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A groundbreaking decision by the Higher Regional Court of Frankfurt a.M. could significantly advance the criminal investigation of cum-cum transactions. For the first time, charges of tax evasion have been admitted in this …
The Federal Labor Court has ruled that “vested” employee stock options may not expire immediately or on an accelerated basis following termination by the employee. This has far-reaching consequences for employee participation …
The Hamm Higher Regional Court ruled that persons acting as a “straw man” managing director and concealing such fact when taking out D&O insurance lose their insurance cover. In the case in question, the insurer refused cover …
As part of the “Act to Strengthen Germany as a Center of Justice”, the new Art. 273a of the Code of Civil Procedure (“ZPO”) will come into force on April 1, 2025. The new regulation is intended to strengthen the protection of …
Thanks to a transitional regulation, the social security obligation for freelance teachers will not apply until 2027. However, there are legal pitfalls. Educational institutions should therefore act now and check their …
Cyber-attacks on public institutions, local authorities and companies have increased dramatically. Adequate cyber insurance cover is therefore essential. How to ensure that procurement is legally compliant and meets …
Against the backdrop of the talks between US President Donald Trump and Kremlin leader Vladimir Putin, the European Union has adopted a new sanctions package in order to increase pressure on the Russian Federation.
Düsseldorf, February 25, 2025 – Braunschweig-based Wandt Spedition Transportberatung GmbH is continuing its restructuring course in (provisional) debtor-in-possession management with the help of the international consulting …
The Berlin-Brandenburg Regional Labor Court has confirmed that the probationary period in fixed-term employment contracts must not exceed 25 percent of the contractual term. Employers should take note of the ruling when …
The German Federal Fiscal Court (“BFH”) has clarified that bribes confiscated under criminal law reduce the VAT assessment basis. In doing so, the court ensures that the taxpayers concerned are not burdened twice. The ruling …