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One year has passed since the introduction of ChatGPT. A European regulation of AI is yet to be enacted. Nevertheless, AI is already being used in many companies, for example, in the form of large language models (LLM). The …

The international consulting firm Baker Tilly has provided legal and tax advice to the Hessian e-health start-up Capreolos GmbH on a seed financing round. The financing round’s total volume amounts to a high six-digit euro …

With its decision of October 17, 2023 (Case no. 1 ABR 24/22), the German Federal Labor Court ruled that a prohibition for employees to use their mobile phones for private purposes during working hours is not subject to …

The German Data Protection Conference (DSK) has published a paper on data protection and cloud-based digital health applications. In such paper, the DSK provides information on the requirements to be observed under data …

In its decision of September 12, 2023 - II ZB 6/23 (BeckRS 2023, 29212), the Second Civil Senate of the German Federal Court of Justice (“BGH”) decided a long-disputed cost issue: Accordingly, a premium (agio) agreed in close …

In November 2022, the Conference of Independent Federal and State Data Protection Supervisory Authorities (“DSK”) determined that Microsoft’s standard data processing agreement (hereinafter: “DPA”) for the use of “Microsoft …

Largely unnoticed, the Bundestag passed a planned amendment to exit taxation last Friday, which entails a further aggravation for international entrepreneurs and their families.

When workforce requirements fluctuate, agreements to work on call can provide employers with the flexibility they need. However, in order to meet the affected employees’ need for protection, the German Law on Part-Time Work …

In response to the German Federal Tax Court’s (“BFH”) most recent case law according to which the Court defined the principles for the attribution of real property for real estate transfer tax (“RETT”) purposes in connection …