Dispute over Nuremberg Sausage
Munich Regional Court on Protected Geographical Indication – Case No. 33 O 4023/23 In a legal dispute before the Munich Regional Court I, the focus was on sausages, specifically the grilled sausage. The court had to decide whether the designation “Mini Rostbratwürstchen” infringes on the protected geographical indication “Nürnberger Rostbratwürste.” In its judgment on June […]
Tax Evasion: Exemption through Voluntary Disclosure
Returning to Tax Legality with Voluntary Disclosure Those who have concealed taxable income or provided incorrect or incomplete information to the tax authorities may be guilty of tax evasion. If tax evasion is discovered, the taxpayer faces severe penalties, ranging from fines to several years of imprisonment. However, the legislator has still kept open the […]
Tax Estimates Due to Undeclared Work
Ruling of the Nuremberg Tax Court on January 24, 2024 – Case No.: 3 K 1158/22 Undeclared work can have serious consequences both criminally and in terms of tax law. As evidenced by a ruling from the Nuremberg Tax Court dated January 24, 2024 (Case No.: 3 K 1158/22), in addition to severe financial penalties […]
Exception from Speculation Tax
Ruling of the Federal Fiscal Court (BFH) of 26.09.2023 – Ref. IX R 13/23 If a property is sold within the speculation period of ten years, the capital gain must be taxed. Exceptions to the speculation tax can only occur if the owner either lived in the property themselves or if it was occupied by […]
Parental Support Only from an Income of 5,000 Euros
Decision of the Munich Higher Regional Court on March 6, 2024 – Case No.: 2 UF 1201/23 e Children are only obligated to support their parents if their average monthly net income is between 5,000 and 5,500 Euros. This was decided by the Munich Higher Regional Court in a ruling on March 6, 2024 (Case […]
BFH Facilitates Business Succession
Federal Fiscal Court Eases 90% Threshold Test – Case No.: II R 49/21 For family businesses and medium-sized companies, the question of future leadership often arises, and arranging business succession can be challenging. There are generally two options: selling the business or passing it on within the family. Especially in family businesses, passing the company […]
Liability Due to Misleading Metadata
Misleading Search Engine Results – Website Operator Liable Companies that operate websites naturally want them to be easily found on the internet. Metadata on a website, such as title tags, help enhance its visibility to search engines like Google. However, business owners must consider that search engines might only display the results generated from this […]
Online Platform Violates Copyright Law
Publication Only with License – Decision of the Munich Regional Court, Ref.: 42 O 10792/22 Films, videos, music – online platforms make such works publicly accessible to their users. In doing so, copyright law is sometimes overlooked. Online platforms cannot use and publish copyrighted works without the appropriate licenses. This was determined by the Munich […]
Defects in the Building Must Be Reported at Acceptance
Decision by the Higher Regional Court of Oldenburg on July 17, 2023, Ref.: 12 U 214/19 In the construction of a property, the acceptance of the building is a critical date for the client. This is because the time of acceptance is crucial for determining whether defects exist and whether the construction company must remedy […]
Commercial Agent: Commission and Compensation Claims
Key Points to Regulate in a Commercial Agent Agreement Two essential points that should be regulated in a commercial agent agreement are the commission entitlement of the commercial agent and their compensation claim upon termination of the contract. These two points often lead to legal disputes between the commercial agent and the company. The commercial […]
Managing Director Liability and D&O Insurance
OLG Schleswig on the Assignment of the Indemnification Claim, Case No. 16 U 93/23 The assignment of an indemnification claim from a D&O insurance policy suspends the statute of limitations on the liability claim of the injured company. This was decided by the Schleswig-Holstein Higher Regional Court in its ruling on February 26, 2024 (Case […]
M&A – OLG Naumburg on Earn-Out Clauses
Contractual Regulation Takes Precedence After a corporate transaction such as the sale of business shares, disputes can arise between the buyer and seller even after the acquisition. The OLG Naumburg made an important decision in such a post-M&A dispute. In its ruling on June 26, 2023, it made clear that a contractual agreement in the […]
No Incapacity to Make a Will Due to Depression
Decision of the Brandenburg Higher Regional Court (OLG) from March 19, 2024, Ref.: 3 W 28/24 Depression and alcoholism do not automatically lead to incapacity to make a will. The Brandenburg Higher Regional Court made this clear in its decision of March 19, 2024 (Ref.: 3 W 28/24). Severe mental illnesses can result in the […]
Processing Fee for Business Loans
Bank Must Refund Processing Fee After Berlin Court Ruling An Immobiliengesellschaft (real estate company) paid around €39,000 in processing fees to a bank for taking out a loan. According to a decision by the Berlin Court of Appeal (Kammergericht Berlin) on October 30, 2023, the bank must refund the processing fee because the payment of […]
Warning Letter Must Be Specific
Judgment of the Düsseldorf Labor Court on the Effectiveness of a Warning Letter In labor law, the warning letter is an important instrument to remind the employee of their contractual duties. Additionally, it can often be a prerequisite for termination. For a warning letter to be effective, it must meet certain conditions. This includes, among […]
Self-Report for Breach of AWV Reporting Obligation
Reporting Obligation for International Capital Transactions For many companies, international trade relations and cross-border transactions are routine. However, international trade also entails various reporting obligations. Violations of these obligations can result in substantial fines. One way to address such violations is by submitting a self-report in accordance with the Foreign Trade and Payments Regulation (AWV). […]
BVerfG on Procedural Equality of Arms
Decision of the Federal Constitutional Court of March 12, 2024, Case No. 1 BvR 605/24 Procedural equality of arms is a crucial cornerstone in court proceedings. In its decision of March 12, 2024, the Federal Constitutional Court made it clear that equality of arms must also be maintained when issuing a preliminary injunction (Case No.: […]
Perfect for Any Diet – Misleading Advertising
Ruling of the Hamburg Regional Court on Brownies with Less Sugar and Fat Brownies that are perfect for a diet? Such advertising claims are certainly questionable. The manufacturer of the corresponding brownie mix now has it in writing from the Hamburg Regional Court that such claims and others for the brownie mix constitute misleading advertising […]
Intention to Bestow Benefits in Hidden Profit Distributions
Judgment of the Federal Fiscal Court on the Requirement of Intention to Bestow Benefits in Hidden Profit Distributions (vGA) – Case No.: I R 9/20 On November 22, 2023, the Federal Fiscal Court (BFH) ruled that an intention to bestow benefits must be present for a hidden profit distribution (vGA) to occur. However, such an […]
Tax Liability When Selling a Portion of Land
Ruling by the Federal Finance Court on Tax Exemption Due to Personal Use, Ref: IX R 14/22 If the purchase and sale of a property occur within less than ten years, the capital gain is subject to taxation. An exception is made for personal use. In this case, tax exemption is possible if the sale […]
