Legal Wiki
CJEU on Interchange Fees for Co-Branding Cards
The CJEU clarifies when payments to co-branding partners qualify as net compensation and fall within the cap.
Damages for Real Estate as a Capital Investment
When real estate is acquired as an investment, an investment advisory agreement may arise. Investors may have damages claims. OLG Hamm 34 U 103/24
CJEU on Energy Relief in Special Administration
The CJEU confirms that companies under insolvency-based special administration may be excluded from electricity and gas relief.
Bundeskartellamt Clears Acquisition of Zeitverlag
The Bundeskartellamt allows Holtzbrinck sole control of Zeitverlag and sees no competition concerns.
Interest-Free Deferral of the Purchase Price Does Not Lead to Taxable Investment Income
Federal Fiscal Court on tax treatment of interest-free purchase price instalments. BFH judgment of 24 March 2026 – VIII R 30/24
Bundeskartellamt Clears Ball-Benepack Merger
The Bundeskartellamt cleared Ball’s acquisition of Benepack shares after reviewing beverage can markets within the one-month period.
Inherited Family Home: No Tax Privilege in Case of Delayed Occupancy
Using an inherited family home too late for own residential purposes may forfeit inheritance tax relief. FG München ruling, Jan. 7, 2026.
Federal Testing Act Creates Framework for Regulatory Sandboxes
The new Federal Testing Act regulates time-limited regulatory sandboxes in the enforcement of federal law and sets clear limits.
Termination: Invitation to bEM by registered letter not proven – BAG 2 AZR 184/25
Receipt of legally relevant letters by registered letter not proven, BAG judgment of May 7, 2026 (case no. 2 AZR 184/25).
23rd Ordinance Amending the AWV Enters into Force
The 23rd AWV amendment updates the export list, fines, Russia sanctions rules, and provisions on embargoed countries.
Price Indication Law: Fines of up to EUR 100,000
The new price indication law imposes fines for breaches of national and EU price indication obligations, especially at charging points.
Bundeskartellamt Clears HORNBACH Acquisition
The Bundeskartellamt cleared HORNBACH’s acquisition of six HELLWEG sites after antitrust review, without conditions.
BFH on Liability for VAT After Insolvency
The BFH denies the insolvent debtor’s liability with non-insolvency assets for VAT arising from the administrator’s acts.
CJEU Limits Indirect Taxes on Conversions
The CJEU clarifies that conversions of partnerships without a capital contribution generally may not be subject to indirect tax.
Management Board Liability for Fines Imposed on a Stock Corporation
A stock corporation may reclaim a fine from its management board. OLG Frankfurt ruling of 21 Oct. 2025 – Case No. 31 U 3/25.
DF Deutsche Finance Investment Fund 17: Preliminary Insolvency Proceedings Opened
Real estate fund DF Deutsche Finance Investment Fund 17 – Club Deal Boston II in preliminary insolvency proceedings. Investors face losses.
BGH on Determining Shareholder Status
BGH judgment of 21 April 2026 (case no. II ZR 50/25) on judicial determination of substantive shareholder status.
OLG Köln on Advertising with a Strikethrough Price
OLG Köln judgment of 2 Oct. 2026, case no. 6 U 24/26, on strikethrough price advertising and misleading pricing.
AGG Amendment Controversially Assessed in Legal Affairs Committee
Hearing on the AGG amendment shows disputes over deadlines, conciliation, representative actions, AI discrimination and business impact.
Employee Participation Cooperative in the Bundestag
A Die Linke motion proposes employee participation cooperatives to facilitate employee buyouts of SMEs.
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