital COVID Certificate

On 1 July 2021, the EU Digital COVID Certificate Regulation entered into application in all EU Member States. EU citizens and residents will now be able to have their Digital COVID Certificate issued and…

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30.06.2021

The Structure of Employee Share Ownership Programmes in Start-ups and SMEs in the Light of the Reform

Young companies can use employee share ownership programmes to compensate for competitive disadvantages. Often they can hardly compete financially against established companies in the market for the best…

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27.06.2021

Staff secondments in danger! Federal Labour Court (BAG) appeals to the ECJ on the effectiveness of personnel assignments

Federal Labour Court (BAG) of 16 June 2021 – 6 AZR 390/20 (A) The legal future of personnel secondments by public-sector companies is uncertain. The BAG has referred the question of whether personnel…

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27.06.2021

MOPEG IS ADOPTED – NOW WHAT?

The German Act to Modernise the Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts, in short MoPeG) has been adopted by the German Bundestag and is currently awaiting proclamation.…

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