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Results: 1-10 of 241

Upcoming new dividend stripping tax rules regarding trades with German stock over the record date
  • Mayer Brown LLP
  • Germany
  • December 10 2015

According to market sources, the German Ministry of Finance is going to issue a draft tax bill covering new rules on the tax treatment of so-called


LAG nürnberg erklärt Contractual Trust Arrangement für nicht insolvenzfest
  • Mayer Brown LLP
  • Germany
  • June 24 2013

In einer vor wenigen Tagen veröffentlichten Entscheidung vom 14. November 2012 (2 Sa 83710) hat das LAG Nürnberg sich mit den Anforderungen an die


Employment & Benefits: Entwicklungen und Entscheidungen
  • Mayer Brown LLP
  • Germany
  • July 26 2013

Viele Versorgungsordnungen enthalten eine sogenannte gespaltene Rentenformel“. Nach einer solchen gespaltenen Rentenformel fällt der Teil des


Pension scheme funding in Germany
  • Mayer Brown LLP
  • Germany
  • February 6 2015

German occupational pension schemes have historically been designed as defined benefit (DB) schemes, although the worldwide trend towards defined


Outsourcing and external funding of pension liabilities
  • Mayer Brown LLP
  • Germany
  • February 10 2015

In Germany pension commitments are traditionally structured as so called direct pension commitments. Under these direct pension commitments the


Der Referentenentwurf zum Mobilitätsrichtlinien-Umsetzungsgesetz
  • Mayer Brown LLP
  • Germany
  • April 16 2015

Am 16. April 2015 hat das Bundesministerium für Arbeit und Soziales den lange erwarteten ersten Referentenentwurf eines Gesetzes zur Umsetzung der


EU antitrust private damages actions: the impact of the directive on antitrust damages actions in Germany
  • Mayer Brown LLP
  • Germany
  • April 15 2015

In our last Legal Update in a series of commentary pieces by Mayer Brown about the directive on private antitrust damages actions (the "Directive"


German insurance marketcan a corporation seek recourse from its management for a fine imposed on it?
  • Mayer Brown LLP
  • Germany
  • December 9 2014

Criminal and regulatory offences committed by a corporation can lead to massive penalties, in particular in case of cartel law infringements. If the


Das endgültige Aus der Sanierungsklausel? Sanierungsprivileg für Verlustnutzung bei Körperschaften europarechtswidrig
  • Mayer Brown LLP
  • European Union, Germany
  • August 6 2014

Der EuGH hat mit Beschluss vom 3. Juli 2014 (Az.: C-10213 P) die vorhergehende Entscheidung des Europäischen Gerichts (EuG“) bestätigt, so dass die


Real estate newsletter - winter 2014
  • Mayer Brown LLP
  • Germany
  • December 24 2014

The Federal Fiscal Court (“BFH”) Decides on an Indirect Change of Partners Pursuant to Section 1 Para 2a of the German Real Estate