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In its decision of September 28, 2023 – 10 U 21/23, the Brandenburg Higher Regional Court (“OLG”) recently decided that the contractor’s use of a building material other than the agreed building material does not constitute a …

If the contractor requires the client to provide a builder's guarantee in accordance with Art. 650f BGB (German Civil Code), the claim for the provision of security shall be fulfilled by sending a guarantee instrument and its …

Income from non-functional foreign controlled foreign corporations can be added to the profits of German shareholders and thus become taxable in Germany if such income is subject to low taxation abroad.

From December 31, 2023, the assumed approval for electricity distribution network operators’ public electromobility charging points will cease to apply. By such date, electricity grid operators must choose one of two legal …

Is a clause in a supplementary pension scheme effective according to which a company disability pension requires the receipt of a statutory pension for reduced earning capacity and is only paid if the employment relationship …

Since January 1, 2021, member states have already been paying 80 cents per kilogram of non-recycled plastic waste to the European Union (EU). However, this is not a plastic tax, but a levy on plastic waste. This difference …

Pursuant to Art. 650f (1) BGB (German Civil Code), contractors in construction projects may demand from their customers a security deposit for the remuneration not yet paid in the amount of ten percent of the claim for …

As of October 4, 2023, the SV-Meldeportal (reporting portal for German social security purposes; hereinafter “SI Reporting Portal”) is going to replace sv.net. In the following, you will learn what the replacement means for …

Does a suspected working time fraud justify an ordinary termination? The Mecklenburg-Vorpommern Regional Labor Court had to deal with this question in its decision of March 28, 2023 (case no. 5 Sa 128/22).