Most recent articles by Deloitte Legal Germany

The time has come! The Data Act will be directly applicable from 12 September 2025.

With the provisions on cloud switching (Chapter VI – Articles 23-31 of the Data Act), the EU plans to promote competition and innovation and prevent so-called ‘lock-in effects’ by facilitating the switch between ‘data processing services’ and reducing costs.

As anticipated, the German government immediately following the summer recess published a Draft Bill to Implementing the Sixth Capital Requirements Directive (CRD VI) (Bankenrichtlinienumsetzungs- und Bürokratieentlastungsgesetz (BRUBEG). The draft takes the form of a framework act comprising 28 articles, the majority of which are aimed at implementing CRD VI.

Dr. Till Contzen honoured by F.A.Z. Institute

This study analyses the reported gender pay gaps of the first generation of sustainability reports (CSRD/ESRS). It includes 68 reports from the financial sector that reported at least in accordance with the ESRS and disclosed the unadjusted gender pay gap. The objective of our study is to provide insights into the current implementation practices and challenges around the GPG. In addition, the study examines potential drivers of the GPG.

Another set of provisions of the AI Act is coming into force. Furthermore, the newly published GPAI Code of Practice provides support for implementation.

The majority of assets for large businesses are intangible, driven by digital transformation and AI. These assets are often undermanaged, but there is an opportunity for businesses to use them to drive more value, requiring a shift in how intangible data is viewed and managed.

The majority of assets for large businesses are intangible, driven by digital transformation and AI. These assets are often undermanaged, but there is an opportunity for businesses to use them to drive more value, requiring a shift in how intangible data is viewed and managed.

Forfeiture clauses not effective for stock options after termination.

We would like to share some interesting insights into the German Legal market and recent developments as well as interesting events and publications with you. This edition of our "Monthly Dose of Germany" is presented by our Scandinavian Desk, headed by Dr. Volker Schulenburg.

With the 18th sanctions package, the EU member states have decided on further and, in some cases, comprehensive financial and economic sanctions (embargoes) against Russia and Belarus. The changes have already come into force.

The Digitalization Directive II contains far-reaching changes for European company law. It simplifies the international business activities of companies by reducing bureaucratic hurdles and promotes the further networking of registers and member states through the standardization of various processes. If implemented correctly, this will lead to lower transaction costs and faster processing of company law procedures in the EU internal market, while at the same time strengthening measures to prevent illegal activities such as money laundering, terrorist financing or the circumvention of sanctions.

Following an extended consultation phase and multiple revisions, the updated Interpretation and Application Guidance (“AuA”) of the German Federal Financial Supervisory Authority (BaFin) on the German Anti-Money Laundering Act (GwG) have been in effect since March 2025.

In Part I, we discuss who bears the economic costs of potential punitive tariffs in supply relationships and how these can be managed best. Our two-part analysis on the impact of current and potential future punitive tariffs, sanctions, and embargoes on European companies in relation to the performance of international supply contracts.

In Part II, we will discuss how sanctions and embargoes affect supply contracts and how these can be managed best. Our two-part analysis on the impact of current and potential future punitive tariffs, sanctions, and embargoes on European companies in relation to the performance of international supply contracts.

The European Commission’s latest AML package addresses urgent vulnerabilities in the area of combating money laundering and terrorist financing (AML/CFT). Its purpose is to strengthen EU-wide AML/CFT rules and harmonise requirements across member states, closing existing legal gaps.

The ECJ and the EU Commission assess no-poach agreements as cartel agreements. No-poach agreements are contractual agreements or understandings not to hire or attempt to hire away executives and employees of the other party or competitor. In the USA and other jurisdictions, such agreements have long been regarded as cartel agreements and prosecuted accordingly.

Federal Labour Court, judgement of June 3, 2025, reference number: 9 AZR 104/24. In accordance with Section 13 para. 1, sentence 3 German Vacation Act, (Bundesurlaubsgesetz, BUrlG), in an ongoing employment relationship the waiver of minimum vacation entitlement is not permitted.

Federal Court of Justice allows submission of closing balance sheet for mergers after expiry of the 8 - month deadline.

The fifth edition of our Monthly Dose Employment Law in 2025 on current case law explains the judgments of i.a. the German Federal Labor Court (Bundesarbeitsgericht, BAG) on the probative value of foreign certificates of incapacity for work

Access to and use of data according to the European Data Act The Data Act creates new and complex regulatory requirements. However, it also brings potential for the monetization and commercialization of data, which can be used to refine existing or create new business models.

Passing the 17th sanctions package, EU member states once impose further financial and economic sanctions against Russia. The sanctions take effect immediately. The country chapters contain the relevant information on the systems of law, the legal forms through which people carry out business, capital requirements, how entities are operated and managed, expansion possibilities, corporate governance, employment law and more.

The fourth edition of our Monthly Dose Employment Law in 2025 on current case law explains judgments of the German Federal Labor Court and of Regional Courts.

The decisions of the ECJ and the BAG provide legal certainty for the needs-based structuring of co-determination in the SE when used as a holding company

The future governing parties CDU/CSU and SPD had already presented the coalition agreement for their term of government on April 14, 2025. After the coalition agreement also received the placet of the SPD members called to vote on April 30, 2025, Friedrich Merz is now to be elected as the new German Chancellor on May 6, 2025.

Deloitte Legal compiled this guide for Legal 500, providing an overview of the laws and regulations on doing business in a variety of jurisdictions. The country chapters contain the relevant information on the systems of law, the legal forms through which people carry out business, capital requirements, how entities are operated and managed, expansion possibilities, corporate governance, employment law and more. The country chapters contain the relevant information on the systems of law, the legal forms through which people carry out business, capital requirements, how entities are operated and managed, expansion possibilities, corporate governance, employment law and more.

Flexibilization of company pension schemes to reduce employer risk The (partial) capitalization of pension benefits in company pension schemes (bAV commitments) remains a key focus in corporate practice—particularly when modifying existing bAV commitments. This is especially relevant in light of recent rulings by the German Federal Labor Court (Bundesarbeitsgericht, BAG) dated 17 January 2023 (3 AZR 501/21 and 3 AZR 220/22) and 20 June 2023 (3 AZR 231/22). In this Client Alert, we provide an update on the current legal framework for company pensions and available structuring options.

Legal framework, protective mechanisms and options for action to continue after the opening of insolvency proceedings