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1
Merger Control Comparative Guide
Merger Control Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries
Germany
6 Sep 2019
2
Final Version Of German Investment Tax Circular Published
On 21 May 2019, the German Federal Ministry of Finance published its long-awaited circular on the German Investment Tax Act in the version effective from 1 January 2018 ...
Germany
24 Jun 2019
3
Federal Court Of Finance Judgement On Carried Interest From Business-Type Private Equity Funds
The German Federal Court of Finance revealed its position on the tax treatment of carried interest from business-type fund structures in a judgement of 11 December 2018 (VIII R 11/16).
Germany
6 Jun 2019
4
German Court Rules On Access To Federal Cartel Office's Merger Control Files
The vote of a case handler is an integral part of a merger control file, in particular in phase 1 proceedings in which there is no detailed decision.
Germany
21 May 2019
5
What Are The Implications Of The New Trade Secrets Act (Geschäftsgeheimnisgesetz) For Companies?
For companies, the GeschGehG initially means increased protection of their trade secrets.
Germany
3 May 2019
6
The Impact Of Brexit On Taxes For Private Clients And Non-Profit Organisations
On 29 March 2017, the United Kingdom (UK) informed the European Council of its in-tention to leave the European Union and started the exit process by invoking Article 50 of the EU's Lisbon Treaty.
European Union
25 Apr 2019
7
German Exit Tax In Its Current Form Violates The Agreement On The Free Movement Of Persons (AFMP) Between Switzerland And The EU
On February 26, the European Court of Justice ruled in the Wächtler case that the German exit tax in its current form violates the Agreement on the Free Movement of Persons between Switzerland and the EU ...
Germany
3 Apr 2019
8
Uniform European Regime For Pre-Marketing And Reverse Solicitation
The rules will also affect the possibility of reverse solicitation.
Germany
26 Mar 2019
9
Update: Positive Shift Regarding Withholding Tax On Online Advertising
In February 2019, the tax authorities caused uncertainty with their view that a withholding tax of 15.825% should be retained by domestic clients of foreign providers on fees paid for online advertising (cf. Client Information of Feb 14 2019).
Germany
21 Mar 2019
10
Remedies During And After Public Takeover Offers In Germany – Development Lines Of The Case Law Regarding Top-Up Payments
The most interesting question with respect to public takeover offers is most probably that of the consideration offered.
Germany
4 Mar 2019
11
Withholding Tax On Online Advertising
According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients.
Germany
18 Feb 2019
12
Germany Lowers Thresholds For Review Of Foreign Investments
The amendments are expected to enter into force shortly.
Germany
3 Jan 2019
13
German Placement Agents Under German Art. 3 MiFID II Exemption: New German Rules To Comply With MiFID II
The Federal Ministry for Economic Affairs and Energy has now published the long-awaited draft law revising the German Placement Agent Regulation ("FinVermV").
Germany
3 Dec 2018
14
Moving Into And Out Of Germany – When The Fiscal Authorities Reach Their Limits
For many coming from other countries, Germany is an attractive country to which to move. At the same time, each year thousands of people leave Germany for a limited period of time or permanently.
Germany
9 Jul 2018
15
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 Union
4 Jul 2018
16
5th Anti-Money Laundering Directive Adopted: Extension Of Beneficial Ownership Registers
On April 19, 2018, the European Parliament has adopted the 5th Anti-Money Laundering Directive (5AMLD).
Germany
20 Apr 2018
17
Private Equity Funds Under The New Data Protection Regulation
As of May 25, 2018 the new EU General Data Protection Regulation (GDPR) shall apply, complemented by the new Federal Data Protection Act.
Germany
26 Mar 2018
18
Obligation To Prepare A Key Information Document For The Distribution Of Alternative Investment Funds (AIF) To Non-Professional Investors (Retail Investors)
As of January 1, 2018, AIFM registered under § 2 (4) of the German Capital Investment Code or the EuVECA Regulation are obliged to create a standardized three-page information sheet...
Germany
1 Feb 2018
19
German Regulator Has Published New Investment Circluar For Pension Funds
On December 12, 2017, the German Federal Financial Services Supervisory Authority published the final version of the long-awaited new investment circular for pension funds
Germany
19 Dec 2017
20
Obligations And Potential Liability Of Managing Directors Of A German GmbH
Congratulations! You plan to become managing director (Geschäftsführer) of a German limited liability company (a "GmbH").
Germany
14 Nov 2017
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