Most recent articles by Deloitte Legal Germany

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