Germany: Corporate and Company Law

In its draft law of April 20, 2026, the Federal Government is presenting its proposal to transpose the Gas and Hydrogen Directive (Directive (EU) 2024/1788) into national law.

German tax residents must report worldwide income on their tax returns, including rental income from foreign properties and investment earnings from abroad.

Anna-Catharina von Girsewald and Dr. Carsten Bormann examine the profound changes in the EU's regulatory environment and their impact on foreign direct investment and M&A activities. The article explores how increasing geopolitical tensions and a shift toward a more continental European approach are reshaping the investment landscape, while European economies simultaneously face pressure to accelerate growth in key sectors like defense, technology, and infrastructure.

On 17 February 2026, the European Securities and Markets Authority (ESMA) imposed a total fine of EUR 1,374,000 on REGIS-TR S.A. for seven infringements under Regulation...

Die militärische Eskalation im Iran belastet internationale Lieferketten und wirft für...

The military escalation in Iran is putting pressure on international supply chains and raising key legal questions for companies, such as risk distribution in the event...

Mit dem RESourceEU Aktionsplan setzt die EU-Kommission einen zentralen industriepolitischen Impuls zur Sicherung kritischer Rohstoffe in Europa.

This bulletin provides a comprehensive overview of recent cartel enforcement and competition law developments across key jurisdictions.

BaFin announced that it has launched a new survey on cum/cum transactions, following surveys in 2017, 2020 and 2021.