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Ranked as the world’s 6th largest law firm by lawyer headcount and 6th largest in the UK by revenue, CMS can work for you in 40 countries from 72…
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CMS Germany | European Union | 28 Sep 2021

General Court backs European Commission in Altice gun jumping case - confirming strict standard for standstill obligation

On 22 September 2021, the General Court dismissed Altice's action against the European Commission's 2018 decision imposing two fines totalling EUR…
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CMS Germany | European Union | 22 Sep 2021

EU Green Deal, sustainability and competition law: European Commission’s policy reforms take shape

In December 2019, the European Commission presented the “European Green Deal”, which commits to climate neutrality by 2050. EU Member States promised…
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CMS Germany | Germany | 16 Aug 2021

German tax court rules "renting" virtual land is subject to VAT

The Cologne Tax Court (Finanzgericht Köln) ruled that sales generated from the rent of virtual land and buildings in the online computer game "Second…
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CMS Germany | European Union, Germany, United Kingdom | 14 Jul 2021

German Federal Constitutional Court clears the way for the Unified Patent Court

The German Federal Constitutional Court (FCC) dismissed two motions for interim measures against the German Act approving the Agreement on a Unified…
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CMS Germany | Germany | 13 Jul 2021

German Federal Ministry of Finance issues draft decree on income tax treatment of virtual currencies and tokens

Until now, the classification of crypto currency revenue into taxation regimes in Germany was based on publications by the Hamburg Tax Authority, the…
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CMS Germany | Germany | 5 Jul 2021

Germany: New law with regard to remuneration of insurance intermediaries

On 3 June 2021, a new law has been published in Germany which also has effect on the future remuneration of insurance intermediaries who distribute…
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CMS Germany | Germany | 29 Jun 2021

Healthcare M&A in Germany

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CMS Germany | Germany | 10 Jun 2021

German income tax law and 'non-fungible tokens'

"Distributed ledger technology" has a wide range of potential uses. Thanks to Bitcoin, Ethereum and others, the general public is aware of blockchain…
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CMS Germany | European Union | 8 Jun 2021

European Parliament's 'Schwab Report' proposes significant changes to DMA

On 15 December 2020, the European Commission submitted its proposal for a Digital Markets Act (DMA) to establish dos and don'ts for "gatekeepers" in…
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CMS Germany | European Union | 8 Jun 2021

European Commission moves ahead with proposed 'Data Act' regulating access to data in B2B and B2G relationships

On 28 May, the European Commission launched an initial consultation on its plans for a 'Data Act', which would - if adopted - introduce rules for…
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