Germany: Constitutional & Administrative Law

The German Federal Constitutional Court is set to rule on the constitutionality of Section 8c of the Corporate Tax Act, which mandates complete forfeiture of tax losses when more than 50% of a corporation's shares change hands. The Hamburg Fiscal Court has supplemented its 2017 referral order with new details about a specific case where losses would be forfeited solely due to share acquisition, raising fundamental questions about whether this provision violates Germany's constitutional principle of equality

Germany's Federal Government has introduced a draft bill that explicitly places fusion facilities—including laser fusion plants—under the Radiation Protection Act rather than the more stringent Atomic Energy Act.

The European Union has fundamentally restructured its anti-money laundering framework through a comprehensive legislative package that replaces fragmented national implementations with directly applicable regulations. This transformation introduces a new EU-wide supervisory authority, expands the scope of regulated entities, and establishes harmonized customer due diligence requirements across all member states.

On 25 January 2024, the state parliament of Brandenburg decided to introduce a mandatory special charge for open space photovoltaic systems to be applicable from 2025.

Everyone wants it. Everyone claims it. But in practice, are sustainability criteria actually met?

The debate on the extradition of Ukrainian and Russian conscientious objectors has recently entered the public discourse in Germany.

The German government has provided more information for UK nationals regarding Brexit.

On 26 November 2020 the German Parliament (Bundestag) passed the bill required for German ratification of the Unified Patent Court Agreement (UPCA) with 570 votes in favour...

Wir haben in der Vergangenheit bereits über die Auswirkungen des Brexit auf Marken und Designs berichtet (siehe die früheren Berichte unserer Kanzlei hier und hier).