Implementation of the NIS 2 Directive
Compliance Requirements With the introduction of EU Directive 2022/2555, commonly referred to as NIS 2, the compliance requirements for companies have increased significantly. NIS 2 is the EU’s response to the growing threat of cyberattacks. The directive regulates the cybersecurity and information security of companies and institutions. Cyberattacks are now considered one of the […]
Expansion of Manufacturer Liability
ECJ Ruling of December 19, 2024 – C-157/23 With its ruling of December 19, 2024, the European Court of Justice (ECJ) has tightened the application of the Product Liability Directive (Case No. C-157/23). According to the ruling, suppliers can also be held liable for defective products if their name or identifying mark fully or […]
Egg Liqueur Cannot Be Vegan
Vegan drink must not be advertised as an egg liqueur alternative – Regional Court of Hamburg, Case No. 406 HKO 76/23 A vegan drink must not be advertised as an “egg liqueur alternative.” This was decided by the Regional Court of Hamburg in a ruling dated April 23, 2024 (Case No. 406 HKO 76/23). […]
Penalty Order for Tax Evasion
Sanctions and Voluntary Disclosure to Avoid Prosecution Instead of a lengthy court procedure, a penalty order (Strafbefehl) may be issued in cases of tax evasion. This offers both advantages and disadvantages for the taxpayer. It may therefore be advisable to file an objection to the penalty order. Without objection, the penalty order becomes legally […]
Gifting Shares for Succession
Gift to Employees – Ruling of the Federal Fiscal Court on Tax Implications – Ref.: VI R 21/22 If a company gifts business shares to employees in order to secure business succession, this does not automatically lead to taxable employment income for the employees receiving the gift. This was decided by the Federal Fiscal […]
Gift Tax on Low-Interest Loans
Ruling of the Federal Fiscal Court dated July 31, 2024 – Ref. II R 20/22 When friends or family members grant each other loans, they often charge only minimal interest or waive it entirely. However, caution is advised. If the interest rate is significantly below the standard market interest rates offered by banks, the […]
OLG Frankfurt on the Withdrawal of Custody
Custody withdrawal is not a tool for sanctioning parents Custody of children is often a major point of contention between parents during separation and divorce. In all matters relating to custody, the child’s well-being is the top priority. Therefore, custody may only be withdrawn from a parent if it is necessary to protect the […]
Forfeiture of Separation Maintenance
Separation maintenance reduced due to misconduct – Higher Regional Court of Munich – 12 UF 265/23 e Before a marriage is officially dissolved, couples in Germany are generally required to undergo a one-year separation period. During this time, one spouse may be entitled to separation maintenance. However, this entitlement can be partially lost if […]
DR Deutsche Rücklagen GmbH Insolvent
Reserves of Homeowners’ Associations at Risk Homeowners’ associations whose reserves were invested in bonds of DR Deutsche Rücklagen GmbH are facing another blow. DR Deutsche Rücklagen GmbH is insolvent. The District Court of Frankfurt opened preliminary insolvency proceedings against the company on March 4, 2025 (Case No.: 810 IN 212/25 D-77). Several property management […]
DEGAG Profit Participation Rights Insolvent
Investor Claims for Damages and in Insolvency Proceedings DEGAG Bestand und Neubau 1 GmbH, DEGAG Kapital GmbH, and DEGAG WI8 GmbH issued profit participation rights in which investors collectively invested approximately 282 million euros. These investors now face significant financial losses, as all three companies are insolvent. The parent company, DEGAG Deutsche Grundbesitz Holding […]
Deletion of Negative Reviews on the Internet
Doctor Entitled to Deletion – Ruling by the Higher Regional Court of Munich, Case No.: 18 U 2631/24 Pre e Products, services, employers – almost everything can be reviewed on the internet. While this can be helpful on one hand, it can also be damaging to the reputation of those affected. However, false and […]
BGH: No Conversion of the Right of First Refusal
Decision of the Federal Court of Justice dated January 23, 2025 – Case No.: V ZB 10/24 A right of first refusal can be granted for real estate. A distinction must be made between a real right of first refusal and a personal right of first refusal. It is important to note that one […]
BGH: No Copyright Protection for Sandals
Rulings of the BGH from February 20, 2025 – Case Nos.: I ZR 16/24; I ZR 17/24; I ZR 18/24 The manufacturer of a specific type of sandal cannot claim copyright protection for its sandals. The Federal Court of Justice (BGH) ruled on this matter in three cases on February 20, 2025 (Case Nos.: […]
UniImmo Wohnen ZBI – Risk Underestimated
Regional Court of Nuremberg-Fürth Rules in Favor of Consumer Center Baden-Württemberg Investors in the UniImmo Wohnen ZBI suffered significant financial losses in the summer of 2024 when the value of the open-ended real estate fund plummeted by 17 percent. Now, a ruling by the Regional Court of Nuremberg-Fürth on February 21, 2025, offers hope […]
Duty of Effort for Commercial Agents
Obligations Must Be Fulfilled Until the End of the Contract – OLG Cologne, Case No. 19 U 150/22 A commercial agent cannot simply stop working after terminating their commercial agency agreement. They must at least make an effort to continue generating sales until the end of the contract. The Higher Regional Court (OLG) of […]
Managing Directors’ Liability for Delayed Insolvency
Federal Court of Justice (BGH) on the Liability of Former Managing Directors – Case No.: II ZR 206/22 In cases of insolvency or over-indebtedness of a company, the managing director is obliged to file for insolvency without delay. In its ruling of July 23, 2024, the German Federal Court of Justice (BGH) decided that […]
Dispute Over So-Called Dubai Chocolate
Misleading Indication of Origin or Variety Name? So-called Dubai Chocolate is gaining popularity but is also leading to legal disputes. In a ruling dated January 6, 2025, the Cologne Regional Court determined that Dubai Chocolate must either originate from Dubai or have another geographical connection. Otherwise, it may not be labeled as such or […]
Land Registry Entry: Change of Legal Form
Correction is sufficient in the case of an identity-preserving change of form – Higher Regional Court of Munich 34 Wx 71/24 e Under the MoPeG (Law for the Modernization of Partnership Law), a civil-law partnership (GbR) can change its legal form. If a GbR is transformed—while preserving its identity—into a limited partnership (KG) that […]
BGH: Negative Interest Rates Impermissible
Rulings of the Federal Court of Justice on Custody Fees – Case Numbers: XI ZR 61/23, XI ZR 65/23, XI ZR 161/23, and XI ZR 183/23 During the prolonged low-interest phase, a number of banks began charging their customers so-called custody fees, effectively imposing negative interest rates on deposits. Such custody fees on savings […]
DEGAG Files for Insolvency
Investors’ Compensation Claims On January 27, 2025, DEGAG Deutsche Grundbesitz Holding AG and DEGAG Bestand und Neubau 1 GmbH filed for insolvency. According to a press release from the company, insolvency applications for DEGAG Kapital GmbH and DEGAG WI8 GmbH are expected to follow. Investors have invested a total of approximately 282 million euros in […]
