Germany: Compliance

European economies face unprecedented pressure from geopolitical tensions and the need to accelerate growth in critical industries like defense and emerging technologies. This comprehensive analysis examines how EU regulation functions both as a constraint on transaction execution and as a strategic instrument of industrial policy, exploring the evolving regulatory landscape shaping foreign direct investment and M&A activity.

Under German corporate law, the principle of separation (the so-called “separation principle”) applies. Each company is an independent legal entity and is generally liable only for its own obligations.

The European Commission's proposal to revise the Sustainable Finance Disclosure Regulation (SFDR) is advancing through EU institutions with broad support for its core architecture, though critical technical questions remain unresolved.

In the digital economy, data and business processes are an essential basis for value creation. The increasing outsourcing of central functions – such as financial accounting, payroll accounting, payment processing, IT hosting, data center operations, and cloud services – increases the risk profile of organizations.

Der EU-Data Act (Verordnung (EU) 2023/2854) führt einen umfassenden Rechtsrahmen ein, um die Datenportabilität zu verbessern und die Anbieterabhängigkeiten...

Recent disruptions in payment transactions have made it clear how vulnerable the payment system remains despite state-of-the-art infrastructure.

On 8 October 2024, the Council of the EU, formally adopted the EU's Listing Act packageShow Footnote. The package, which is a key priority of the EU's Capital Markets Union (CMU), seeks to make EU public capital markets...

Data-driven decision making is one of the trends that has been emerging since the early 2000s. In the modern business world collecting business data has become increasingly easy.

Ein Trend, der sich seit den frühen 2000er Jahren abzeichnet, ist die datenbasierte Entscheidungs-findung. In der modernen Geschäftswelt ist das Sammeln von Geschäftsdaten immer einfacher geworden.