Expert Guides - 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, P+P Pöllath + Partners, 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

Insurance Supervisory Law: Insurers on the home stretch for IDD

Advising on insurance supervisory law is exciting and allows the participation in most creative strategic and economic processes.

31/08/2017 Gunbritt Kammerer-Galahn, Taylor Wessing, 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, Germany Rainer Amann, Urwantschky Dangel Borst, 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, Nishimura & Asahi, Japan

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, Manner Spangenberg, 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 Maximilian Haag, P+P Pöllath + Partners, Germany Andreas Rodin, 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

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Germany