Germany: Directors and Officers

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Germany: Personal Liability For Unpaid Social Security Contributions

Failure to remit employee social security contributions in Germany may trigger personal criminal and civil liability of managing directors under Section 266a German Criminal Code.

Germany Criminal

RF

RIMON FALKENFORT Partnerschaft von Rechtsanwalten & Steuerberatern mbB

UPC Court Of Appeal Significantly Narrows Directors' Personal Liability For Patent Infringement

The CoA drew a clear line with its ruling: Personal liability arises only in cases of individual misconduct that goes beyond ordinary management duties...

SR

McDermott Will & Schulte

Tips For Avoiding An Accidental Unlimited Tax Liability Of A Foreign Corporation

The following case involves Germany on one side, but this example may be applicable for many other jurisdictions.

GGI Global Alliance

Restructuring & Insolvency Comparative Guide

Restructuring & Insolvency Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries

Germany Insolvency

OP

Oppenhoff

Verschärfte Organhaftung?

Germany Commercial

GM

Glade Michel Wirtz

Increased Liability For Board Members?

Germany Commercial

GM

Glade Michel Wirtz

European Court Of Justice Reviews Directors' Liability For Cartel Fines

Germany Anti-trust

K

Kinstellar

BaFin Publishes Expectations On Minimum Number Of Directors Under German Securities Institutions Act (WpIG)

Germany Finance

PL

PwC Legal Germany

Issues For Boards And Financial Sponsors 2024: ESG Aspects

Germany Commercial

L

Linklaters

Shareholders Could Veto StaRUG Proceedings

Germany Commercial

NR

Norton Rose Fulbright

ESG – In Times Of Crisis Should "G"overnance Be Replaced By "C"ompliance? Aufsichtsräte Be Aware!

Germany Commercial

R

Rimon

Aufsichtsräte Be Aware!" href="/germany/corporate-governance/1347660/esg-in-times-of-crisis-should-governance-be-replaced-by-compliance-%3ci%3eaufsichtsr%c3%a4te%3ci%3e-be-aware" target="_self">

ESG – In Times Of Crisis Should "G"overnance Be Replaced By "C"ompliance? Aufsichtsräte Be Aware!

Germany Commercial

RF

RIMON FALKENFORT Partnerschaft von Rechtsanwalten & Steuerberatern mbB

ESG Im Aufsichtsrat: Bürokratie-Monster Oder Klimaretter?

Germany Commercial

A

AlixPartners

Zum Ausschluss der Geschäftsführerhaftung bei Einverständnis der Gesellschafter

Germany Commercial

MB

Mayer Brown

Problem-solution Approach At The EPO (2025) (Video)

BP

Bardehle Pagenberg

EuGH: Erster Antrag auf Auskunftserteilung kann nach DSGVO als missbräuchlich abgelehnt werden

Germany Privacy

GT

Greenberg Traurig, LLP

Open Letter: Uneven Distribution Of UPC Cases Between The Different Local/Regional/Central Divisions Of The Court Of First Instance

BP

Bardehle Pagenberg

Court Of Appeal, March 10, 2026, Order, Retroactive Time Extension Under R. 9.3(a) RoP – UPC_CoA_37/2026

BP

Bardehle Pagenberg

Are Company Directors Liable For Patent Infringements? (2025) (Video)

BP

Bardehle Pagenberg

Corporate Governance Comparative Guide

Corporate Governance Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries

Germany Commercial

P

POELLATH

Electronic Time Recording - BAG Creates Compliance Risk For Companies

Surprisingly, the German Federal Labour Court [Bundesarbeitsgericht, BAG] has ruled by decision dated 13 September 2022 (docket No. 1 ABR 22/21) that companies must systematically record the working hours of their employees.

Germany Commercial

OP

Oppenhoff

Sparringspartner In Disruptiven Zeiten: Wirkungsvolle Aufsichtsratsarbeit Aus Der Perspektive Des Vorstands

Seit mehreren Jahren gehen wir mit dem AlixPartners Aufsichtsrats-Radar zusammen mit Aufsichtsräten der Frage nach, wie Vorstände und Geschäftsführer mit ihren Boards zusammenarbeiten sollten.

Germany Commercial

A

AlixPartners

New Rules On Transparency Register – Avoid Fines!

Due to the new transparency register, almost all companies in Germany are obliged now to register specific information about their Beneficial Owner(s).

Germany Commercial

M

Melchers

Suspension Of The Obligation To File For Insolvency For Companies Affected By The Flood Disaster - A Toothless Tiger

Germany Insolvency

MB

Mayer Brown

Investor Dialogues With Supervisory Boards (Aufsichtsrat) In Germany

Germany Commercial

SE

Schlun & Elseven Rechtsanwalte

Die Insolvenzantragspflicht Gilt Wieder Uneingeschränkt, Die Geschäftsführerhaftung Ist Durch Das Neue Sanierungsrecht Neu Geregelt Worden. Was Muss Beachtet Werden?

Germany Insolvency

BB

Buchalik Brommekamp Rechtsanwalte

Executive Board Members In Germany Have A New Entitlement To Family Time: How Does It Work?

Germany Employment

IL

Ius Laboris

Extensive Reporting Requirements To The German Transparency Register For German And Foreign Companies To Come

Germany Commercial

MB

Mayer Brown

Update Kapitalmarktrecht: Änderung Der Marktmissbrauchsverordnung

Germany Commercial

MF

Morrison & Foerster LLP

Short-time Working Allowance For Managing Directors: Is It Possible In Germany?

Germany Employment

IL

Ius Laboris

Do Board Members Have A Legal Right To A Family Break In Germany?

Germany Commercial

IL

Ius Laboris

German Insolvency Law – The Managing Directors' Obligation To File For Insolvency

Germany Insolvency

MB

Mayer Brown

Terminating The Managing Director Of A German GmbH – How To Do It Legally Sound

Germany Employment

O

Orrick

Short-time Working Allowance For Managing Directors: Is It Possible In Germany?

Employees in Germany are entitled to an allowance where their working hours are reduced as a result of the COVID-19 pandemic.

Germany Employment

IL

Ius Laboris

Do Board Members Have A Legal Right To A Family Break In Germany?

What happens when a board member needs to take leave for sickness, childcare or other personal reasons?

Germany Commercial

IL

Ius Laboris

German Insolvency Law – The Managing Directors' Obligation To File For Insolvency

Due to the current corona crisis and the therewith associated tense economic situation, many managing directors (Geschäftsführer) are faced with the question of a possible...

Germany Insolvency

MB

Mayer Brown

Terminating The Managing Director Of A German GmbH – How To Do It Legally Sound

The termination of the appointment is achieved by a shareholders' resolution revoking the appointment of the managing director.

Germany Employment

O

Orrick

CSR In Supply Chains And The D&O Risks: Germany Increases The Pressure

Germany Commercial

CC

Clyde & Co

Stärkung der Rechte der Hauptversammlung hinsichtlich der Vergütung von Vorständen

Die am 09.06.2017 in Kraft getretene und bis zum 10.06.2019 umzusetzende Richtlinie (EU) 2017/828 könnte für börsennotierte Gesellschaften tiefgreifende Änderungen bedeuten.

Germany Commercial

SS

SKW Schwarz

Germany: D&O Settlements And Shaving Of Limits

After the United States and Australia, Germany is one of the most litigious countries in the world when it comes to D&O liability.

Germany Commercial

CC

Clyde & Co

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 Commercial

P

POELLATH

Gender Quota Of At Least 30% On Listed Corporations’ Supervisory Boards

On 6 March 2015, the German Parliament approved a compulsory gender quota of at least 30% in supervisory boards of certain types of corporations, which was also approved by the German Federal Council on 27 March 2015.

Germany Commercial

AO

A&O Shearman

The "Gender Quota" For German Companies

Germany Commercial

P

POELLATH

Commercial And Company Law

Germany Commercial

GP

Grooterhorst & Partner Rechtsanwälte mbB

Siemens Bribery Case: Liability Of Board Members

Germany Commercial

Gv

Graf von Westphalen

Appointment Of A Data Protection Officer In Germany: You Wanna Avoid Trouble? Then Make Sure You Appoint The Right Person!

Germany Employment

O

Orrick

Relief For Managers Regarding Liability Vis-À-Vis Third Parties

Germany Commercial

OP

Oppenhoff

Refund Of German Withholding Taxes – Good News For Foreign Investors

MB

Mayer Brown

The Voting Rights Of A Director And Majority Shareholder In The General Meeting Of A Limited Liability Company (Gmbh)

Germany Commercial

PB

Preu Bohlig & Partner

Federal Court To Rule On Non-German Company Directors' Liability

Germany Commercial

GS

GSK Stockmann & Kollegen

New Developments in Management Board Compensation

Germany Commercial

JD

Jones Day

Purchasing a Shelf Company After the GmbH Reform: Problems and Practice

Germany Commercial

JD

Jones Day

Kept Out: Appointment of Foreign Managing Directors That Do Not Have the Ability to Enter the Country at Will

Germany Commercial

JD

Jones Day

Distressed M&A: Swap of Debt for Equity in an Insolvent Company to Be Simplified by a New Law on the Facilitation of the Reorganization of Enterprises

Germany Insolvency

JD

Jones Day

D&O Insurance In Germany - The New Legislation Arrives

Germany Commercial

TW

Taylor Wessing PartG mbB

Management Liability Based On Inadequate Due Diligence In Corporate AcQuisitions

Germany Commercial

JD

Jones Day

Solicitation of Customers: A Right of Released Managing Directors?

Germany Employment

JD

Jones Day

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