Germany: Corporate/Commercial Law

The rise of generative and agentic AI is fundamentally disrupting the SaaS sector, threatening traditional seat-based pricing models and creating a stark divide between resilient platforms and vulnerable mid-market vendors. As AI-driven competition intensifies and a significant refinancing wave approaches in 2027-28, private equity sponsors and lenders face unprecedented challenges in evaluating software investments and managing portfolio risk.

Private equity execution has evolved beyond traditional buyout models, requiring sophisticated deal structures, flexible financing arrangements, and comprehensive due diligence across ESG, cybersecurity, and geopolitical risks. Success now depends on navigating complexity through adaptive strategies, cross-border expertise, and the ability to maintain momentum when conventional approaches no longer suffice.

Die Anwendung der Zinsschranke bei Personengesellschaften wirft erhebliche systematische und praktische Fragen auf. Diese treten besonders deutlich bei Beteiligungen von inländischen Steuerpflichtigen an ausländischen Personengesellschaften hervor, wie sie typischerweise bei internationalen Private Equity Strukturen anzutreffen sind.

European financial regulators are advancing major reforms across sustainable finance disclosure, investment firm risk management, and ESG ratings oversight. From stricter sustainability reporting requirements under SFDR 2.0 to streamlined fund reporting frameworks and new endorsement rules for third-country ESG ratings, these developments signal a significant shift in regulatory expectations for asset managers, investment firms, and rating providers operating in EU markets.

On 29 April 2026, the German Cabinet adopted a draft bill implementing Directive (EU) 2024/1203 on the protection of the environment through criminal law (the Environmental Crimes Directive).

The European Commission has published draft revised merger guidelines that fundamentally reshape the EU merger control framework to address digital markets, innovation competition, and sustainability considerations.

Germany's foreign direct investment (FDI) regime has been expanded considerably in recent years, mirroring a global trend towards increased scrutiny of cross-border investments, and particularly...

On April 9, 2025, the German Christian Democrats (CDU) and Social Democrats (SPD) finalized a coalition agreement after the snap elections in February.

Germanys Supreme Tax Court (BHF) recently published two decisions dealing with the income tax treatment of Management Equity Plans (MEP), in which the court confirmed its established case law.

Two brothers face trial for allegedly orchestrating 65 mechanical engineering exports to Russia valued at approximately €833,000 by concealing the true destination through shell companies in Turkey and Kyrgyzstan.

The rise of generative and agentic AI is fundamentally disrupting the SaaS sector, threatening traditional seat-based pricing models and creating a stark divide between resilient platforms and vulnerable mid-market vendors. As AI-driven competition intensifies and a significant refinancing wave approaches in 2027-28, private equity sponsors and lenders face unprecedented challenges in evaluating software investments and managing portfolio risk.

The European Union's Omnibus package has raised expectations that sustainability reporting will become simpler, yet companies are discovering that the real challenges lie not in regulatory requirements themselves, but in operational implementation. From data availability issues in EU Taxonomy assessments to structural complexities in multi-business corporate groups, organizations face significant hurdles in establishing effective non-financial reporting processes.