Testability Despite Dementia

Ruling of the LG Frankenthal on Testamentary Capacity in Cases of Dementia – Ref. 8 O 97/24   Life expectancy is increasing. However, this development has its downsides, as more and more people are diagnosed with dementia. Nevertheless, a diagnosis of dementia does not automatically equate to a lack of testamentary capacity. The Regional Court […]

Save on Prepayment Penalties

Sparkasse Loses Claim for Compensation After OLG Stuttgart Ruling   Due to insufficient clarification about the calculation of prepayment penalties for the early repayment of a loan, two borrowers are not required to pay a prepayment penalty and will receive their payment back from the Sparkasse. This was decided by the Higher Regional Court (OLG) […]

Vacation and the Expiration of Entitlement

Employers’ Duty to Inform and Assist   At the end of the year, employees often wonder what will happen to their remaining vacation days if they cannot take them within the calendar year. The good news for employees is that unused vacation does not simply expire. According to the European Court of Justice (ECJ) and […]

Futures Transactions Without Offset Restrictions

Losses can be fully offset against profits   As the year comes to a close, there is good news for investors: Losses from futures transactions can once again be fully offset. The controversial tax regulation that limited losses from highly speculative futures transactions to be offset only against gains from similar transactions, and only up […]

Origin Labeling for Melons and Tomatoes

ECJ on Geographical Indication of Origin – Case No. C-399/22   Consumers must not be misled regarding the geographical origin of a product. Consequently, melons and tomatoes originating from Western Sahara must not be labeled as agricultural products from Morocco. Such labeling is deceptive and constitutes a violation of competition law, the European Court of […]

Self-Disclosure in Tax Law

Voluntary Disclosure of Tax Evasion Can Protect Against Severe Penalties   Tax evasion is consistently penalized. Anyone who fails to report taxable income to the tax authorities faces sanctions, which may include fines or even imprisonment. However, those who wish to avoid such consequences can still file a voluntary disclosure of tax evasion to achieve […]

Urgent Protection Despite Arbitration

Decision of the Higher Regional Court (OLG) Zweibrücken, October 1, 2024 – Case No.: 4 U 74/24   An ongoing arbitration proceeding does not preclude a state court from deciding in urgent legal protection matters. This was clarified by the Higher Regional Court (OLG) Zweibrücken in its decision dated October 1, 2024 (Case No.: 4 […]

General Court Confirms Toy Figure Trademark

Application for Nullity of a 3D Trademark Rejected – Case No. T-298/22   The shape of the figures of a well-known toy manufacturer remains protected under trademark law following a decision by the General Court of the European Union (GC) on December 6, 2023 (Case No.: T-298/22). In its judgment, the GC dismissed a competitor’s […]

Divorce and Property

Equalization of Gains in Real Estate   When a marriage ends in divorce, the financial implications must be addressed, alongside the emotional burden. This includes issues such as equalization of gains or pension compensation. Real estate often becomes a contentious topic during a divorce. If the couple has not entered into a prenuptial agreement with […]

d.i.i. – Funds in Insolvency

Insolvency Proceedings Opened for d.i.i. 14 and dii. Wohnimmobilien Deutschland 2 Funds The insolvency of d.i.i. Deutsche Invest Immobilien AG, based in Wiesbaden, has now directly impacted two fund companies. In October 2024, insolvency proceedings were initiated at the district courts in Frankfurt and Wiesbaden for both d.i.i. 14. GmbH & Co. Closed Investment KG […]

Sole Custody After Domestic Violence

Decision of the Frankfurt Higher Regional Court on September 10, 2024, Case No. 6 UF 144/24   Even after a divorce, parents share custody of their children if it serves the child’s best interests. However, there are valid reasons against shared custody, such as domestic violence. In such cases, granting sole custody to one parent […]

Copyright Not Violated by Cheat Software

Ruling by the CJEU on October 17, 2024 – C-159/23   Cheat software does not necessarily violate copyright. This was decided by the Court of Justice of the European Union (CJEU) in a ruling on October 17, 2024 (Case No. C-159/23). According to the CJEU’s jurisprudence, temporary modifications in the working memory of a gaming […]

Commercial Agents and Non-Compete Clauses

Agreement on Non-Compete Clauses in Commercial Agent Contracts   A frequent point of contention between companies and commercial agents concerns whether a commercial agent is bound by a non-compete clause. This aspect is not explicitly regulated by law. In practice, however, it is assumed that such a non-compete clause exists unless otherwise agreed in the […]

Written Form Requirement in Commercial Leases

Decision of the Dresden Higher Regional Court (OLG) of February 27, 2024 – Ref. 5 U 2077/23   In commercial lease agreements, it is essential to comply with formal requirements. For instance, a violation of the written form requirement may result in agreed-upon terms being unenforceable. This can mean that agreed notice periods may be […]

Representation in the Shareholders’ Meeting

LG Darmstadt Ruling on Attendance Requirements   Significant decisions are made in the shareholders’ meeting. Therefore, it is essential that the company’s articles of association include effective provisions on the representation of a shareholder in the meeting. Otherwise, resolutions passed at the shareholders’ meeting may be invalid or crucial decisions may be blocked. In a […]

M&A – Taxation of Earn-Out Payments

BFH Ruling of November 9, 2023 – Ref.: IV R 9/21 Earn-out clauses are common in M&A transactions, allowing both buyers and sellers to benefit from variable components of the purchase price. However, the timing of taxation on these variable purchase price components can be contentious. In a recent ruling dated November 9, 2023, the […]

Copyright Infringement by Drones

No Freedom of Panorama for Aerial Drone Photography – German Federal Court (BGH) Ruling I ZR 67/23   Drones are widely used in various applications, with aerial photography being especially popular. However, copyright laws must be observed. In a ruling dated October 23, 2024, the German Federal Court of Justice (BGH) determined that aerial photos […]

7×7 Tangible Assets Insolvent

Compensation Claims for Investors   7×7 Sachwerte GmbH & Co. KG has filed for insolvency. As announced on the 7×7 Group’s website, the company filed an insolvency application with the Bonn District Court (Case No.: 99 IN 243/24). Amid the challenging situation faced by the 7×7 Group, numerous concerned investors have contacted MTR Legal Attorneys […]

Capacity to Make a Will in Joint Wills

Joint Will Invalid When One Spouse Lacks Testamentary Capacity   Spouses often create a joint will, naming each other as sole heirs to safeguard against claims from other potential heirs. However, if one spouse is no longer capable of making a will when drafting the testament, the entire joint will can become invalid. The Celle […]

International Inheritance Law – Habitual Residence

Decision by the Higher Regional Court of Karlsruhe on Habitual Residence in International Inheritance Law – Case No.: 14 W 50/24 Wx   The habitual residence of the deceased plays a central role in international inheritance law. In cross-border inheritance cases, habitual residence is a key criterion for determining which national inheritance law applies. The […]