Germany: Capital Adequacy/BASEL

The European Banking Authority (EBA) published its 2024 Annual Report in May 2025 (the Report), providing a comprehensive overview of its regulatory, supervisory and policy activities throughout 2024.

On 7 May 2025, the European Securities and Markets Authority (ESMA) published its Final Report on, among other things, technical advice concerning EU Market Abuse Regulation...

The EBA has published its updated methodology for the assessment of regulatory and supervisory frameworks of non-EU countries.

Although the term 'legal true sale' is used in German market practice by the parties to financial transactions, it cannot be defined by reference to a specific provision of German law.

On January 7, 2019 the Council or "Consilium" of the European Union, which is part of the EU bicameral legislature and represents the executive governments of the EU's Member States ...

QuickTake: What next for Minimum Requirement for Own Funds and Eligible Liabilities (MREL)?

A German Investment Act and Investment Tax Act came in into effect in early 2004.

By decision of 18 December 2002, the German Supreme Tax Court held that the option premium received by the writer of an option (call or put) should be recorded as a liability in his books and only taken to income when realised. Under the date of January 12, 2004 the Ministry of Finance issued a decree recognising the Supreme Tax Court decision in principle but disallowing a tax deduction for risks from the option transaction exceeding the amount of the option premium. This article discusses the