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Part I: Managements Responsibility To Conduct Internal Investigations
German companies face a complex web of legal obligations when conducting internal investigations, spanning whistleblower protection, supply chain due diligence, market abuse regulations, and anti-money laundering requirements. This briefing examines the statutory foundations, trigger thresholds, and procedural timelines that determine when and how management must initiate, escalate, and document compliance inquiries.
Germany Commercial
MB
Mayer Brown
Article
Mid Trial Guilty Pleas For Two Charged With 65 Equipment Shipments To Russia
Two brothers in Germany have pleaded guilty mid-trial to breaching EU sanctions against Russia by shipping engineering and industrial equipment valued at €830,000 between 2023 and 2024. As part of a plea agreement with prosecutors, both defendants have accepted four-year custodial sentences, with the court's verdict still pending while their father faces separate prosecution for related offenses.
Germany Criminal
DM
Duane Morris LLP
Article
The End Of The Signing Closing Issue: The New Rules On German Real Estate Transfer Tax In Share Deals
Germany has enacted significant reforms to its real estate transfer tax rules for share deals, addressing the controversial issue of double taxation that previously arose when signing and closing occurred at different times. The new legislation establishes a clear hierarchy between tax provisions and extends notification periods, fundamentally changing how M&A transactions involving real estate-owning companies are taxed.
Germany Tax
AO
A&O Shearman
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