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…
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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,…
read morePrivate real estate sales in the context of succession cases and own-use
Recently, a number of new court rulings with respect to private sales transactions involving real estate were…
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Company rescue via a bridge loan and/or a reorganisation loan
The distinction between a bridge loan and a reorganisation loan plays a fundamental role in business…
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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…
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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…
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‘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…
read moreLiability 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…
read moreConsumer 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…
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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…
read moreGerman 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,…
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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),…
read moreFive-year period and three properties limit – Criteria for commercial trading in property
When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If…
read moreImplementation of ESG standards at DAX companies
The adoption of the Corporate Sustainability Reporting Directive (CSRD) and its specification in the European…
read moreShareholders’/Partners’ information and control rights
Minority shareholders/partners, in particular, and/or shareholders/partners not authorised to manage a company…
read moreNetflix and Spotify – Price-adjustment clauses are ineffective
In their terms and conditions of use, streaming services such as Netflix and Spotify have granted themselves…
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New requirements for the audit of IT systems in accordance with ISA DE 315
The requirements of a new auditing standard are creating challenges for auditors and therefore, indirectly,…
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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…
read moreNew forms of working – ‘Remote Work’ and the ‘Workation’ (Part II: Important aspects of tax and social security law)
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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…
read moreNew 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 –…
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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,…
read moreIs 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…
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Shorter useful life – How faster tax depreciation of real estate can be achieved
Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited…
read moreGerman 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…
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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…
read moreSale of properties held as private assets – Recognise and avoid the tax pitfalls
Capital gains on personal property are not generally subject to income tax. Even the capital gain on a…
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Compensation payments made to tenants as immediately deductible expenses
According to a ruling recently issued by the Federal Fiscal Court (Bundesfinanzhof, BFH), payments made to…
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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…
read moreAttempted 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,…
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