Expert Guides - Germany

PIR is not a sufficient notice of complaint under Article 31.2 of the Montreal Convention

Article 31.2 of the Montreal Convention stipulates that, “in the case of damage, the person entitled to delivery must complain to the carrier forthwith after the discovery of the damage, and, at the latest, within seven days from the date of receipt in the case of checked baggage […] In the case of...

18/06/2021 Claudia Hess, Urwantschky Dangel Borst, Germany Rainer Amann, Urwantschky Dangel Borst, Germany

German 2021 Transfer Pricing — A Fundamental Shift in the German Transfer Pricing Landscape

Sometimes the most radical shifts in life announce themselves in seemingly small details. The same can be said about the fundamental shift that is about to occur in German transfer pricing

16/06/2021 Philip de Homont, NERA Economic Consulting, Germany Yves Hervé, NERA Economic Consulting, Germany

Inglorious end of a journey: how the German Constitutional Court stopped the tax administration and the Federal Tax Court, and what taxpayers can learn from it

Starting with its judgement I R 73/16 from 2019, the First Senate of the Federal Tax Court had embarked on a journey during which it has served an unparalleled series of decisions against German taxpayers and, thereby, has thrown overboard a consistent and well-reasoned legal position on outbound...

01/06/2021 Ulf Andresen, DLA Piper, Germany

German Court considers general liability of group companies and rejects overcharge based on meta-studies

A German court for the first time considered – albeit in passing– there to be a general liability of group companies for the conduct of the economic units they belong to. The case also highlights the evidentiary burden necessary to establish damages for smaller claims

03/08/2020 Fred Wandschneider, CEG, Germany Juliane Bayer, CEG, Germany

"Internationalisation" of the German engineering and construction market

Like in some other continental-European countries, the German engineering and construction market has long been dominated by contract usages and standards which are rather different from international usages/standards

09/06/2020 Jörn Zons, Friedrich Graf von Westphalen & Partner, Germany

Planning for Digital Intangibles in Economic Ups and Downs

Investments in intangibles have increased dramatically over the past few years

27/03/2020 Yves Hervé, NERA Economic Consulting, Germany Alexander Vögele, NERA Economic Consulting, Germany

Climate Change disputes – New litigation risks

Climate change has become one of the most eminent issues of our time

17/09/2019 Thomas Lennarz, CMS Hasche Sigle, Germany

Keeping up with the times: arbitrating small and mid-sized claims under the 2018 DIS Rules

On 1 March 2018, the German Arbitration Institute (Deutsche Institution für Schiedsgerichtsbarkeit e.V. – “DIS”) launched its new arbitration rules (“DIS Rules”)

16/09/2019 Gustav Flecke-Giammarco, Seven Summits Arbitration, Germany Gebhard Bücheler, Seven Summits Arbitration, Germany

Human rights and investment arbitration

The awareness of the importance and relevance of human rights for businesses is generally on the rise

20/08/2019 Patricia Nacimiento, Herbert Smith Freehills, Germany

Three Transfer Pricing Earthquakes – HTVI, DAC6, and ICAP

Tax authorities in many countries are heavily investing in their field tax audit teams and systems

07/08/2019 Philip de Homont, NERA Economic Consulting, Germany Alexander Vögele, NERA Economic Consulting, Germany

Growing beyond borders – Multinationals are responding with virtual teams and matrix organizations – How to keep up from a transfer pricing perspective

The global war of talents and a new era of a digitally connected global economy – just to name two challenges multinationals are increasingly facing

07/08/2019 Michael Freudenberg, KPMG, Germany Felix Bussmann, KPMG, Germany

DIS Arbitration– New Rules for Improved Efficiency

Beginning of 2018 saw the release of the new arbitration rules of the German Institution of Arbitration (Deutsche Institution für Schiedsgerichtsbarkeit, DIS)

19/06/2019 Georg Scherpf, Clyde & Co, Germany

German Federal Court of Justice: Failure of all computer systems for several hours at the airport is an extraordinary circumstance

On 15 January 2019, the German Federal Court of Justice ruled that the failure of all computer systems at the check-in counters for several hours could be considered as an extraordinary circumstance as per Regulation (EC) 261/2004 to the effect that the passengers are not entitled to compensation in...

17/05/2019 Claudia Hess, Urwantschky Dangel Borst, Germany Rainer Amann, Urwantschky Dangel Borst, Germany

EU patent court – the countdown also runs for Life Science Companies

The Agreement on a Unified Patent Court (EPC) is expected to enter into force at the beginning of 2019

20/09/2018 Peter von Czettritz, Preu Bohlig & Partner, Germany

Moving into and out of Germany – When the fiscal authorities reach their limits

For many coming from other countries, Germany is an attractive country to which to move

18/07/2018 Maximilian Haag, POELLATH, Germany

Judgment of the German Federal Court of Justice: Non-refundable tickets are non-refundable

On 20 March 2018, the German Federal Court of Justice (the highest civil court in Germany) rendered a landmark decision

22/05/2018 Claudia Hess, Urwantschky Dangel Borst, Germany Rainer Amann, Urwantschky Dangel Borst, Germany

3D trademarks strengthened by Federal Court of Justice of Germany

Federal Court of Justice of Germany strengthens position of good-shaping trademarks by suspending the deletion of two three-dimensional square packaging trademarks for chocolate bars of the chocolate manufacturer "Ritter Sport"

22/05/2018 F Peter Müller, Müller Schupfner & Partner, Germany

Tax Structuring Post BEPS

“We are not interested in your stories”, the tax auditor claimed

24/04/2018 Stephan Schnorberger, Baker McKenzie, Germany

New German government plans to introduce harsher “Corporate Sanctions”

The new German government plans to introduce harsher sanctions on companies. In addition to various new rules in the judicial sector, the governing parties CDU, CSU and SPD provide for fundamental changes to the law on corporate sanctions in their coalition agreement in order to strengthen the rule...

16/03/2018 André-M Szesny, Heuking Kühn Lüer Wojtek, Germany Anna Coenen, Heuking Kühn Lüer Wojtek, Germany

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Germany