Germany: Corporate and Company Law

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Article
Portuguese Real Estate Transfer Tax On Restructurings Violates EU Law – Signal Effect For Germany
The Court of Justice of the European Union ruled that Portugal's real estate transfer tax on restructurings violates the Capital Duty Directive when applied to share contributions in companies holding real estate. This landmark decision has significant implications for German real estate transfer tax law, where similar provisions exist for share deals involving property-holding companies, potentially rendering certain tax assessments incompatible with EU law.
Germany Tax
SR
McDermott Will & Schulte
Article
Deepfakes, Chatbots, KI-Texte: EU-Kommission Konkretisiert Transparenzpflichten Der KI-Verordnung
The European Commission has published draft guidelines interpreting the AI Act's transparency obligations, establishing when and how organizations must disclose AI-generated content, deepfakes, and automated interactions. These guidelines clarify that deepfake labeling applies regardless of intent to deceive, that AI systems must identify themselves at the point of interaction, and that the editorial review exception for AI-generated text requires substantive human oversight with clear accountability.
Germany Technology
GT
Greenberg Traurig, LLP
Article
AI Disruption In European SaaS: Understanding Distress Signals And What It Takes To Win
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.
European Union Technology
A
AlixPartners
Article
Knowledge Nugget - Recognizing Insolvency – Key Warning Signs And Recommendations For Managing Directors
Managing directors of German companies face strict personal liability if they fail to recognize and act upon insolvency warning signs. This analysis examines the legal framework under German insolvency law, identifies critical operational and financial indicators that signal impending illiquidity or over-indebtedness, and provides actionable recommendations for compliance with mandatory filing obligations.
Germany Insolvency
MB
Mayer Brown
Article
Germany Set To Quadruple Maximum Corporate Fines And Codify Statutory Sentencing Criteria, Using Environmental Reform As Vehicle For Broader Overhaul
Germany is poised to fundamentally transform its corporate liability regime by quadrupling maximum fines and, for the first time, codifying statutory sentencing criteria that expressly recognize internal investigations and compliance measures as mandatory mitigating factors. The reforms, embedded within an EU environmental directive implementation, will apply across all corporate offenses and establish clear legal requirements for how companies must respond to suspected misconduct.
Germany Criminal
SA
Skadden Arps Slate Meagher & Flom
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