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The hearing on the 2027 income tax reform highlights disputes over allowances, higher tax rates, funding and fiscal drag.

The BAG clarifies that only the works council as a body may claim a personalised email address under § 40(2) BetrVG.

The CJEU clarifies that plants primarily generating electricity from hydropower do not fall within the scope of the EU Services Directive.

The offshore wind energy bill faces criticism over contracts for difference, the tender model and inadequate grid connection safeguards.

The BGH will decide whether providers may require login details and a password before users submit a cancellation via the cancellation button.

Online banking fraud: victims may claim damages from recipients. OLG Frankfurt judgment of 17 October 2025, Az. 29 U 100/24.

The Hamburg Local Court orders provisional insolvency administration for Fonds 9 AvR Hornbach; the consequences for investors remain unclear.

OLG Stuttgart rules that a 20-year photovoltaic system lease with a purchase option is not a consumer credit agreement.

A bill provides for electronic receipts, mandatory cash registers for revenue of €100,000 or more, and expanded cash register inspections.

The EU Commission approves JD.com’s takeover of CECONOMY subject to conditions on logistics services and independent monitoring.

On 25 February 2027, the BGH will consider when non-material damages claims for data protection breaches are similar under section 15 VDuG.

The CJEU clarifies when hospitals may deduct input VAT pro rata on mandatory equipment used for both exempt and taxable supplies.

The bill strengthens customs authorities, reorganises the fight against financial crime and creates a procedure for assets of unclear origin.

Associations criticise tax-free premiums, new reporting duties, travel expense rules and higher interest rates in the 2026 Annual Tax Act.

Copying distinctive design features may breach competition law. LG Frankfurt (Regional Court), 2 Sept. 2026, Az. 2-06 O 156/25.

BFH ruling on hidden profit distributions arising from private use of company-owned real estate. Judgment of 1 October 2024, VIII R 4/21.

The CJEU dismisses Lufthansa’s appeal because an error in the conversion price supports annulment of the aid approval.

Spousal inheritance rights remain excluded even after divorce proceedings were dormant for 18 years. BGH decision of 13 May 2026, IV ZB 7/25.

The CJEU rules that mandatory information need not be repeated in print ads if it already appears on the food supplement’s label.

The CJEU permits courts to offset reciprocal claims arising from invalid foreign-currency loans, subject to legal limitations.