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Coronavirus - Webinar: Listen again - French, German and Dutch insights regarding Force Majeure and Commercial Contracts - Europe

In this session we answered some of the most common questions clients have asked us over recent weeks as well as digging into more detail around how your business should proceed with specific legal and technical challenges according to French, Germa...




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Coronavirus – COVID 19-Guideline for Employers – Germany

What should employers consider? The existing risk of infection and disease must be explained to the employees and they must be informed of precautionary measures and indicated conduct (disinfection, washing hands). The (always up-to-date) informati...




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Coronavirus - FAQ short-time work - Germany

What is short-time work? One is speaking about short-time work when working hours and correspondingly also remuneration are temporarily reduced due to a considerable loss of work. Short-time work is introduced in an establishment if full capacity u...




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Coronavirus - Information for communities of condominium owners and administrators of residential properties - Germany

SARS-CoV-2 ("Corona") The SARS-CoV-2 virus, also referred to as "Corona", has reached Germany with significant effects across all industries. This article aims at answering the specific issues which communities of condominium owners and administrato...




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Coronavirus - Compliance risks for companies under the Infection Protection Law - Germany

I. Introduction The Covid-19 pandemic poses new challenges to society as a whole and to each individual. The rapid spread of the virus is currently prompting political decision-makers to react just as quickly by developing and adopting new measures...





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Coronavirus – M&A transactions part 1 – Germany

  Coronavirus: effect on M&A sales process The implementation of sales processes is currently facing particular challenges: bidders are dropping out, financing can no longer be implemented, the business plans of the targets can no longer be...




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Coronavirus – M&A transactions part 2 – Germany

Coronavirus: withdrawal from the SPA - MAC clauses in the sales contract What is the rule in the USA is rather rare in Germany; so-called Material Adverse Change clauses (or MAC clauses), which grant the buyer a right to withdraw from the purchase...




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Regulation of crypto custody in Germany from January 2020

As part of the implementation of the Amending Directive of the Fourth EU Directive on Money Laundering (Directive (EU)2018/843), the German Federal Government has decided to include crypto assets in the list of financial instruments and to regulate ...




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Overview of new German and French crypto regimes

Part A: Regulation of crypto assets     Germany



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Eversheds Sutherland announces new senior management changes in Germany

Eversheds Sutherland has announced two changes to its senior management team in Germany. The global law firm has appointed Dr. Alexander Niethammer as new Managing Partner of its German office, while Hamburg-based Partner, Dr. Carola Rathke, takes u...




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German tax refund opportunity

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Coronavirus - Tax Developments - Germany

  German Finance Ministry Offers Protective Shield and Other Special Tax MeasuresMarch 13, 2020 The German Finance Ministry announced an unlimited protective shield for all companies in Germany. Pro...




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Coronavirus - Requirements for granting tax relief - Germany

Corona tax deferrals in the light of the applicable law Since the publication of the guideline from the German Federal Ministry of Finance ("Bundesfinanzministerium", BMF) published 19 March 2020 (cf. our ...




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Coronavirus - (Real Estate) investment funds in the Corona crisis: Liquidity risks through regulatory and tax provisions - Germany

No support in the Corona crisis... The measures already initiated by the German Federal Government and the EU Commission to support and secure liquidity in the Corona crisis are focused on the industries directly affected by Corona/ COVID 19. They ...




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Coronavirus - Tax relief measures for volunteers and donations – Germany

Tax relief for volunteers and donations in the Corona crisis The Corona crisis poses enormous challenges for the whole society. In order to mitigate the spread of the pandemic, a wave of helpfulness and solidarity has been raised to assist the fello...




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Coronavirus - DTA Luxembourg and DTA Netherlands – Cross-border commuters (“Grenzpendler”) working in their home offices - Germany

German-Luxembourg cross-border commuters Luxembourg and Germany have concluded a mutual agreement (Verständigungsvereinbarung) for Covid 19 related home office activities (für Corona bedingte Home Office Tätigkeiten) on 3 April 2020,...




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Coronavirus – Austria and German agreement on tax treatment of home office working - Germany

In line with the Federal Ministry of Finance's press release dated 3 April 2020, Germany and Austria have concluded a mutual agreement for Covid 19-related home office activities on 15 April 2020, which relates to the application of the Double Tax ...




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Coronavirus – Extension for filing of preliminary wage tax returns – Germany

Relief through extension of filing deadlines for employers in the Corona crisis In a letter dated 23 April 2020, the Federal Ministry of Finance has provided tax relief by extending the filing deadlines for preliminary wage tax returns (Lohnsteuer-A...




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Coronavirus - Flat-rate carryback for expected losses – Germany

Retroactive reduction of advance tax payments for 2019 ... Due to the coronavirus crisis, many taxpayers can expect their income to collapse considerably in 2020, leading to losses that can be offset against tax payments. Such losses can be off...




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Special feature: new rules on land charge enforcement in Germany

In 2008 the German Bundestag has passed the so-called "Risikobegrenzungsgesetz" (Risk Limitation Act) which aims to countervail risks involved with financial investments in general and certain investment practices in particular. The amendments aim e...




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Germany fears a hard Brexit, as UK moves away from political negotiations

German Foreign Minister Heiko Maas said in a newspaper interview on Saturday there was a growing risk of a hard Brexit in the midst of the coronavirus crisis as negotiations between Britain and the European Union so far on the future trade relationship had yielded hardly any progress.




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Germans Split Over Lifting of Lockdown

A growing number of people in Germany are resisting lockdown measures imposed to contain the coronavirus. The rift between those who support the measures and those who are critical of them is growing.




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The Summer of Liberation: Germans Reflect on the Allies’ Arrival in Europe in 1945

After the Allies defeated Germany and ended World War II in Europe in summer 1945, peace finally prevailed on the Continent. The Germans were beaten, desperate and ashamed, but also ready to get back to normal life following the trauma. By DER SPIEGEL Staff




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Coronavirus – Legal consequences of cancellations of events – Germany

1.1 Which Corona related administrative orders must be differentiated in Germany and what are their effects? The local health departments are, on a case-by-case basis, entitled to prohibit the happening of any kind of event that includes a significa...




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Coronavirus – Legal consequences of supply shortages – Germany

1.1 What impact might production downtime or circumstances with similar effect have on supply contracts? Reduced production or similar measurements and resulting supply shortages can cause severe problems to distributors or intermediaries, as they ...




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Germany: Federal Cartel Office bans food retail giant EDEKA from squeezing suppliers, Edeka goes to Court

The German Federal Cartel Office (“Bundeskartellamt”, BKartA) has issued a decision stating that attempts by Germany’s largest supermarket, EDEKA, to force suppliers to grant it so called “wedding rebates”, in the form ...




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Online Annual General Meetings and more flexibility for corporate reorganisations – how the German legislator reacts with new corporate law measures to the Corovid-19 crisis

1. Upcoming German Annual General Meetings season 2020 A lot of German corporates have traditionally lined up their annual general meetings (AGM) for May, June and July. In the wake of the co-rona virus crisis, the boards of a large number of compa...




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Coronavirus - Bridging the gap on purchase price - Germany

What sellers and buyers can do to agree on a purchase price Due to the economic turmoil that has been caused due to Covid-19 Sellers and Buyers are trying to find common grounds for the valuation of target companies ("Target"). Many Sellers are sti...




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The end of "Made in Germany"?

The new product safety and market surveillance package of the European Commission The German Product Safety Act not only contains regulations on the safety of consumer products, product monitoring as well as on product warnings and recalls. It also ...




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Germany: Bundeskartellamt blocks takeover by food retailer EDEKA of Kaiser’s Supermarkets, Parties apply for ministerial authorization

On 31 March 2015, the German Federal Cartel Office (“Bundeskartellamt”, BKartA) announced that it has blocked the proposed takeover of approximately 450 Kaiser’s Tengelmann supermarket branches by EDEKA, the leading German food ret...




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German competition authority issues guidance paper on resale price maintenance in the retail food sector

In July 2017, the German Federal Cartel Office (“FCO”) published a detailed guidance paper (the “Guidance Paper”) on resale price maintenance (“RPM”) in the retail food sector. The purpose of the paper is to expl...




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German data protection authorities agree on calculation model for GDPR fines

While fines recently imposed by the French and UK data protection supervisory authorities have been high, the supervisory authorities in Germany have so far imposed rather moderate penalties. This could now be changed by a new model for calculating ...




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Narrow or Wide? Court aligns Germany with other jurisdictions on MFN-Clauses in Bookings.com case

On 4 June 2019 the Higher Regional Court of Düsseldorf ruled in favour of Booking.com’s revised “narrow” Most Favourite Nation (“MFN”) clause (Case No. VI-Kart 2/16 (V)). The reactions were predictable. German hote...




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Coronavirus - German Federal Government plans legislative package to mitigate consequences of COVID-19 - Germany

Changes to the insolvency, civil and criminal procedural law The German Federal Government is currently planning various support measures for entrepreneurs, sole traders, other small, medium and large companies and credit institutions to mitigate t...




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Coronavirus - Economic Stabilisation Fund - Germany

State recapitalisation aid to companies in the Covid 19 crisis 1. Overview | within a very short time, the German legislator passed a law to establish an Economic Stabilization Fund (ESF) | the aim is to stabilize the companies in the real economy a...




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Coronavirus - Impacts on clinical trials - Germany

Implications of Covid-19 on the conduct of clinical trials The current Covid-19 pandemic’s impact on European healthcare systems, such as limited or no patient contact; restricted site access; shortage of investigational medicinal products; t...




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German Federal Grid Agency (BNetzA) extends realisation deadlines for renewable energy projects

The lockdown of public life in Germany and the disruption of global economy due to the Coronavirus also complicate and delay the development, construction and commissioning of renewable energy projects in Germany. This has dangerous consequences as ...




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Outbreaks in Germany, S. Korea show the risks in easing up

ROME (AP) — South Korea's capital closed down more than 2,100 bars and other...




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Germany’s Foreign Minister warns hard Brexit increasingly likely to happen as UK-EU talks stall

German Foreign Minister Heiko Maas has warned that the risk of a hard Brexit is increasingly likely for the United Kingdom as London has so far made almost no progress in talks with the European Union (EU) on the future trade relationship, criticizing Britain for disregarding the agreed political agreement. In an interview with Augsburger Allgemeine newspaper on Saturday, the German top diplomat expressed his concern amid floundering trade talks between London...




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A guide to the current and proposed foreign investment regimes in the UK, Germany, EU, US and China

In recent years there has been a marked change in attitude towards foreign investment screening. A range of jurisdictions globally have taken steps to strengthen their ability to review and actively intervene in transactions. Most recently, the EU p...




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German Industry Strategy 2030

On November 29, 2019 the German government published its “Industry Strategy 2030” paper. While the strategy paper expresses only the intentions of the Ministry of Economics, it has potential implications for Germany’s foreign direc...




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German soccer’s clearance to restart offers hope for rest of Europe

The country's top two leagues could resume play later this month after Chancellor Angela Merkel approved their inclusion in the loosening of lockdown measures.




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German league officially sets date for return to action

The Bundesliga season will resume on May 16 in empty stadiums




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German monitor: antisemitic incidents have increased since Halle shooting


In the Halle attack, two people were killed near the synagogue when the alleged gunman could not enter the building.




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US claims of China coronavirus lab leak an ‘attempt to distract’ from Trump’s own mistakes: Germany

Germany’s defence ministry and BND foreign spy agency have privately cast doubt on American claims that the coronavirus pandemic originated in a Chinese lab, media reported on Friday.An internal memo prepared for Defence Minister Annegret Kramp-Karrenbauer “classifies the American claims as a calculated attempt to distract” from Washington’s own failings, Der Spiegel reported.US President Donald Trump is attempting “to distract from his own mistakes and direct Americans’ anger at China”,…




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Amid slowing infections, Germany takes first steps to restart public life

New infections in Germany have slowed in recent weeks, but Merkel cautioned that the country has achieved only "a fragile intermediate success".




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Four IS suspects arrested over plot to attack US bases in Germany

Prosecutors said the men joined IS in January 2019 and were instructed to form a cell in Germany. They reportedly first planned to carry out an attack in Tajikistan but later shifted their target




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German region issues rule for eating ice cream during coronavirus

"An initial swift lick of a scoop while rapidly proceeding away from the ice cream parlour" is allowed to prevent ice cream from dripping, the edict says.




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Germany sees increased risk of hard Brexit if Britain refuses to extend deadline

German Foreign Minister Heiko Maas said in a newspaper interview on Saturday there was a growing risk of a hard Brexit in the midst of the coronavirus crisis as negotiations between Britain and the European Union so far on the future trade relationship had yielded hardly any progress. Britain left...

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