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Taxation changes for industrial & manufacturing businesses with German Tax groups
  • Eversheds
  • Germany
  • July 6 2016

Profit and loss transfer agreements between two companies are necessary under German tax law for an industrial & manufacturing business to establish


Brexit - What lies ahead for German enterprises?
  • Oppenhoff & Partner Rechtsanwälte
  • European Union, Germany, United Kingdom
  • June 27 2016

In the last weeks Referendum the British public has voted in favor of the UK leaving the EU. As a result the UK will enter into negotiations with the


Hard Balance Sheet Guarantees and Their Construction Under German Law
  • Paul Hastings LLP
  • Germany
  • June 9 2016

A recent judgment of the German Court of Appeal (Oberlandesgericht) of Frankfurt am Main ("Court") (26 U 3512, BB 2016, pages 721 et seq.) had to


Unternehmenskäufer muss Anhaltspunkten aus einer Due Diligence-Prüfung konkret nachgehen
  • Luther Rechtsanwaltsgesellschaft
  • Germany
  • May 12 2016

Ergeben sich für einen Unternehmenskäufer bei der Due Diligence-Prüfung Anhaltspunkte dafür, dass Umstände vorliegen, die Risiken für von ihm als


Zur Auslegung einer sogenannten harten“ Bilanzgarantie in einem Anteilskaufvertrag
  • Luther Rechtsanwaltsgesellschaft
  • Germany
  • May 12 2016

Wird bei einem Mehrheitserwerb von GmbH-Geschäftsanteilen auch zugesichert, dass der Jahresabschluss zum maßgeblichen Stichtag ein den tatsächlichen


International Regulatory Update 15 - 19 February 2016
  • Clifford Chance LLP
  • China, European Union, Germany, Italy, Singapore, Turkey, United Arab Emirates, United Kingdom
  • February 23 2016

The EU Parliament Committee on Economic and Monetary Affairs (ECON) has published two draft reports on the EU Commission’s legislative proposals to


New German Delisting Rules Aim to Protect Investors
  • Skadden Arps Slate Meagher & Flom LLP
  • Germany
  • January 18 2016

On October 1, 2015, the German Parliament amended the German Stock Exchange Act to provide more protection to investors in delistings, remediating


Food Chain Zielpunkt: Largest insolvency of the year and the requirement for changes in antitrust law
  • Taylor Wessing
  • Austria, Germany
  • January 11 2016

By order of the Commercial Court of Vienna from 30.11.2015, bankruptcy proceedings were opened against the assets of the food chain Zielpunkt GmbH


Taking advantage of the consequences of delisting or downlisting in Germany
  • McDermott Will & Emery
  • Germany
  • September 9 2015

Since a 2013 decision by the German Federal Court of Justice, the number of delistings at German stock exchanges has increased significantly. The


Current OECD guidance on recharacterisation appears in line with German tax law but proposed OECD guidance seems at odds
  • Baker & McKenzie
  • Germany, OECD
  • July 31 2015

In three separate decisions, the German Federal Tax Court has ruled that German tax authorities are prohibited from recharacterising intercompany