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 […]
Liability for Missing Cancellation Button
Sales Platform Must Ensure Cancellation Option Anyone offering subscriptions, training sessions, and similar services online must also ensure that a cancellation button is available on the same website. This requirement holds even if the website is not operated by the provider itself, but by an advertising partner. This was decided by the Hildesheim Regional Court […]
Custody Arrangements Do Not Imply No-Contact Orders
Important Decision of the German Federal Court of Justice (BGH) on Custody Rights Custody rights often become a contentious issue for separated parents. The German Federal Court of Justice (BGH) recently made a crucial decision regarding custody. In a ruling on February 21, 2024, the BGH emphasized that existing custody arrangements do not automatically imply […]
Separation year of spouses in a shared apartment
Frankfurt Higher Regional Court: Separation does not require moving out of marital apartment The separation year precedes the divorce of a marriage. During this year, the couple no longer forms a household together. However, this does not automatically mean that one partner must move out of the shared marital apartment. In its decision dated March […]
No copyright infringement in the case of a photo wallpaper
Judgment of the Higher Regional Court of Düsseldorf, Ref.: 20 U 56/23 Photos are meant to evoke a desire for vacation, and photo wallpapers in hotels serve the same purpose. However, the question arose whether hotels violate copyright when they publish images featuring photo wallpapers on their websites or booking portals. The Higher Regional Court […]
Venture Capital – Representation of Investors
Legal support for investors in struggling investments There seemed to be no limits. The booming tech industry created a gold rush atmosphere among both startups and investors. The motto was that the fastest would win. Thus, private investors, institutional investors, or private equity firms were all the more willing to invest large sums in startups […]
Improper Price Adjustment Clause in Home Construction
Higher Court of Zweibrücken: No Higher Price Due to Increased Material Costs Rising construction costs and high interest rates have not made purchasing property any easier. However, those who have agreed on a fixed price with a construction company must be able to rely on that price. This is demonstrated by a decision of the […]
Sports Equipment Manufacturer Loses Design Protection
General Court: No Design Protection for Sneakers Already Known to the Public A social media post can have dire consequences, even for design protection. This was a hard lesson learned by a sports equipment manufacturer which, according to a ruling by the Court of the European Union dated March 6, 2024 (Case No.: T-647/22), lost […]
BVerfG Strengthens Rights of Biological Fathers
Judgment of the Federal Constitutional Court of April 9, 2024, Case No.: 1 BvR 2017/21 The Federal Constitutional Court has strengthened the rights of biological fathers with a ruling dated April 9, 2024 (Case No.: 1 BvR 2017/21). With this landmark decision, the constitutional judges opened the door for biological fathers to be recognized as […]
Bankruptcy of d.i.i. Deutsche Invest Immobilien AG
Insolvency Application for d.i.i. 14 GmbH & Co. Closed Investment Limited Partnership The current difficult situation in the construction industry has already brought significant economic difficulties to several real estate companies and project developers, including d.i.i. Deutsche Invest Immobilien AG based in Wiesbaden. On March 28, 2024, the company filed for bankruptcy. Additionally, insolvency applications […]
D&O insurance – OLG Hamm Strengthens Managing Director
Criminal Legal Protection in D&O Insurance Managing directors carry a high risk and can also be personally liable. D&O insurance is intended to mitigate this liability risk. It is therefore crucial that the D&O insurance comes into effect in the event of a claim and does not deny coverage. The Higher Regional Court of Hamm, […]
Tax Disadvantages through Berliner Testament
Ruling of the BFH on Tax Disadvantages due to Jastrowsche Clause The Berliner Testament is popular among married couples because it is particularly suitable for protecting the surviving partner from the claims of other heirs in the event of death. However, financial security can be accompanied by negative consequences for inheritance tax. This is also […]
Beware of Greenwashing in Investment Opportunities
Legal Options for Investors Concerning Greenwashing Sustainability has also made its way into the capital market, at least according to the wishes of investors. For many investors, not only the expected return on an investment is a reason for investment but also its sustainability. However, caution is necessary because not every investment that has been […]
Cash Assets in a Will
Higher Regional Court of Oldenburg: Cash includes money in bank accounts Wills should always use clear terms to avoid ambiguity and ensure that the testator’s final wishes are implemented as intended. A term that has increasingly led to disputes among heirs is “cash assets”. On December 20, 2023, the Higher Regional Court of Oldenburg ruled, […]
New EU Supply Chain Law on the Horizon
Companies Must Prepare for Liability Lawsuits In mid-March, the member states of the European Union agreed on the new EU Supply Chain Law. While the European Parliament still needs to approve the draft law, this is considered a formality. Subsequently, EU member states will be required to transpose the directives into national law. Companies should […]
Loan – No Joint Liability in Case of Immorality
Judgment of the Potsdam Regional Court on Joint Liability and Guarantee in Loans Anyone who undertakes the guarantee for a loan or signs the loan agreement as a co-debtor is taking a risk. This was also experienced by a married couple who had concluded two loan contracts together with their son. After the death of […]
Obligation of Fair Negotiation in Termination Agreements
Ruling of the Federal Labour Court – Case No. 6 AZR 333/21 In the context of termination agreements in employment law, the principle of fair negotiation applies. However, in exceptional cases, a termination agreement may still come into effect even if pressure was applied and the principle of fair negotiation was violated. This was clarified […]
Five Stars and a Violation of Competition Law
Behind the stars must actually be customer ratings. Star ratings on the internet are common and can influence purchasing decisions. However, advertising a product with five stars is only permissible if there is actually a customer review for it. This was decided by the Berlin Regional Court (Ref.: 16 O 139/21). Otherwise, it constitutes a […]
No Tax on Sale of Inherited Shares
Ruling by the Federal Fiscal Court on the tax-free sale of real estate in an estate The sale of real estate belonging to an estate can be tax-free. This was decided by the Federal Fiscal Court (BFH) in a ruling dated September 26, 2023, changing its previous legal doctrine (case number IX R 13/22). This […]
Accusation of Undeclared Work
Undeclared work can become costly – get help from an experienced attorney The accusation of undeclared work should not be underestimated and can lead to significant fines or prison sentences. Undeclared work occurs, for example, when services or works are performed, but contributions to social security or taxes are not duly paid. If there is […]
