Misleading Advertising with “Skin-Friendly”

Violation of the Biocide Regulation – Judgment of the CJEU of June 20, 2024, Case C-296/23   Advertising biocide products such as disinfectants as skin-friendly is misleading and therefore inadmissible. This was clarified by the Court of Justice of the European Union (CJEU) in its ruling on June 20, 2024 (Case C-296/23). Biocide products can […]

Tightening of Exit Taxation

Shares in Investment Funds May Be Subject to Taxation When Moving Abroad   When relocating one’s residence from Germany to another country, the so-called exit taxation may apply. With the adoption of the 2024 Annual Tax Act, the exit taxation has been tightened. Starting in 2025, it will also cover income from certain investment funds […]

Liquidation of dii. Wohnimmobilien Deutschland 1

Investors in the Real Estate Fund Face Financial Losses   The closed-end real estate fund dii. Wohnimmobilien Deutschland 1 GmbH & Co. Geschlossene Investment-KG is set to be liquidated. This was communicated to investors by Paribus Kapitalverwaltungsgesellschaft in a letter dated January 9, 2025. For investors in this public fund, the liquidation means they must […]

Tax Evasion – Filing a Voluntary Disclosure

BFH: Exchange of Financial Data Constitutional – Ref.: IX R 36/21   The automatic exchange of financial account information (AIA) has become a powerful tool in the global fight against tax evasion. Taxpayers in Germany cannot claim that the exchange of such information infringes on their fundamental rights. The Federal Fiscal Court (BFH) made it […]

Deutsches Edelmetallhaus GmbH insolvent

Representation of Investors in Insolvency Proceedings The Cologne District Court opened insolvency proceedings against Deutsches Edelmetallhaus GmbH on December 20, 2024, due to insolvency and over-indebtedness (Case No.: 70c IN 158/24). As a result, the funds of investors who invested in precious metals through the company are now at risk. Investors and other creditors can […]

Transfer of Business Shares as a Gift

Ruling of the German Federal Fiscal Court (BFH) on April 10, 2024 – Case No.: II R 22/21   If a shareholder transfers shares to the company below value, this results in an indirect increase in the value of the remaining shareholders’ shares and is considered a gift under tax law. The German Federal Fiscal […]

BGH on the Validity of Arbitral Awards

Missing Signature of an Arbitrator – BGH I ZB 34/23   An arbitral award can, in exceptional cases, be valid even if only two out of three arbitrators have signed it. This was clarified by the German Federal Court of Justice (BGH) in its decision of July 11, 2024 (Case No.: I ZB 34/23). Arbitration […]

Before Divorce Comes Separation

Start of the Separation Year   Before a marriage can be dissolved through divorce, the spouses must first undergo a separation year. During this period, the couple must no longer maintain a shared household. A common point of contention is determining the exact date when the separation was factually initiated and the separation year began. […]

Parental Maintenance – BGH Ruling on Exemptions

Decision of the Federal Court of Justice (BGH) of October 23, 2024 – Case No. XII ZB 6/24   At what income levels are children obliged to provide financial support to their parents, and what is their minimum exemption? After the Higher Regional Court (OLG) Düsseldorf ruled on December 4, 2023 (Case No.: 3 UF […]

Violation of Data Protection – €900,000 Fine

Violation of Obligations to Delete Personal Data   Violations of data protection laws or the General Data Protection Regulation (GDPR) can result in significant fines. For instance, the Hamburg Commissioner for Data Protection and Freedom of Information (HmbBfDI) imposed a fine of €900,000 on a company in the debt management sector for failing to delete […]

Trademark Infringement Through Customer Reviews

KG Berlin on Unlawful Customer Reviews – Ruling of July 10, 2024 – Case No. 5 U 92/22   Customer reviews in an online shop can also violate existing trademark rights. The Berlin Higher Regional Court (KG Berlin) emphasized this in its ruling of July 10, 2024 (Case No.: 5 U 92/22), holding the online […]

Misleading Advertising in the Skilled Trades

Violation of Competition Law Due to Lack of Registration in the Crafts Register   Advertising for regulated skilled trade services is only permissible if the advertising company is registered in the crafts register. If no registration exists, such advertising violates competition law and the Crafts Code. This was clarified by the Stuttgart Higher Regional Court […]

Copyright Protection for Works of Applied Art

ECJ Strengthens Copyright Protection – Judgment of October 24, 2024 – C-227/23   The European Court of Justice (ECJ) has reinforced copyright protection for works originating from countries outside the European Union. In its judgment of October 24, 2024, the ECJ clarified that works from third countries enjoy the same copyright protection as those from […]

Commercial Lease Agreement – Text Form Suffices

Fourth Bureaucracy Reduction Act Took Effect on January 1, 2025   On January 1, 2025, the Fourth Bureaucracy Reduction Act (BEG IV) came into force, bringing significant changes to commercial leasing law. For commercial leases, the requirement for written form has been abolished; simple text form is now sufficient. This marks a significant simplification, as […]

Degag Profit Rights – Payments Suspended

Degag Group Suspends Interest and Repayment to Investors The Degag real estate group has raised approximately €275 million from investors through profit participation rights. Now, the roughly 4,700 investors fear for their invested funds. As announced by Deutsche Grundbesitz Holding AG (Degag) in mid-December, the company has suspended interest and repayment obligations to investors. Degag […]

Inheritance Tax and Waiver of Rights

Judgment of the Federal Fiscal Court on July 31, 2024 – Case No. II R 13/22   When it comes to inheritance tax, utilizing tax exemptions is crucial. However, if a father effectively waives his inheritance rights vis-à-vis his parents, this does not entitle his son – the grandchild of the testator – to claim […]

Procedural Error in Excluding a Partner

Proper Invitation to Shareholders’ Meeting is Essential – BGH II ZR 10/23   A recent decision by the Federal Court of Justice (BGH) underscores that a proper invitation to a shareholders’ meeting is not merely a formality but carries significant legal implications. On July 16, 2024, the BGH ruled that decisions made during a shareholders’ […]

Corporate Insolvencies Surge in 2024

Options for Corporate Restructuring   The number of corporate insolvencies in Germany rose sharply in 2024. Experts predict that the situation will not ease in 2025, with insolvency filings remaining at high levels. According to media reports, the credit rating agency Creditreform anticipates that around 22,400 companies in Germany will have filed for insolvency by […]

Düsseldorf Table 2025 Comes Into Effect

Moderate Increase in Child Support   On January 1, 2025, the Düsseldorf Table 2025 will come into effect. While the maintenance entitlements for minor children have only slightly increased, there has been a significant rise for university students living away from their parents. Their needs-based rate will increase from €930 to €990 per month in […]

AMLA – Combating Money Laundering

EU Tightens Measures Against Money Laundering and Terrorist Financing   The European Union continues to fight money laundering with the establishment of a new instrument. The Anti-Money Laundering Authority (AMLA) is a newly created European agency dedicated to combating money laundering and terrorist financing. AMLA was officially established in June 2024 and is headquartered in […]