News

In our blog, we inform about current topics in the field of jurisprudence.

The Niedersächsisches Finanzgericht ruled on 2 April 2025 (case no. 9 K 147/22) on a lock-up period breach within the first year. ...
The General Court upholds Stripchat’s earlier VLOP designation and approves the method then used to calculate active users under the DSA. ...
From 2027, the WpI MaRisk will create a dedicated, proportionate supervisory framework for small and medium-sized investment firms in Germany. ...
Swiss Life suspends redemptions in European Real Estate Living and Working for up to 36 months due to insufficient liquidity. ...
The CJEU clarifies that banks must promptly refund unauthorised payments; gross negligence must be assessed separately. ...
The BFH changes its case law: Payments for waiving usufruct over privately held rental properties may constitute taxable compensation. ...
The BAG clarifies when delayed assertion forfeits special dismissal protection for preliminary initiators under § 242 BGB. ...
BMJV and BMF plan broader natural hazard cover for homes, automatic policy extensions and possible relief for tenants. ...
The BGH examines Facebook’s duties to review, remove and prevent false quotes and memes with equivalent meaning. ...
BaFin orders Bank Saderat Iran to be wound up; customer deposits may be paid out only with authorisation under sanctions law. ...
The Advocate General considers the temporary solidarity contribution on energy companies’ excess profits compatible with EU law. ...
The BGH confirms that retroactive VAT exemption does not undo completed tax evasion, although it may reduce the sentence. ...
The BMF adopts the new case law on VAT for let business equipment and provides transitional rules through the end of 2026. ...
FG Münster places the burden of proof for unclear liabilities on the taxpayer; an appeal is pending before the BFH. ...
Italy’s data protection authority fines Wind Tre for unlawful telemarketing, inadequate sales controls and security deficiencies. ...
The EU Commission approves Kimberly-Clark’s acquisition of Kenvue, subject to the divestment of feminine hygiene brands. ...
The EU Commission has made Sanofi’s commitments on flu vaccine communications binding until March 2030 without finding an antitrust violation. ...
The EU Commission is investigating whether Omya breached EU competition law through sourcing obligations and discounts for calcium carbonates. ...
The EU moves to T+1 settlement in 2027; new allocation and confirmation requirements apply to market participants from December 2026. ...
The BMF applies BFH principles to securities-linked pension commitments and changes valuation under § 6a EStG for pending cases. ...
The DSK clarifies requirements for valid GDPR consent, especially on tracking, proof of consent and withdrawal. ...
A managing director may remain liable for delayed insolvency filing after leaving office. BGH judgment of 8 July 2025 (II ZR 165/23). ...
The CJEU clarifies when payments to co-branding partners qualify as net compensation and fall within the cap. ...
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 ...
The CJEU confirms that companies under insolvency-based special administration may be excluded from electricity and gas relief. ...
The Bundeskartellamt allows Holtzbrinck sole control of Zeitverlag and sees no competition concerns. ...
Federal Fiscal Court on tax treatment of interest-free purchase price instalments. BFH judgment of 24 March 2026 - VIII R 30/24 ...
The Bundeskartellamt cleared Ball’s acquisition of Benepack shares after reviewing beverage can markets within the one-month period. ...
Using an inherited family home too late for own residential purposes may forfeit inheritance tax relief. FG München ruling, Jan. 7, 2026. ...
The new Federal Testing Act regulates time-limited regulatory sandboxes in the enforcement of federal law and sets clear limits. ...
Receipt of legally relevant letters by registered letter not proven, BAG judgment of May 7, 2026 (case no. 2 AZR 184/25). ...
The 23rd AWV amendment updates the export list, fines, Russia sanctions rules, and provisions on embargoed countries. ...
The new price indication law imposes fines for breaches of national and EU price indication obligations, especially at charging points. ...
The Bundeskartellamt cleared HORNBACH’s acquisition of six HELLWEG sites after antitrust review, without conditions. ...
The BFH denies the insolvent debtor’s liability with non-insolvency assets for VAT arising from the administrator’s acts. ...
The CJEU clarifies that conversions of partnerships without a capital contribution generally may not be subject to indirect tax. ...
A stock corporation may reclaim a fine from its management board. OLG Frankfurt ruling of 21 Oct. 2025 – Case No. 31 U 3/25. ...
Real estate fund DF Deutsche Finance Investment Fund 17 – Club Deal Boston II in preliminary insolvency proceedings. Investors face losses. ...
BGH judgment of 21 April 2026 (case no. II ZR 50/25) on judicial determination of substantive shareholder status. ...
OLG Köln judgment of 2 Oct. 2026, case no. 6 U 24/26, on strikethrough price advertising and misleading pricing. ...
Hearing on the AGG amendment shows disputes over deadlines, conciliation, representative actions, AI discrimination and business impact. ...
For gratuitous transfers of partial interests in opting KGs, a reserved usufruct is not consideration under § 17 EStG. ...
OLG Zweibrücken held that normal wear in older high-mileage used cars does not constitute a material defect. ...
According to FG Niedersachsen, maintenance to separated spouses is not deductible as a special expense in the year of separation; appeal pending. ...
FG Düsseldorf: leased farmland is not administrative assets under § 13b ErbStG despite being held by a corporation. ...
Italy’s data protection authority fined BBVA €5.5m for delayed implementation of a marketing objection via its app. ...
The BGH confirms the inadmissibility of model proceedings against the auditor of an insolvent payment services provider. ...
Insolvency proceedings for dii. Wohnimmobilien Deutschland 1 have opened; investors should review pending returns and potential claims. ...
The BGH reviews whether Amazon’s price controls on amazon.de breach antitrust law and whether the Bundeskartellamt had jurisdiction. ...
CJEU C-70/25. Judgment of 15 Oct. 2026. CJEU strengthens phishing victims; banks’ duty to refund unauthorised transfers. ...
New § 15b UWG limits injunction claims for legacy goods with unlawful sustainability claims until Sept. 2028 in individual cases. ...
Munich Regional Court I estimated specific price surcharges in two truck cartel cases; the judgments are not yet final. ...
The CJEU clarifies when coffee trips are subject to margin taxation and why a negative margin does not create an input VAT refund claim. ...
The planned EU Inc. faces legal hurdles: opinions cite competence defects, liability risks and shortcomings in register control. ...
The CJEU clarifies when limitation periods begin for bank claims to repayment of loan principal in void consumer credit agreements. ...
The CJEU clarifies when video platforms may be liable for gambling ads despite hosting privilege and the role of ad partnerships. ...
The Customs Finance Fairness Act aims to reorganize customs, anti-money laundering and asset confiscation of unclear origin. ...
The CJEU clarifies when real property must be described in a European Certificate of Succession for land register entries abroad. ...
German clients should carefully obtain legal review of requests from the Hauptzollamt Erfurt concerning Polish subcontractors. ...
The BFH denies the extended reduction where a GmbH forms companies for others with shares intended for prompt transfer. ...
The BFH clarifies when final tax assessments may be amended due to indirect consequences of a hidden profit distribution. ...
The Bundestag has passed the act on automatic exchange of crypto-asset data; data exchange is to begin in 2027. ...
The Opinion in C-538/25 supports a broad reading of dual-use and separates product characteristics from export authorisation. ...
Datatilsynet imposes €8.6 million fine on Xandr over real-time bidding with Grindr data and lack of valid consent. ...
ESMA clarifies when issuers may delay inside information under Art. 17 MAR and aligns the guidelines with the Listing Act. ...
ESMA expects EU crypto-asset service providers to end services for non-MiCA stablecoins and clear legacy holdings by 8 Jan 2027. ...
The Münster Fiscal Court strengthens relief for withdrawals used to pay inheritance and gift tax where a business link exists. ...
The Federal Constitutional Court reviews inheritance tax, state powers and business asset relief under the ErbStG. ...
The BMF adopts BFH case law on the modified separation theory and revises partial-consideration transfers under § 6(5) EStG. ...
The EDPB clarifies the assessment of GDPR fines and other corrective measures as well as the interplay between DSA and GDPR. ...
Irish Data Protection Commission imposes €403m fine on Google Ireland for GDPR breaches involving location data. ...
The Bundestag debates the Customs Finance Fairness Act with customs reform, new data powers and asset confiscation. ...
The BAG clarifies that § 14 KSchG does not apply if removal occurs before notice is received; general dismissal protection may apply. ...
This article explains the requirements, scope and duration of activity bans under § 36 KWG against managing directors. ...
The EU Commission preliminarily alleges KKR made misleading statements in the NetCo merger review and is examining possible sanctions. ...
The draft Annual Tax Act 2026 provides for higher interest on tax arrears and refunds and further changes to tax law. ...
The Bundesrat criticizes parts of the 2027 income tax reform, including supplements, trade tax rules for data centers, and relief. ...
Risks of subordinated investments at Luana, ProReal and other issuers, and the consequences for investor claims. ...
NRW’s purchase of offshore data leads to 398 suspected cases linked to Germany and tax audits in the federal states. ...
BaFin updates earlier orders against Deutsche Bank and sets new deadlines for deficiencies in transaction monitoring. ...
The EU Commission is investigating XXXLutz’s planned acquisition of Porta over possible effects on competition and procurement. ...
Advocate General Biondi recommends dismissing ByteDance’s appeal against TikTok’s gatekeeper designation under the DMA. ...
VGH Baden-Württemberg strengthens managing director liability where foreseeable trade taxes are not secured despite available funds. ...
The CJEU clarifies when creditors may claim the EUR 40 flat-rate fee for late payment and when abuse of rights may apply. ...
The Federal Constitutional Court reviews inheritance tax, state powers and relief for business assets under the ErbStG. ...
Catella has terminated management of the Catella MAX real estate fund; investors face a multi-year wind-up and halted redemptions. ...
Since 2025, new B2B e-invoicing rules apply; BMF letters clarify transition periods, formats and mandatory details. ...
The CJEU clarifies when multiple payment requests to suppliers may be sanctioned as a single infringement. ...
The Bundestag expands notarial online procedures for companies, register matters and GmbH shares; the digital certificate of conduct is regulated. ...
The CJEU clarifies when tax treaties offset higher withholding tax on dividends of foreign investment funds. ...
The BFH denies an RETT amendment where gift tax is also assessed due to a deemed profit distribution. ...
The ECJ denies automatic invalidity of Euribor interest clauses in loans based on Commission cartel decisions. ...
The CJEU clarifies when withholding tax relief under the Parent-Subsidiary Directive may be denied for improper arrangements. ...
The CJEU clarifies when withholding tax relief under the Parent-Subsidiary Directive may be denied for improper arrangements. ...
The CJEU distinguishes municipal waste management as public-authority action from economic activity under Art. 102 TFEU. ...
The CJEU clarifies that Directive 2003/49/EC sets no deadline for evidence to obtain exemption from withholding tax on interest and royalties. ...
OLG Celle declares VW’s approval resolution on the liability settlement with Rupert Stadler void due to insufficient shareholder information. ...
The BGH clarifies when D&O insurers must reimburse PR costs to defend against critical media reports and reputational damage. ...
Bundeskartellamt allows REWE to acquire 38 tegut stores but requires a four-year waiver for two locations. ...
The Bundestag referred drafts on the 2027 income tax reform and the 2026 Annual Tax Act to the Finance Committee. ...
The 2026 government draft modernizes cooperative law with digital procedures, faster formations and stricter supervision. ...
The Legal Affairs Committee approves expanding notarial online procedures, including for GmbH shares and further register matters. ...
The GWB amendment hearing shows dispute over procurement screening, merger control, digitalisation and media cooperation. ...
The EU Commission fines Kingspan EUR 40 million for incorrect information in the Trimo merger control proceedings. ...
Dutch data protection authority imposes GDPR fine on Uber over automated driver suspensions and inadequate information. ...
The BFH clarifies reduced VAT for hotels: breakfast, wellness and other ancillary services must be assessed separately. ...
The BFH clarifies when insolvency administrator fees are deductible as business expenses and provisions may be recognized. ...
The bill strengthens digital arbitration, English-language court hearings and electronic service in international civil proceedings. ...
The reform implements the EU Product Liability Directive and expands liability risks for manufacturers, platforms and other distributors. ...
The BGH confirms the conviction in case 2 StR 554/25 for accepting benefits and clarifies the requirements for bribery. ...

## Classification of the Decision Public reviews in social networks and on platforms can have significant consequences for companies and responsible individuals. When factual claims

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Initial Situation and Subject of the Decision A press representative sought access to information about participants of two state receptions connected to the “Ludwig Erhard

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BFH ruling of May 14, 2025 – Ref. VI R 14/22 Anyone obligated to submit an income tax return and fails to do so can,

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Decision of the Federal Court of Justice on Admission to a Rehabilitation Clinic The Federal Court of Justice (BGH) addressed the question under what conditions

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## Initial Situation: Will Missing, Only Available as Copy In the case of estate settlement following a death, the central question often arises as to

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Cell Phone Use During Work Hours: Starting Point of the Employment Relationship The use of private mobile phones at the workplace is generally not an

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Initial Situation of the Decision The Lower Saxony Fiscal Court (FG) had to rule on the tax classification of a transfer of assets between spouses,

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BFH Judgment of 19.11.2025 – Ref. I R 41/22: “Passive Disentanglement” Also Through DTA Amendment The Federal Fiscal Court (BFH), in its judgment of November

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Discount details based on the RRP and the provisions of § 11 Para. 1 PAngV Pricing promotion in retail regularly operates in the tension between

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Federal Finance Minister Wants to Limit Immunity in High Tax Evasion Cases At the end of April 2026, it was announced that Federal Finance Minister

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Situation and Reason for the Decision For companies with cross-border structures, the question regularly arises in the area of co-determination as to whether and to

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BFH Decision on the Documentation of Expenses for a Home Office The question of the extent to which expenses for a home office can be

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ECJ Judgment of 26.03.2026 – Case No. C-412/24 Year numbers in brand names often stand for tradition, origin, and craftsmanship continuity – for instance, in

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Decision of the Court of Justice of the European Union on the Copyright Protection of Press Publishers The Court of Justice of the European Union

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## Initial Situation: Garden Centers in Planning Law’s Outskirts In planning law’s outskirts, there are specific restrictions for structural uses. This also applies to garden

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Factual Situation A consumer purchased a refrigerator from a dealer. Subsequently, a defect appeared in the device. The parties did not reach an amicable settlement

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Berliner Will and Inheritance Contract Overview In succession planning, two forms of arrangements are often chosen, each of which can have a significant binding effect:

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Legal framework for deposit limits in online gambling With the entry into force of the State Treaty on Gambling 2021 (GlüStV 2021), binding regulations for

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Judgments of the BGH from May 6, 2026 – Ref. VIII ZR 73/24 and VIII ZR 257/23 A defect shortly after purchase is particularly annoying

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Disruptions in travel – such as strikes, bad weather, technical failures, or short-term closures – can lead to employees not being able to perform their

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Initial situation: Final invoices and funding periods after 30.06.2022 In the context of the final invoices for the Corona economic assistance, the question continually arises

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Decision of the Frankfurt am Main Regional Court on the advertising claim “does not cause drowsiness” The Regional Court of Frankfurt am Main addressed the

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Higher Regional Court of Frankfurt a.M., Judgment of June 26, 2025 – Ref. 16 U 58/24 Defamatory statements, insults, and targeted online hate are often

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Decision of the Berlin Administrative Court on the Use of Identity Checks and Video Surveillance The Berlin Administrative Court addressed the question of whether identity

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Starting Point: Assumption Effect in Consumer Goods Purchases In consumer goods purchases – that is, the sale of a movable item by a business to

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Starting Point: Compensation Without Actual Employment An employment relationship is not solely aimed at the payment of compensation but at the exchange of work performance

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Approval of the Federal Council on the Pension Reform Act The Federal Council has approved the Pension Reform Act. This legislative step has been completed

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From June 19, 2026: Electronic cancellation function becomes mandatory As of June 19, 2026, many companies entering into consumer contracts online through websites, apps, or

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Decision of the OVG North Rhine-Westphalia on the Legal Standing of a Business Association In a decision dated May 7, 2026, the Higher Administrative Court

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Initial situation of the proceedings The proceedings decided by the Court of Justice of the European Union (CJEU) (Case C-127/24) concerned the question of whether

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Decision of the OLG Frankfurt am Main regarding Judge Rejection The Higher Regional Court of Frankfurt am Main had to decide on a motion for

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Decision of the Kammergericht Berlin on the association lawsuit against “X” With a judgment dated May 4, 2026, the Kammergericht (KG) Berlin (Case No. 20

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OLG Cologne, Judgment of March 31, 2025 – Az. 19 U 126/24 The compensation claim according to § 89b HGB is generally a central point

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Contractual Relationship and Agreed Term The legal dispute before the Munich District Court (Judgment of May 4, 2026, Ref. 191 C 10975/25) was based on

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Deposit Limits in Online Gambling and Their Legal Classification The German State Treaty on Gambling stipulates a cross-provider monthly deposit limit in the area of

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Surveillance of Employees in Case of Suspected Misconduct Companies rely on reliable work performance and accurate billing. If irregularities occur, such as in work time

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BGH Decision of March 17, 2026 (Ref. X ZB 5/25): When are AI-supported diagnostic procedures patentable? Artificial intelligence and automated evaluation systems are becoming increasingly

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Decision of the Court of Justice of the European Union: Consequences of Missing Right of Withdrawal Instruction Consumer contracts concluded outside business premises are subject

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Classification of the Change Termination The change termination is an employment law instrument used not only to terminate an employment relationship but also to offer

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Resale of Stadium Tickets Under Civil Law Scrutiny The sale of tickets for highly sought-after sports events is regularly associated with the interest in controlling

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ECJ Judgment of April 14, 2026 – Case C-590/23 With the judgment of April 14, 2026 (Case C-590/23), the European Court of Justice (ECJ) clarified

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The non-punishable voluntary disclosure in cases of tax evasion might soon be significantly restricted. Federal Finance Minister Lars Klingbeil has announced plans to crack down

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Background of the Procedure In an administrative court procedure, the issue was whether a nursing service could be required to pay a training levy, even

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Decision on the admissibility of a referendum in Hamburg In Hamburg, a referendum with an environmentally-related regulatory goal has been rejected by the responsible authority.

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It is regularly a significant cut when an employment relationship is intended to be terminated by a dismissal. For affected employees, questions typically arise immediately

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BFH decision brings input tax deduction from advance payments into focus The Federal Finance Court (BFH) has once again dealt with the conditions under which

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Framework for New Legal Form Available The legislator is planning to introduce a new legal form: the “Company with Tied Assets” (GmgV). This would create

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Federal Court of Justice’s Decision on the Scope of Deletions in the Land Register The Federal Court of Justice (BGH) addressed the question of whether

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Classification of Separation and Separation Year The separation of spouses is a legally significant condition in German family law. It describes the end of the

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Decision of the CJEU on Hungarian regulations related to LGBTQ content The Court of Justice of the European Union (CJEU) has reviewed Hungarian legal provisions

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Decision of the OLG Frankfurt in the Context of Product Tests The Higher Regional Court of Frankfurt am Main addressed the question of under what

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BGH ruling of February 10, 2026 – Az. II ZR 71/24 With its ruling of February 10, 2026 (Az. II ZR 71/24), the Federal Court

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Decision Context In disputes regarding sales contracts, the question of whether a withdrawal can be effectively declared often plays a central role. This is especially

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Decision of the LAG Berlin-Brandenburg from 29.01.2026 The State Labor Court (LAG) Berlin-Brandenburg confirmed the immediate termination of an employment relationship by judgment dated 29.01.2026

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I cannot rewrite the article “based on the original text” without having the original content (I do not have access to the linked page). If

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After a separation, the interaction between the child and the non-custodial parent is one of the most common areas of conflict in family law. It

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Decision of the Higher Regional Court Frankfurt in the context of frozen assets The Higher Regional Court Frankfurt am Main had to address the question

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Decision of the Administrative Court Karlsruhe in connection with a nursing home construction In a proceeding before the Administrative Court Karlsruhe, the focus was on

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Classification of the Düsseldorf Table for 2026 For the year 2026, adjustments to the Düsseldorf Table are planned, which is used as a recognized guide

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Bundestag adopts reform following Federal Constitutional Court’s requirements On February 26, 2026, the Bundestag passed a reform of paternity challenging. The occasion was the decision

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Decision Context and Subject Matter of the Procedure The Federal Court of Justice (BGH) dealt with the effectiveness of a clause used in connection with

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Decision of the Higher Regional Court of Brandenburg in the context of online gambling The Higher Regional Court (OLG) of Brandenburg has addressed the question

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Initial Situation and Decision Context In the underlying case, an employee working as a bus driver in regular service caused a serious traffic accident. According

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Classification of the Project A legislative project is being discussed in the political arena, which aims for a reduction in energy tax. The draft is

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Decision of the Hamburg Higher Regional Court on Designations for Non-Alcoholic Spirits The Hamburg Higher Regional Court addressed the question under what conditions non-alcoholic beverages

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BGH Decision of November 12, 2025 (Case No. XII ZB 203/25): Date of Separation Cannot Be Determined in Isolation The date of separation is often

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Initial Situation and Relevance for Investment Projects Serbia is increasingly being considered by international market participants as a location for construction and real estate projects.

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The Federal Fiscal Court (BFH) ruled on November 20, 2025 (Ref. II R 7/23) that the retroactive application of § 13b para. 10 ErbStG to

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Initial Situation of the Legal Dispute The subject of the decision by the Munich District Court (judgment of 13.04.2026, Case No. 233 C 16119/24) was

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Artistic Estate as a Tax Audit Case The transition of an art collection through inheritance is regularly not only a question of property rights but

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Classification: Special Leave in the Event of a Death The death of a close relative may necessitate a short-term absence from the workplace, such as

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Classification of the Decision of the Hamburg Administrative Court In the context of the final settlements for state Corona support programs, the Administrative Court of

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Decision of the Higher Regional Court of Brandenburg from August 15, 2025 – Ref. 3 W 65/24 Whether a deceased person (testator/testatrix) was competent to

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Classification of the Decision The Higher Regional Court of Frankfurt am Main dealt with the question of whether services aimed at removing or disputing Google

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Digital Sovereignty as a Framework Condition for Electronic Signatures In a business context, digital sovereignty describes the ability to design information technology processes in such

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Neighborhood Dispute Over a Hedge in Court Disputes about property boundaries and plantings are among the most common conflicts between neighbors. A case before the

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Decision of the Higher Regional Court of Oldenburg on the Defect Concept for Riding Sand Whether delivered riding sand meets the owed condition cannot solely

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Starting Point of the Decision The Finance Court (FG) Münster dealt with the question under which conditions a wage tax can subsequently be levied in

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Higher Regional Court of Munich, Order from 30.10.2025 – Ref. 33 Wx 174/25e When a person is in immediate danger of death and a “normal”

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Decision of the Higher Regional Court of Celle: Provisional Halt to Further Dismantling Works The Higher Regional Court (OLG) of Celle has issued a provisional

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Decision of the Higher Regional Court of Frankfurt am Main dated 01.04.2026 The Higher Regional Court of Frankfurt am Main had to rule on the

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Decisions of the Federal Labor Court from April 1, 2026 – Ref. 6 AZR 157/22 and 6 AZR 152/22 The requirements for a mass dismissal

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Decision of the Frankfurt am Main Regional Court on Advertising Claims in “Cash & Drive” The Frankfurt am Main Regional Court dealt with the promotion

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Initial Situation and Subject Matter Account balances frozen due to the so-called Russia sanctions regularly stand at the intersection between sanctions law prohibitions on disposition

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Decision of the Federal Labor Court on Release after Termination On 26.03.2026, the Federal Labor Court (BAG) addressed the question of the conditions under which

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Starting point of the decision The Federal Fiscal Court (BFH) had to decide on the treatment under real estate transfer tax law of a transaction

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Decision of the Hanseatic Higher Regional Court of Hamburg dated 02.04.2026 The Hanseatic Higher Regional Court in Hamburg dealt with the issue of under what

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Decision of the Frankfurt Higher Regional Court: Age Limit in Management Valid The Higher Regional Court of Frankfurt am Main dealt with the question of

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Decision of the Federal Administrative Court on Advance Maintenance Payments in Cases of Separation Due to Residency Laws In a recent decision, the Federal Administrative

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The open real estate fundUBS (D) Euroinvest Immobilien is in focus because the redemption and issuance of shares have been suspended. For affected investors, this

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