Expert Guides - Germany

Dangerous Shallows - The Hazard of Simplistic Transfer Pricing Master Files

The OECD has mandated the “Masterfile” concept for the transfer pricing documentation of taxpayers

13/07/2017 Alexander Vögele, NERA Economic Consulting, Germany Philip de Homont, NERA Economic Consulting, Germany

German transfer pricing developments in light of BEPS implementation

In light of BEPS implementation, the current German transfer pricing landscape is characterized by a dynamically changing environment

13/07/2017 Axel Eigelshoven, PwC, Germany Gerrit Halbach, PwC, Germany

Reimbursement of ticket price in the case of booking cancellation by the passenger

The Regional Court in Frankfurt (appeal court) has rendered several judgments in respect of the airline’s obligations if the passenger cancels his booking of flights

06/07/2017 Claudia Hess, Urwantschky Dangel Borst & Partner, Germany Rainer Amann, Urwantschky Dangel Borst & Partner, Germany

Testing the boundaries of emergency arbitration in investment and construction disputes

The advent of emergency arbitration can be considered as one of the big success stories of international arbitration in the past decade

03/07/2017 Lars Markert, Gleiss Lutz, Germany

Arbitration under the new Expedited Procedure Rules of the International Chamber of Commerce (ICC)

On 1 March 2017, the revised Arbitration Rules of the International Chamber of Commerce (ICC) became effective

03/07/2017 Jan Erik Spangenberg, Latham & Watkins, Germany

International exchange of data in tax matters: a revolution is just around the corner

In the near future, international data exchange in tax matters will revolutionize taxation procedures in Germany and other countries

03/05/2017 Andreas Rodin, P+P Pöllath + Partners, Germany Maximilian Haag, P+P Pöllath + Partners, Germany

The latest challenge: free flow of data and protection of non-personal data

A recent study identified cross-border information flows as the “fastest growing component of US as well as EU trade”

03/05/2017 Thomas Heymann, Heymann & Partner, Germany

Process patents and the partial outsourcing of individual procedural steps into patent-free foreign countries – opportunity or risk? A view from practice

In the case of cross-border situations, the question arises as to whether a patent-infringing act of use can be assumed if, in the case of a process patent, only a part of the procedural steps are carried out in the domestic patent-protected country, and other procedural steps are transferred to a...

29/03/2017 Marco Stief, Maiwald, Germany Katja Bolender, Maiwald, Germany

Recent developments in German patent law: doctrine of equivalents

Making use of an embodiment disclosed but unclaimed by the patent does not constitute infringement under the doctrine of equivalents (German Federal Court of Justice (FCJ) – Okklusionsvorrichtung [occlusion device] and Diglycidverbindung [diglycidyl compounds])

29/03/2017 Markus Gampp, DLA Piper, Germany Philipp Krusemarck, DLA Piper, Germany

The Digitisation of the Energiewende

Germany’s energy industry has gone through enormous changes

21/03/2017 Matthias Lang, Bird & Bird, Germany

Investing in German commercial real estate development projects – an overview of key structuring approaches

In Germany's thriving metropolitan areas, the supply of new commercial real estate (multi-family, offices, etc.) is urgently needed

17/10/2016 Mark Odenbach, Barber | Odenbach, Germany

Hold Free And Harmless Clauses or Indemnification Clauses – One of the Main Issues in post contractual M&A Arbitration Proceedings

Most M&A transactions are subject of arbitration proceedings

14/10/2016 Mark C Hilgard, Mayer Brown, Germany

Survey on gender quota for supervisory boards

As from 2016, the statutory gender quota of 30 per cent for supervisory boards of listed and codetermined companies came into effect. Manuela Schwesig, Federal Minister for Family Affairs, Senior Citizens, Women and Youth, said in December 2014

26/08/2016 Daniela Favoccia, Hengeler Mueller, Germany

German Real Estate Transfer Tax and Share Deals

Transactions concerning German real estate usually trigger Real Estate Transfer Tax (RETT) of 3.5% to 6.5% of the purchase price or the asset value

03/08/2016 Michael Best, P+P Pöllath + Partners, Germany Hardy Fischer, P+P Pöllath + Partners, Germany

The reform of the law on the protection of cultural property in Germany

In the course of this year, an amendment to the cultural property protection legislation will be passed in Germany, the purpose of which, inter alia, is to implement the EU Directive 2014/60/EU on the return of cultural objects unlawfully removed from the territory of a Member State

24/06/2016 Andreas Richter, P+P Pöllath + Partners, Germany

The “Serious Claim” in German D&O-Insurance

In April 2016 the German Federal Supreme Court (Bundesgerichtshof) rendered two essentially identical decisions on two cases dealing with D&O-insurance.

24/06/2016 Herbert Palmberger, Heuking Kühn Lüer Wojtek, Germany

The European Online Gaming Regulation between Political Standstill and Judicial Fire

The European Union passes through the hardest proving ground since its foundation by the six founding states in the late 50s

24/06/2016 Michael Schmittmann, Heuking Kühn Lüer Wojtek, Germany

Navigating the German Energiewende: The Good and Bad Example

The German “Energiewende” (energy turnaround) and its energy law developments are frequently quoted around the world

24/06/2016 Matthias Lang, Bird & Bird, Germany

The EU Trade Mark Reform – All new or (legal) business as usual?

There are three main ways to register a trade mark in the EU

13/05/2016 F Peter Müller, Müller Schupfner & Partner, Germany

Application for conciliation as a means for suspending the limitation period in product liability cases

In German law there are different ways to achieve a suspension of the limitation period

23/03/2016 Stefan Rützel, Gleiss Lutz, Germany Eric Wagner, Gleiss Lutz, Germany

Recent transfer pricing trends and developments in Germany

General transfer pricing climate in Germany

Global measures in response to the OECD's BEPS initiative also have had an impact on the regulatory framework in Germany. The German government supports the BEPS initiative, in particular Action 7 (Prevent the artificial avoidance of PE status), Action 8...

30/09/2015 Jobst Wilmanns, Deloitte, Germany

International trade at a crossroads – a look further down the path

The recent surge in bi- and multilateral Free Trade Agreements (FTAs) and the renewed vigour in FTA negotiations seem to suggest that, at least regarding those countries involved in this trend, international trade law is picking up. Some new FTAs, like FIPA (China-Canada Foreign Investment Promotion...

24/06/2015 Roland M Stein, Blomstein, Germany

International Arbitration in the Public Debate in Germany

Arbitration is a well-established method of dispute resolution in Germany. For many years both legal scholars and the national courts praised the advantages of arbitration and thereby created an arbitration friendly atmosphere. Accordingly, it does not come as a surprise that the arbitration...

24/06/2015 Karsten Faulhaber, Orrick Herrington & Sutcliffe, Germany

Jurisdiction of German Courts when flight legs are operated by different airlines

A topical issue in German procedural aviation law is currently the question whether German courts have jurisdiction if a booking consists of several legs and the delayed or cancelled flight departed outside of Germany, whereas the flight was not booked with the air carrier operating the delayed or...

24/06/2015 Claudia Hess, Urwantschky Dangel Borst & Partner, Germany

Is crew sickness an extraordinary circumstance under Regulation (EC) 261/2004?

On 25 August 2015, Germany's Highest Civil Court, the Federal Court of Justice (Bundesgerichtshof), will hear a case in which it is in dispute whether or not the sickness of a crew member can constitute extraordinary circumstances in the meaning of Article 5 para 3 of Regulation (EC) 261/2004.

In...

18/06/2015 Rainer Amann, Urwantschky Dangel Borst & Partner, Germany

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