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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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

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

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

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

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