PKF News and Blog

Damage caused by pruning on a neighbouring property can lead to compensation

In disputes between neighbours illegal pruning of plants is punishable by heavy fines. The amount of…

The shareholders’ meeting - It is imperative that the heirs are invited

When a shareholder dies many legal issues often arise. This applies to the holding of shareholders’ meetings,…

Travel regulations – Poolside sun loungers that are constantly reserved could constitute defective performance

Recently, the Hanover District Court had to rule on the consequences of a dispute at a hotel pool. The subject…

AI in the workplace - The risks call for guidelines and operational instructions

The chatbot ChatGPT was launched by OpenAI, a US American company, in November 2022. Since then, such…

‘No Russia clause’ – Western sanctions and the need for action by companies

On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13…

Liability of executive bodies - Limits via the allocation of responsibilities

The liability of the executive bodies of corporations is a matter that routinely keeps the courts busy. Where…

Consumer protection - Button for online cancellation must be easily recognisable

Even though it is understandable that companies usually want to hold on to their customers for as long as…

Dismissal on the grounds of time fraud is possible even after unlawful data evaluation

The General Data Protection Regulation (GDPR) specifies, among other things, how video surveillance has to be…

German Whistleblower Protection Act – Reporting channel is required where there are at least 50 employees

On 17.12.2023, the statutory provisions in the Whistleblower Protection Act (Hinweisgeberschutzgesetz,…

Expansion of the scope of the German Act on Corporate Due Diligence Obligations in Supply Chains

The Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG),…

Shareholders’/Partners’ information and control rights

Minority shareholders/partners, in particular, and/or shareholders/partners not authorised to manage a company…

Netflix and Spotify – Price-adjustment clauses are ineffective

In their terms and conditions of use, streaming services such as Netflix and Spotify have granted themselves…

Environmental, social and governance (ESG) policies in the context of employment law

The inclusion of sustainability criteria is becoming increasingly important. Within the scope of a business…

New forms of working – ‘Remote Work’ and the ‘Workation’ (Part II: Important aspects of tax and social security law)

A tenant’s entitlement to reimbursement under the German Carbon Dioxide Cost Allocation Act

The Carbon Dioxide Cost Allocation Act (Kohlendioxidkostenaufteilungsgesetz, CO²KostAufG) has introduced an…

New forms of working – ‘Remote Work’ and the ‘Workation’ (Part I)

Advances in technology have made it possible for employees in various professional fields to work remotely –…

The modernisation of German partnership law – A need to review the GbR and other partnerships

The Act on the Modernisation of Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts,…

Is living space illegally repurposed when it is used by holidaymakers?

When rental apartments are rented out via online portals there is a risk that the actual use of the living…

German Whistleblower Protection Act has entered into force

The ‘Act for better protection of whistleblowers as well as for the transposition of the EU directive on the…

Green Claims – EU criteria against greenwashing and misleading environmental claims

On 22.3.2023, the EU Commission presented a draft directive on common criteria against greenwashing and…

The decision to disclaim an inheritance should not be taken lightly

Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal…

Attempted coercion – No right to ‘safely store’ an improperly parked e-scooter

Parisians recently voted to clear e-scooters from their city’s streets in the future. In Germany, by contrast,…

First ruling on COVID-19 compensation

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees…

The list of shareholders of a GmbH – A potential source of succession problems

In the business sphere, a death could pose an existential threat, particularly if there has been no structured…

A managing director’s liability after leaving the executive board?

If a GmbH [private limited company] ceases to comply with certain obligations, such as, e.g., transferring the…

Equal pay for equal work

In a pivotal ruling, the Federal Labour Court decided that a woman may claim the same remuneration as her male…

Act to Transpose the EU Directive on Cross-Border Conversions – An overview

The Directive (EU) 2019/2121 (Directive on Cross-Border Conversions) had to be transposed into national law by…

Employer’s obligation to assume the costs for spectacles worn while working in front of screens

In a recent case, the ECJ had to rule on whether or not an employee would have to accept their employer’s…

Data abuse fears – Claims for damages after scraping?

The General Data Protection Regulation (GDPR) brought a lot of uncertainties in its wake, but above all the…

The German tax group for VAT purposes is in need of reform – Landmark ECJ judgements

Two referrals by the Federal Fiscal Court (Bundes­finanzhof, BFH) brought before the ECJ the question as to…