BVerfG Strengthens Rights of Biological Fathers
24. April 2024
In our blog, we inform about current topics in the field of law.
Judgment of the Federal Constitutional Court of April 9, 2024, Case No.: 1 BvR 2017/21 The Federal Constitutional Court has strengthened the rights of biological
...Insolvency Application for d.i.i. 14 GmbH & Co. Closed Investment Limited Partnership The current difficult situation in the construction industry has already brought significant economic
...Criminal Legal Protection in D&O Insurance Managing directors carry a high risk and can also be personally liable. D&O insurance is intended to mitigate this
...Ruling of the BFH on Tax Disadvantages due to Jastrowsche Clause The Berliner Testament is popular among married couples because it is particularly suitable for
...Legal Options for Investors Concerning Greenwashing Sustainability has also made its way into the capital market, at least according to the wishes of investors. For
...Higher Regional Court of Oldenburg: Cash includes money in bank accounts Wills should always use clear terms to avoid ambiguity and ensure that the testator’s
...Companies Must Prepare for Liability Lawsuits In mid-March, the member states of the European Union agreed on the new EU Supply Chain Law. While the
...Judgment of the Potsdam Regional Court on Joint Liability and Guarantee in Loans Anyone who undertakes the guarantee for a loan or signs the loan
...Ruling of the Federal Labour Court – Case No. 6 AZR 333/21 In the context of termination agreements in employment law, the principle of fair
...Behind the stars must actually be customer ratings. Star ratings on the internet are common and can influence purchasing decisions. However, advertising a product with
...Ruling by the Federal Fiscal Court on the tax-free sale of real estate in an estate The sale of real estate belonging to an estate
...Undeclared work can become costly – get help from an experienced attorney The accusation of undeclared work should not be underestimated and can lead to
...The reporting obligation exists regardless of the size of the transaction. The Money Laundering Act (GwG) serves to combat money laundering, terrorist financing, and tax
...Observe legal regulations for transfers, cash, and luxury goods The monitoring pressure for asset transactions from abroad to Germany and vice versa has increased enormously
...Proper Payment of Social Security Contributions With the conclusion of an employment contract, employers and employees enter into rights and obligations. Among the primary obligations
...Legal advice on suspicion of money laundering and account freezing The shock is just as great for businesses as it is for private clients: they
...Insolvency of the pool company affects ProReal investors Once again, there’s bad news for investors of the ProReal Europa 9 and ProReal Europa 10 bonds.
...Heirs must tolerate external audit according to the verdict of the Hessian Finance Court Even if the owner of the business has already passed away
...Enforcement of foreign judgments in Germany A court judgment initially has effect within the borders of the state where the judgment was issued. However, in
...Higher Regional Court Zweibrücken: Only the cheated spouse may possibly invoke hardship Before a marriage can be dissolved, the couple must usually complete the separation
...Judgment of the OLG Frankfurt from December 15, 2023 – Case No. 17 U 66/22 If a final release decision for the transfer of shares
...Platform operators obligated to delete posts following the verdict of the Higher Regional Court (OLG) Frankfurt When illegal content is published via social media, platform
...Investors Must Fear for Their Money For investors of the registered bond ProReal Germany 7, there is bad news: Neither the interest payment due on
...Judgment of the Higher Regional Court of Munich dated February 2, 2024 – Case No.: 38 Sch 60/22 WG e Clouds are not considered remuneration-required
...The Cologne regional court strengthens authors with judgment from Dezember 21, 2023 German copyright law can also be applied when the infringement occurs on a
...Clause effective only in case of actual impairment In commercial lease agreements, a competition protection clause can be agreed upon. However, a reduction in rent
...The Court of Justice of the European Union (EuG) has rejected a lawsuit with the judgment dated January 24, 2024 – T-537/22. The design of
...Federal court of justice sees no reason for limitation of liability Shareholders with unlimited personal liability must also bear the costs of the insolvency proceedings
...Paths to corporate restructuring According to the Federal Statistical Office, the number of corporate insolvencies in Germany between January and September 2023 has risen by
...The Frankfurt public prosecutor’s office pursues suspected investment fraud The suspicion of greenwashing at the DWS fund house is not new, and investigations are ongoing.
...Caretaker of the deceased has no claim to the inheritance A will is considered immoral if it exploits a predicament of the testator. The Higher
...Judgment of the Düsseldorf Regional Court of December 21, 2023 – Case No. 8 O 55/23 A bank may terminate a loan for a significant
...Entitlement of External Managing Director According to the Federal Vacation Act An external managing director of a GmbH (limited liability company) can be considered an
...Judgment of the Hessian Finance Court on the Taxation of a Severance Payment Tax laws can have a retroactive effect following a decision by the
...Violation of Competition Law – Judgment of the Higher Regional Court of Hamburg Many companies advertise with the note “known from…”. After a judgment of
...Landmark Judgment of the Federal Finance Court, Case No.: IX R 13/22 When an heir of a community of heirs buys out their shares and
...Additional Assessments Not Always Justified Unclear or incomplete accounting records can lead to additional assessments by the tax office following a tax audit, necessitating back
...Large payments to authorized signatories not tax exempt Payments made to employees amounting to 1.3 million euros, or even “just” 50,000 euros, do not constitute
...What it means for child support When parents separate or divorce, one of the more pressing issues is who their children should live with. While
...OLG München opines on vagueness of a will When it comes to wills, precise wording is a must. It ensures that the testator’s last will
...ProReal Deutschland 7 and 8 and ProReal Europa 9 and 10 affected January 15, 2024, is the date investors in “ProReal Europa 9 GmbH” and
...Businesses must carefully consider implications of European court’s ruling In a judgment delivered on December 7, 2023, the European Court of Justice (ECJ) held that
...Misleading claims fall foul of competition law Beer is not all fun and games. That was certainly the position of Munich’s regional court – the
...Court opines on the obligation to inform and the fraudulent concealment of material defects in connection with the sale of real estate (case no.: V
...Judgment of LG Frankfurt – case nos. 2-06 O 532/23 and 2-06 O 533/23 In a ruling from September 19, 2023, delivered in response to
...BGH: Removal effective as soon as ruling is final When a shareholder is removed from a GmbH for cause, their removal takes effect from
...Wife under pressure when concluding the agreement A prenuptial agreement is a sensible means of protecting one’s assets. But the terms of the agreement
...Delayed cancellation approval and faltering construction financing DSL Bank‘s technical problems are becoming more than a mere nuisance to its customers, with the bank coming
...Judgment of the Bundesarbeitsgericht from June 29, 2023 – case no.: 2 AZR 296/22 Video surveillance in the workplace is a common source of
...Ruling of OLG München – Ref.: 6 U 3908/22 Advertisements that promote zero-percent financing have the potential to mislead consumers and hence to fall
...Establishing an effective risk management system From January 1 of next year, businesses with at least 1000 employees will also be among those affected
...Judgment of Finanzgericht Niedersachsen, case no.: 3 K 14/23 It is only the plot of land on which the family home sits that can be
...BFH: Landlord must demonstrate intent to make a profit Tax laws in Germany do not allow financial losses from a hobby to be offset against
...Next year’s “Düsseldorfer Tabelle” has been released. The latest guidelines, which become operative on January 1, 2024, recommend an increase in child maintenance claims. The
...KG Berlin: Place of jurisdiction is the location of the company’s registered office A business’s ordinary place of jurisdiction depends on the location of the
...Germany’s federal supreme court – the Bundesgerichtshof (BGH) – recently ruled on August 30, 2023, that it is possible for paternity to be acknowledged even
...Ghostwriters are no less than co-authors of the works they create and as such benefit from copyright protections. Case in point: a ruling of Cologne’s
...Investors’ claims for damages Munich’s district court – the Amtsgericht München – officially opened bankruptcy proceedings on October 30, 2023, against Euroboden GmbH, citing insolvency
...Maintenance and repair of commercial rental property Structural repair clauses – known as “Dach- und Fachklauseln” in German – are a frequent source of frustration
...Claims for damages in response to cross-border antitrust infringements EU law does not preclude the application of a national rule in cases concerned with anticompetitive
...A license analogy is one way of calculating claims for damages in response to trademark infringements. If a registered trademark is violated, those concerned can
...Under German employment law, an employer can dismiss an employee if they have good cause for doing so, e.g., the employee has kept fraudulent records
...Draft legislation designed to modernize partnership law in Germany has formally passed into law. The amendments include changes to how defective partners’ resolutions are dealt
...It is possible for a family home to be exempt from estate tax even if several months pass before the heir moves in. In Germany,
...Shareholder suretyships can make it easier for companies to take out loans. Because of the risks involved, it is advisable to consult a lawyer who
...A de facto managing director of a GmbH can be held liable on account of their conduct. Any allegations should prompt the accused to seek
...A company’s legal structure can be the difference between the success or failure of the business. A lawyer specializing in business law can highlight the
...The real estate financing fund Verius, valued at 1.2 billion euros, is in the process of being dissolved. Investors should expect to be faced with
...Frankfurt’s higher regional court – the Oberlandesgericht (OLG) Frankfurt – has ruled that the use of the term “center” in connection with a medical practice
...A number of issues need to be clarified when it comes to divorce. A lawyer who specializes in private client work can point out the
...One of the purposes of Germany’s Future Financing Act (ZuFinG) is to make it easier for high-growth companies to mobilize private capital for investments, meaning
...Modern information technology is part and parcel of everyday business life, a reality that raises a number of legal issues. A lawyer specializing in IT
...Brand-name perfumes exude an air of exclusivity, and who better to preserve their luxurious reputation and make sure they do not end up in a
...Under German real estate law, the seller is required to disclose a variety of information to the buyer before the sale is concluded. As recently
...Cybercrime poses a major risk from the perspective of commercial law. Fortunately, this is something that an experienced lawyer can account for when drafting agreements
...In a judgment from September 27, 2023, Berlin’s regional court – the Landgericht (LG) Berlin – awarded a screenwriter additional remuneration and in doing so
...German company law makes a distinction between a managing director’s position as an executive officer at a company and their employment relationship, and this distinction
...In Germany, a “Berliner Testament” (literally, “Berlin will”) is a type of joint will that aims to provide security for both partners in a marriage,
...Banks are only allowed to cancel a land charge if certain conditions are met. With the move potentially dealing a severe blow to borrowers, they
...Dismissing an employee on the basis of a strong suspicion may be justified if the individual in question is thought to have been inaccurately logging
...Airbnb hosts are risking trouble with the tax authorities if they fail to properly declare their rental income in their tax returns. They can respond
...Germany’s new Supply Chain Act – the so-called “Lieferkettensorgfaltspflichtengesetz” (LkSG) – was formally adopted on January 1, 2023. One of the key issues addressed by
...Advertisements that feature health claims can fall foul of competition law if the claims have not been reviewed and cleared by the European Food Safety
...It is a common occurrence following a company audit for the tax office to issue an estimate of additional income. But businesses on the receiving
...The tax authorities in the German state of North Rhine-Westphalia are increasingly targeting cryptocurrency investors for possible tax evasion. By submitting a voluntary declaration, it
...According to a ruling of Hamburg’s fiscal court – the FG Hamburg – from July 11, 2023, it is possible to transfer assets tax-free thanks
...A paper has been released highlighting the key issues behind plans to modernize arbitration law in Germany, with the ultimate aim of bolstering the country’s
...Unlike when getting married, it is not necessary for both parties to say “I do” to a divorce. In fact, it may even be possible
...It is possible even for gifts made more than ten years ago to affect the claims of the other heirs following the death of the
...One of the prerequisites for a will to be valid is that the testator must have been capable of preparing the will in the first
...Data protection is relevant not only to a business’s customers but also its employees, a fact that employers ought to bear in mind given how
...Registering a trademark makes it illegal for third parties to make unauthorized use of the mark. Its proprietor is thus able to protect themselves against
...Wirecard AG shareholders’ claims for compensation against the now-bankrupt company are set to expire at the end of 2023. Anyone interested in joining the model
...A more than ten percent deviation in the actual size of the rental space from the size cited in the commercial tenancy agreement may justify
...Companies belonging to the Project Immobilien Group have gone bankrupt. Some of those who bought properties have already paid large down payments and are anxious
...Letters of credit (LCs) allow businesses to protect themselves against the possibility of payment delays or defaults in the context of international trade relations. When
...For an expert technical opinion to be eligible for copyright protection, it needs to comply with strict requirements. That was the finding of Düsseldorf’s regional
...German real estate group Project has really been feeling the effects of the struggling real estate market, with a number of the group’s companies having
...Executive board members and managing directors are not personally liable for fines imposed on the company itself. That was the verdict of Düsseldorf’s higher regional
...The recent amendments to German insolvency law, which saw the forecast period for projecting whether a company is likely to survive as a going concern
...The combination of joint liability and loan agreements has the potential to fall foul of the law to such an extent that the co-debtor cannot
...Recordings from overt video surveillance may be admissible in wrongful termination proceedings. That was the outcome of a recent case heard by Germany’s Federal Labor
...Paying works council members inflated salaries may amount to embezzlement. That was the verdict of Germany’s most senior court for civil cases – the Bundesgerichtshof
...Geopolitical developments have increasingly led to a situation in commercial law where it is sometimes necessary to comply with export restrictions when exporting goods from
...Promoting products with expressions such as “climate neutral” has the potential to be misleading and to fall foul of competition law. Such was the verdict
...If an heir is unable to move into the family home immediately, it may still be possible for the property to be inherited tax-free if
...Special investment funds are eligible for preferential tax treatment, according to a recent ruling of the Finanzgericht (FG) [Fiscal Court of] Cologne from August 24,
...The German state of Hesse has begun delving into the so-called “Pandora Papers” with a view to uncovering evidence of tax-related offenses. Anyone considering submitting
...International tax law is facing a major shake-up with the introduction of a global minimum tax on corporate income. International companies need to sit up
...According to a judgment of Germany’s highest civil court – the Bundesgerichtshof (BGH) – claimants in proceedings to obtain a declaration of enforceability for foreign
...A will should always be worded clearly to prevent misunderstandings that could lead to a last will and testament being executed in manner that is
...Individuals coming into an inheritance should always be mindful of estate tax, since it is very difficult to challenge the decision to accept an inheritance
...There is a lot at stake when a married couple divorces and one of the spouses is an entrepreneur. One challenge this can present for
...Violating the EU’s General Data Protection Regulation can prove to be an expensive mistake. One direct bank recently had to learn this the hard way,
...An advertisement for a vacation rental that features a photo wallpaper does not constitute a copyright infringement, according to the Landgericht (LG) [Regional Court of]
...The Frankfurt District Attorney’s Office has ordered a large-scale raid of Adler Group premises in response to allegations of accounting fraud, embezzlement, and market manipulation.
...The European Union’s General Court has ruled in a judgment from May 24, 2023, that the word “Emmentaler” cannot be protected as a trademark for
...In a world where business relations are becoming increasingly international, we are also seeing international law increasingly take center stage. In this context, non-disclosure agreements
...The use of the German word “Ausführungsart” in cosmetic repairs clauses – where the term seemingly refers to the method or approach to carrying out
...The Verius real estate financing fund has been frozen since November 2022. According to a report by German business newspaper Handelsblatt, if the fund were
...It is not necessary for a distribution agreement to include provisions on margins and bonuses. These aspects can be determined unilaterally by the manufacturer. That
...The Deutsche Mittelstandsanleihen Fonds (DMAF) has been going through the process of liquidation since June 14, 2023. Both private and institutional investors in the fund
...Restrictions, whether they be direct or indirect, must not be placed on the commercial agent’s freedom to terminate the commercial agency agreement. That was the
...“Eierlikör” (German egg liqueur) contains eggs. It is for this reason – according to Düsseldorf’s regional court of appeal, the Oberlandesgericht (OLG) Düsseldorf – that
...A member of the board of executive directors at a German stock corporation (AG) cannot simply appoint themselves to the position of managing director at
...Failure to comply with the reporting obligations for foreign trade and payments in connection with M&A transactions may be treated as a summary offense and
...Germany’s highest civil court – the Bundesgerichtshof (BGH) – recently ruled in a case from May 9, 2023, that lenders are not obligated to pay
...Germany’s lower and upper houses of parliament – the Bundestag and Bundesrat – have passed a law designed to strengthen protections for whistleblowers. The legislation
...Fraud lies at the heart of many white-collar crimes. But in order for conduct to amount to fraud, various elements of the offense need to
...Germany’s Federal Labor Court – the Bundesarbeitsgericht (BAG) – has stated that an employer is still entitled, subject to certain conditions, to issue an employee
...U.S. publishing house Best Lawyers has once again recognized commercial law firm MTR Legal Rechtsanwälte and the firm’s very own Marc Klaas in its latest
...In its ranking for this year’s best M&A lawyers, Handelsblatt has once again singled out Marc Klaas at MTR Legal Rechtsanwälte for recognition. The German
...Germany’s Federal Ministry of Justice presented a bill on April 25, 2023, that establishes new commercial courts with the aim of strengthening the country’s judicial
...The German tax authorities are taking aim at investors who have traded cryptocurrencies. Those who have not paid the tax due on the profits may
...A product labeled as caramel pudding must in fact contain caramel. Flavoring agents won’t cut it, says Munich’s regional court, the Landgericht (LG) München (case
...Reporting oneself to the tax authorities over inaccurate or incomplete tax returns continues to be a path for tax dodgers to return to a state
...Tax relief can be claimed in the event of a sole proprietorship being outsourced to a newly formed corporation. That was the verdict of Münster’s
...In a judgment from February 10, 2022, Germany’s highest civil court – the Bundesgerichtshof (BGH) – held that while the amount of taxes evaded can
...Frankfurt’s higher regional court recently ruled that an award or finding of an arbitration tribunal is invalid if it is not signed by all the
...In a judgment from February 22, 2023, Germany’s highest tax court – the Bundesfinanzhof (BFH) – ruled that German companies may not be able to
...A ruling by Germany’s highest civil court – the Bundesgerichtshof (BGH) – from March 22, 2023, illustrates the potential for unintended consequences from renouncing an
...Estate tax may not be due on foreign legacies. That was the verdict of Germany’s highest tax court – the Bundesfinanzhof (BFH) – in a
...In a judgment dated February 9, 2023, the Higher Regional Court (OLG) of Braunschweig held that the use of a third party’s trademark in keyword
...A share deal may be the best option for acquiring a business if the intention is to acquire the business as a whole as opposed
...APAS, the public body in Germany that provides regulatory oversight of auditors of annual accounts, has found that the auditors at EY who were tasked
...Change is coming to the world of patent law. June 1, 2023 will see the birth of the European patent with unitary effect – or
...A violation of the GDPR will only give rise to claims for compensation if damage has actually been suffered as a result. That was the
...Violations of the General Data Protection Regulation (GDPR) may lead to heavy fines. What’s more, those impacted by a violation can file claims for compensation.
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