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GRP Rainer LLP

GRP Rainer LLP

Hohenzollernring 21-23
Cologne 50672
Germany

Phone+49 221 2722750
Fax +49 221 27227524

Website www.grprainer.com/en
E-mail  Contact Michael Rainer

Other Offices: London  Berlin  Bonn  Dusseldorf  Frankfurt Am Main  Hamburg  Munich  Stuttgart  

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Law Firm Overview

GRP Rainer LLP is an international law firm which provides legal and tax advice. Specializing in business law, commercial law and company law, GRP Rainer LLP has office locations in London, UK and throughout Germany. With over 30 years in business, GRP Rainer LLP is made up of experienced lawyers and industry specialists who can provide you with the legal assistance you require.

The lawyers and advisors of GRP Rainer LLP are experts in exporting goods to Germany, methods of distribution in Germany, franchising in Germany, starting a business in Germany, enforcing a judgment against a debtor in Germany, and business relations between Germany and Asia, Canada, the United States, and the United Kingdom.

GRP Rainer LLP also specializes in debt collection in Germany as well as contract laws around the world. If you require business law, commercial law or company law needs in Germany or London, contact GRP Rainer LLP for a multi-faceted team of lawyers and advisors ready to assist.


Languages: English, German, French, Spanish, Portuguese.

Areas of Law


Additional Areas of Law: Debt Collection; Distribution Law; Law of Succession; Business Succession.


Areas of Law Description

- Legal Advice

*Banking Law
We provide comprehensive banking law consultancy and legal representation services for loans, current accounts, consultancy liability or asset management.

*Capital Markets Law
Many investments do not yield what the investors were promised. Now, if you wish to know whether you are entitled to any compensation for the losses suffered, you should seek before the end of the limitation period the advice a competent lawyer in capital markets law. In case of incorrect advice, immorality or investment fraud, investors can often save their money through the legal system. At GRP Rainer you will find a trusted lawyer for that purpose. In each case, we shall examine your compensation claim options. In other words, we shall precisely indicate what your chances are and how to better leverage our lawyers to exercise your investor rights.

*Business Law
Business law is one of the key areas of expertise at GRP Rainer LLP. We possess a particularly rich storehouse of knowledge to draw upon, ranging from founding, selling or buying a company and its shares to drawing up the terms and conditions and formation of the company, to advice and litigation in general civil, IT and company law cases. We also handle your national and international debt collection duties, including domestic and cross-border execution.

*Business Succession
We advise on Business Succession in Germany.

*Capital Markets Law
Many investments do not yield what the investors were promised. Now, if you wish to know whether you are entitled to any compensation for the losses suffered, you should seek before the end of the limitation period the advice a competent lawyer in capital markets law. In case of incorrect advice, immorality or investment fraud, investors can often save their money through the legal system. At GRP Rainer you will find a trusted lawyer for that purpose. In each case, we shall examine your compensation claim options. In other words, we shall precisely indicate what your chances are and how to better leverage our lawyers to exercise your investor rights.

*Civil Law
If you have any legal questions about civil law, our experienced lawyers at GRP Rainer LLP will be happy to help to answer them. Civil law cases are often complex and difficult for the layperson to understand. In particular, because overlaps often arise with regard to contracts and records and, at first glance, it does not appear possible to arrange the contract and the circumstances in a timely fashion so as to deal with the legal consequences.

*Commercial Law
Our lawyers at GRP Rainer will be happy to offer you comprehensive advice on any legal questions you may have relating to commercial law. On the one hand, we will clearly explain your rights and obligations as a merchant; on the other hand, our lawyers will help you assert your legal and economic interests.

*Commercial Law of Tenancy and Lease
In commercial rentals, the rental contract design is of the utmost importance, as these are often long-term and require considerable investments for the conversion of rental properties. Therefore, it is highly advisable to examine a commercial rental contract with an experienced lawyer before its conclusion. The lawyers at GRP Rainer will be glad to do so while ensuring that your contract meets your business requirements.

*Company Law
We offer comprehensive advice on private company law and on capital company law. The lawyers and tax advisors at GRP Rainer have particular expertise in the following areas:
• Aktiengesellschaft AG / Stock Corporation
• Gesellschaft GbR / Partnership under Civil Law
• Company Formation
• GmbH / Limited Liability Company
• GmbH & Co. KG
• KG / Limited Partnership
• Limited / Ltd.
• Offene Handelsgesellschaft / General Partnership

*Competition Law
We advise on Competition Law in Germany.
• Advertising
• Copyright Law
• Intellectual Property Law
• Internet Law
• Trademark Law
• Unfair Competition
• Warning Competition Law

*Construction Law
In the area of public construction law our expert lawyers are ready to advise you on real estate development issues and the legal feasibility of individual construction projects. Our lawyers at GRP Rainer can assist you when dealing with the land registry office, advise you on whether you can object to a neighbor’s building plans or clarify whether you have a right to planning permission.

In the area of private construction law our lawyers at GRP Rainer are there to advise and assist you with drawing up labour contracts or with the planning and execution of construction projects. They can also help you to draw up architects‘ contracts, construction contracts with building firms and land purchase contracts.

*Contract Law
A large portion of our extrajudicial advisory service involves the drafting and revision of contracts. The crucial point here is the comprehensive and unambiguous representation of the subject of the contract. Based on this, we appropriate the contractual duties to be assumed by each party by means of regulations in accordance with the law.

*Copyright Law
We advise on Copyright Law in Germany.

*Corporate Criminal Law
We advise on Corporate Criminal Law in Germany.

*Corporate Law
We offer our support on issues concerning company law, in particular with the law governing stockholding companies, the law governing limited liability companies (GmbH), law governing partnerships, law of foundations and the law of associations.

*Debt Collection
If you have engaged in business abroad with a German customer or corporate entity and you need to recover an outstanding debt, the law firm of GRP Rainer LLP can assist you. Our English-speaking lawyers have experience representing clients in countries and regions all over the world including Asia, the United States, Canada, and the UK.

*Distribution Law
Distribution law contains many regulations that serve the sales distribution of goods and services. Sales distribution occurs mainly between entrepreneurs and sales representatives and distributors, but also between the franchisor and the franchisee. Moreover, international distribution has an ever increasing relevance. The lawyers of GRP Rainer advise on national and international distribution rights.

*Employment Law
Whether related to contract conclusion, warning, or termination, our clients can rely on our experience and competence to address their labour issues. We represent your interests in individual and collective labour law, both out-of-court and in court. These include, by way of example, the following problem areas:
• Collective Labour Law
• Employee Invention Law
• Employment Termination
• Executive Employment Law
• Temporary Employment

*Family Law
Whether marriage contract, divorce, alimony or custody, in family law all depends on the lawyer who will represent your interests with empathy, tact, and negotiating skills. Rest assured that your legal inquiry is in the best hands with a GRP Rainer´s lawyer because you are leveraging a group of lawyers who keep a cool head in emotionally charged situations.

*Franchise Law
We will support you in all matters related to franchising, both nationally and internationally. In particular, we will supervise the start of franchise relationships, problems within a franchise contract, and - if necessary - its termination. We can also help you with claims for compensation arising from your franchise relationship. If you have any questions it is advisable to consult a lawyer as soon as possible.

*Insolvency Law
In dealing with instances of companies, freelancers or private individuals experiencing cash flow problems, we will advise you completely and comprehensively on insolvency proceedings. In the area of insolvency law, we represent both debtors and creditors – on the opening of proceedings and in the event of insolvency proceedings which have already been commenced.

*Insurance Law
We advise on Insurance Law in Germany.

*Intellectual Property Law
Due to the increase in product piracy and copyright infringement, the protection of intellectual property is more important than ever. We therefore offer extensive advice on all aspects of intellectual property law, particularly on copyright law, brand law, patent law and law of competition.

*International Law
Doing business in the global marketplace often requires the assistance of a skilled lawyer who is familiar with transnational commercial business arrangements. These days, companies conduct trade relations all across the globe with much greater frequency. In these cases, differing country-specific systems of private law, which would be taken into account in judicial decisions often collide. Our German attorneys are skilled in trade law interpretation, contract negotiation, financing transactions and international litigation. We offer comprehensive advice on complex issues arising from the closure of international contracts, as well as those in existing contractual relationships.

*IT Law
In today’s world, practically every aspect of daily life is affected by IT or the Internet, and this applies equally to private and professional life. Qualified legal advice in this sector is rapidly increasing in importance, as IT and Cyber Law are not separate legal fields yet are subject to several different regulatory systems. They consist of individual subsections of national and international law which influence each other, such as copyright law, trademark law, and data protection and competition law, to name a few. This increased fragmentation has resulted in a greater need for legal advice.

*Law of Succession
Inheritance transcends the purely legal matters. Further to legal issues on inheritance law, there are the natural emotions and family feelings inherent to the situation. Our lawyers deal with such exceptional situations in a confident and sensitive manner, always in the interest of our clients. The clients of GRP Rainer Lawyers and Tax advisors in Cologne, Berlin, Bonn, and Düsseldorf receive professional advice from an experienced lawyer on all aspects of inheritance.

*Litigation
GRP Rainer LLP represents a variety of national and international clients before German civil courts. This involves defense against unjust claims in addition to assertion of justified claims. We will also assert your rights in foreclosure proceedings and are able to assure your rights, should they be endangered, through preliminary injunctions or warrants. We also represent your interests in appellate proceedings. We can also represent you before every German district court as well as before regional courts and higher regional courts (Amtsgerichte, Landgerichte and Oberlandesgerichte).

*M&A
A broad set of legal issues arises in mergers, takeovers, and company acquisitions. In the event of takeover, we may consider various approaches depending on the ownership structure and legal form of the participating companies.

*Media Law
We advise on Media Law in Germany.

*Real Estate and Property Law
We offer detailed advice on all aspects of property law and real estate law such as law governing the use of an estate agent and the German residential property act (Wohnungseigentumsrecht). Paramount are issues concerning the acquisition of real estate - e.g. by purchase, transfer inter vivos, transfer by way of inheritance or gift, possible liabilities through land charges, mortgages, subservience or a recurrent charge on real estate, and also the use and selling of land. Additionally, we will advise you on development plans and building work on property, as well as on the effect of third parties on the property. We also offer our support when dealing with land registry offices.

*Tax Law
Tax Law includes multiple sections. GRP Rainer advises you on Accounting Law, Income Taxation and Income Tax Law, Sales Tax and Corporate Tax Law, as well as in Real estate Taxation.
• Accessions Tax
• Criminal Tax Law
• Inheritance Tax
• International Tax Law
• Tax Dispute
• Voluntary Disclosure

*Trade and Industry Law
If you would like to register a company, have been denied a company or already run a company, and you have legal questions concerning this, do not hesitate to get advice from an experienced lawyer at GRP Rainer.

*Trademark Law
A trademark can be a considerable asset depending on its popularity and strength of identification. Trademarks can be recognized on a national, European and international level. Therefore, it is especially important to determine the estimated territorial sphere of activity as a future trademark owner when registering a trademark. As a rule, you must first ensure that the geographic area covered by a trademark applies to the territory of the country in which it will be registered in the Trademark Register.

*Transportation Law
We advise on Transportation Law in Germany.
• Freight Forwarding Law
• Logistics Law

- Tax Advice

Our main area of competence in this realm is advice on fiscal structure, however we are also at your side if you would like to draw up a tax certificate, or if you need consultancy on inheritance tax or capital transfer tax.

We complete tax returns for companies, freelancers and private individuals and evaluate their tax assessments. In case of contention, litigation or appellate proceedings, we will assert your rights in court.

In addition, we will also assist you in preparation for tax audits. We are at your service for advice and support if you are making a voluntary declaration, and we will represent you in cases of investigation for tax offenses.



Partners

Michael Rainer Mr. Michael Rainer
Managing Lawyer
Banking and Finance, Banking Law, Business and Industry, Business Formation, Business Law



Lawyers

Friederike Eggerath Mrs. Friederike Eggerath
Attorney
Banking and Finance, Business Law, Civil Rights, Commercial Law, Contracts

Iris Geis Dr. Iris Geis
Attorney
Banking and Finance, Business Law, Civil Rights, Commercial Law, Contracts

Marc Klaas Mr. Marc Klaas
Attorney
Banking and Finance, Business Law, Civil Rights, Commercial Law, Contracts

Michael Wiechmann Mr. Michael Wiechmann
Attorney
Banking and Finance, Business Law, Civil Rights, Commercial Law, Contracts


More Information on GRP Rainer LLP

Tax Lawyers in Cologne, Germany
Cologne, Germany Commercial Law Firm
Business Lawyers in Cologne, Germany
Cologne, Germany Debt Collection Lawyer
Contract Law Firm in Cologne, Germany
Cologne, Germany Corporate Lawyers
Cologne, Germany International Law Firm
GRP Rainer LLP Blog
GRP Rainer LLP News and Publications

Articles Published by GRP Rainer LLP

 Due Diligence Review Essential for Larger Transactions

In the case of larger transactions, including in particular the acquisition of companies, shares in companies or investment property such as real estate, a careful risk assessment is indispensable. This kind of due diligence review provides all the relevant information for the planned purchase.

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 Directors’ Liability: In The Event Of A Breach Of Duty, Directors Are Also Liable With Their Private Assets

Company directors of a corporation bear a huge responsibility as well as a high risk. If they breach their duties, they may also be liable with their private assets.

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 Responsibility of Sales Organizations for the Criminal Behavior of an Agent

In a judgement dated 15.03.2012 (Case No.: III ZR 148/11) the Federal Supreme Court of Germany (BGH) ruled that sales organizations can be held responsible for the criminal behavior of an agent.

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 The Change Of Company Object Of A GmbH (limited liability company) Can Be Considered A Re-establishment

On 03.06.2012, the Federal Supreme Court (BGH) held that the resumption of business operations associated with a new company object should be classified as an economic re-establishment. This must be disclosed to the court of registration; otherwise liability was likely to arise.

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 Decision of the Federal Supreme Court Concerning Advertising and Combined Offers

When merchandise is offered at an extremely low price and only in connection with the purchase of a main product this is called combined offers. This method of sales is increasingly used by many companies as a new marketing strategy.

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 Limitation Of Employment Contracts And Termination

Since coming into effect in the year 2000, the Labour Court Acceleration Act changed procedural rules of the Labour Court Act, but also set down an important new provision in substantive labour law. Its goal is to simplify and speed up labour court proceedings.

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 Sales Organizations Can Be Held Responsible for the Criminal Behaviour of an Agent

In a judgment dated 15.03.2012 (Case No.: III ZR 148/11) the Federal Supreme Court of Germany (BGH) ruled that sales organizations that provide capital investments are in certain cases liable for the criminal conduct of their sales representatives.

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 Regulations Of Commission In The Standard Business Terms (AGB) For Trade Representative Contracts

Trade agents contractual commission regulations can be ineffective if they are contradictory according to § 307 para. 1 sentence 2 BGB (Federal code of law).

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 Prospectus Liability

Prospectuses on investment opportunities are designed to provide investors with essential information for their investment decisions. Therefore, the prospectus must fully and accurately inform potential investors or purchasers about all circumstances of the offered investment model that are relevant or may be essential to his or her decision. In the case of negligence, improper or fraudulent misrepresentation in a prospectus, liability for the prospectus might arise.

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 New Judgment Regarding The Liability In A GmbH

In this present case the Federal Court of Justice of Germany was concerned with the question of the shareholders’ liability in a GmbH in case of an economic re-establishment.

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 Two-person Ltd Liability Company: Requirements for the Dismissal of One of the Two Managing Partners

An important reason for dismissal and immediate termination of the service contract of managing directors of limited liability companies who are shareholders is given when the relationship between the two directors is profoundly disrupted and a normal cooperation is no longer possible. Prerequisite is that the managing director to be dismissed has significantly contributed to the discord. The fault or even preponderant fault of said director is not required.

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 Higher Regional Court of Hamm on a Misleading Dental Advertisement Online – Competition Law

The use of the slogan “the only complete programme throughout Germany” in an advertisement for a dental care programme is misleading in the opinion of the Higher Regional Court of Hamm.

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 Validity of Notices of Fixed-Term Employment Contracts and Termination

Ever since year 2000, the Labour Court Acceleration Act is in force, a law to simplify and speed up labour court proceedings. It not only changes procedural rules of the Labour Court Act, but also sets down an important new provision in substantive labour law.

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 No Time Relevance For Community Trademark Prioritization

When the priority of a community trademark over a national trade mark is in question, then the day of registration is relevant and not the specific time. The exact time of the brand registration shouldn’t be considered.

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 Commission Regulations In The AGB For Trade Representative Contracts

Trade agents contractual commission regulations can be ineffective according to § 307 para. 1 sentence 2 BGB (Federal code of law) if they are contradictory.

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 Unpaid Income Tax Establishes Liability Of The Managing Director Of A GmbH – Company Law

In terms of the overall responsibility, a managing director is also liable for the income tax of employed workers that is not paid to the tax office.

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 Notices Of Termination and Fixed-Term Employment Contracts Only in Writing

Since 01/05/2000, the Labour Court Acceleration Act is in force, a law to simplify and speed up labour court proceedings.

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 Combined Offers in Advertising - Germany

Combined offers are when merchandise, often of high quality, is offered at an extremely low price and only in connection with the purchase of a main product. This sales method is increasingly used by some companies as a marketing strategy.

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 Regulations Of Commission For Trade Representative Contracts

The contractual commission regulations of trade agents can be invalid if they are contradictory.

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 Judgment of the Language in Employment Contracts - Germany

Employers are not obligated to translate employment contracts into the employee’s respective mother tongue.

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 Collecting Debts In Germany

Trust is good, control is better. This is especially true when making the first delivery to a new customer. A lawyer can support your company by assessing customer creditworthiness. Experienced lawyers will also discuss strategies to protect you against the risk of default.

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 In Principle No Right To Restitution Of A Legacy Gifted During Lifetime – Law Of Succession

A legatee is only entitled to restitution of a legacy gifted during the lifetime of the testator under special circumstances.

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 Incorrect Turnover Projections Can Justify Damages Claims – Franchise Law

If a franchisee is not informed that turnover projections are based merely upon estimations then it is entitled to damages claims with respect to the turnover figures that have not been achieved.

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 Higher Regional Court of Hamm: Vouchers As Unfair Competition – Competition Law

Automotive garages cannot promote the repair of damage which is covered by comprehensive collision insurance by issuing vouchers for follow-up jobs.

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 ECJ Judgment Makes Revoking Life Insurance Policies Easier Under Certain Circumstances – Insurance Law

Consumers could get the opportunity to revoke their life insurance policies even some time after signing the contract by virtue of a judgment of the European Court of Justice.

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 Immediate Tax Deducts For Accrued Property Transfer Taxes – Tax Law

Whether real estate is being acquired entirely new in the context of property acquisition or if it was already in the partnership’s possession is an important fact.

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 Remuneration For Overtime Only Where Employer Is Aware – Labour law

It is only if the employer is aware of extra work that there may potentially be a claim on the part of the employee for payment of overtime.

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 Infinus Group: Renewed Crackdown And Threat Of Insolvency

According to concordant media reports, there has been a renewed crackdown at a business belonging to the Infinus Group. It was reported that on March 5 Infinus AG Financial Services Institute (FSI) was searched.

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 Imitation Protection Of Internet Sites By Copyright Law

The operator of an Internet address has, as a rule, a special interest in the protection of his advertising appearance on the Internet against imitation. However, such a protection, from the copyright law, is guaranteed only up to a certain creation/design point.

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 Advisor Has To Demonstrate Any Disclosure Of Errors In Leaflets – Capital Market Law

Advisors must elucidate mistakes or information gaps in leaflets; otherwise, there has been a consultation error. The burden of proof for the disclosure lies with the advisor.

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 Termination By Regular Notice Due To Tax Evasion Of Employee Effective – Labour Law

Termination by regular notice of an employment relationship is effective if the employee makes use of an illegal accounting method to increase his earnings.

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 Incomplete Disclosure Regarding Refunds With Respect to Ship Funds MT “Margara” – Capital Market Law

The Regional Court of Hamburg awarded damages to an investor of the ship funds MT “Margara” because the latter was not informed about refunds.

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 Termination Of A Compliance Manager in Regards to Monitoring Measures

Circumstances may lead to the termination of a compliance manager when it comes to monitoring measures taken with regard to an employee.

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 The Equalisation Of Accrued Gains In Divorce

The statutory matrimonial property regime for spouses is the property regime of the community of accrued gains.

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 Due Diligence Analysis Is Important To Reduce Potential Risks When Buying A Company – Corporate Law

A Due Diligence analysis when buying a company means to investigate the company in an economic, legal and technical sense prior to signing the purchasing agreement.

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 Liability of Managing Director Due to Erroneous Information in Share Deal – M&A

If false information is provided or erroneous guaranties given in the context of a share deal, liability on the part of the managing director(s) is possible.

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 Manufacturers Should Be Considerate Of The Distributor’s Interests – Distribution Law

A manufacturer should reasonably accommodate the needs of the distributor worthy of protection and not contravene its interests without justifiable cause.

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 Fictitious Licence Fee In Case Of Unauthorized Publication Of Photos – Copyright Law

If photos are published without authorization, this is a violation of the right of owning one’s own image. The persons depicted are entitled to receive payment of a licence fee.

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 Heirs Don’t Need A Certificate Of Inheritance To Correct The Land Register – Law Of Succession

Where there is a public testamentary deed, the land registry office can correct the land register even in the absence of a certificate of inheritance.

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 Suspicion Of Personal Enrichment Can Justify An Extraordinary Dismissal – Employment Law

The Hamburg Labour Court recently ruled that the strong suspicion of credit memos belonging to a business being used for private purposes can justify an extraordinary dismissal.

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 Non-Commercial Partnership: Proof of Representation by Means of a Company Stamp – Germany

The authority of a partner of a non-commercial partnership (Gesellschaft bürgerlichen Rechts (GbR)) to carry out legal transactions can be demonstrated by means of a company stamp.

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 Immediate Tax Deducts for Accrued Property Transfer Taxes – Germany

Whether real estate is being acquired entirely new in the context of property acquisition or if it was already in the partnership’s possession is an important fact.

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 Logistics Contract in Commercial and Transport Law – Germany

The logistics contract is a so-called mixed-type agreement found in commercial and transport law.

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 An Informative Website Does Not Constitute Anti-Competitive Sales Promotion – Competition Law

Operating a purely informative website is not to be regarded as a business transaction, not even when it contains a link that points to the page of an online shop.

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 Clandestine Employment And Entitlement To Contractual Fees – Employment Law

The Superior Court (OLG) of Schleswig, in a decision of August 13, 2013 (File number: 1 U 24/13) ruled that an “under the table” worker is not entitled to claim contractual fees from his presumed contract partner or under a “special arrangement”.

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 Internet Providers Can Be Required To Block Websites That Infringe Copyright – Copyright Law

In his final submissions of November 26, 2013, the Advocate General at the Court of Justice of the European Union (CJEU) explained that Internet providers may under certain circumstances be required by law to block websites that infringe copyright (File number: C-314/12).

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 No Dismissal Allowed Due To The Loss Of A Doctoral Title – Germany

If it is discovered in the course of an employment relationship that an employee is unjustly using a doctoral title, this alone does not justify dismissal.

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 Notice Periods for Sales Representatives May Be Inappropriate – Germany

Under certain circumstances, standard provisions regarding agreed-upon notice periods for sales representatives may be inappropriate.

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 An Arrow Diagram Is Not Considered to Be a Handwritten Will – Germany

An arrow diagram does not constitute the formation of a legally effective, handwritten will.

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 Subsequent Performance in the Commercial Law: No Additional Reimbursement – Germany

A company buying defective goods from another company may demand replacement of the defective goods, but not reimbursement for additional costs.

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 Establishment of a Limited Liability Company (GmbH) – Germany

A GmbH can be established not only for commercial purposes, but also for non-commercial or non-material purposes.

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 Advertising with External Brand Names – Germany

If an external brand name is used as a component for one’s own advertising, the trade-mark proprietor can potentially file for injunctive relief.

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 Burden of Proof of Management Board in the Case of Damages Claims – Germany

The management board of a stock corporation has ample room for manoeuvre with respect to its duty of care. This reduces the liability risk a little.

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 The Claim That Additional Pay Is Voluntary May Be Ineffective if There Is a Contractual Arrangement - Germany

If an employee is granted a Christmas bonus and the employer does so with the reservation that it is a voluntary benefit, this reservation may not hold under certain circumstances.

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 A Dentist’s Advertising Measures Can Be Considered Unfair Competition – Germany

If a dentist offers his services via a coupon portal, this conduct can be viewed as promotional advertising and thus as unfair competition.

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 Commercial Use of a Single Family Home Contrary to Lease – Germany

Under certain circumstances, the commercial use of a single family home can be contrary to the lease.

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 Interpreting the Appointment of an Heir in the Joint Will of Spouses – Germany

A will made by spouses who appointed “our children” as heirs is held to include the appointment of a child from the first marriage of one of the testators as a final heir.

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 Founding Partner Liable to Pay Compensation Even Though a Broker Was Used – Germany

According to the Federal Supreme Court (BGH), founding limited partners are liable for incomplete or wrong information given by the brokers they use.

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 Global Law Experts – GRP Rainer Lawyers and Tax Advisors Outstanding in Tax Law

The law firm GRP Rainer LLP has been included in Global Law Expert’s list of the world’s leading lawyers.

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 Separate Cost Equalization Agreements May Be Null and Void – Germany

The Superior Court (OLG) of Karlsruhe has ruled that in spite of separate cost equalization agreements, life insurance carriers are not entitled upon cancellation to receive payment for any not yet amortized set-up and handling fees.

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 Addition of a Place Name to a Firm Name Must Not Be Misleading – Germany

Adding a place name to the trade name of a limited company (GmbH & Co. KG) must not be misleading.

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 Same Protection for Works of Applied Art as for Works of Fine Art – Germany

Requirements for achieving copyright protection for works of applied art must not be more specific or even higher than requirements for works of fine art.

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 The E-Mail Address Is a Mandatory Element of an Internet “Site Notice” (Impressum) – Germany

The Telemedia Act (TMG) requires that an e-mail address is provided as part of the “site notice” (Impressum) of an Internet website. An online contact form alone is not sufficient.

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 Dismissal Of A Long-Time Employee Due To Illness – Labour Law Germany

The dismissal for reasons of a long-time employee because of long periods of absence due to illness may be subject to strict requirements.

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 Unauthorized Publication of Photos Justifies Claim for a Notional License Fee – Germany

If photos are published without authorization, this is a violation of the right of owning one’s own image. The persons depicted are entitled to receive payment of a license fee.

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 Agreement To A Divorce May Mean That A Spouse Loses The Right To Inherit – Law Of Succession

A spouse has no right of inheritance if the other partner dies while divorce proceedings are underway and he/she has already agreed to a divorce.

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 Letter of Intent in Corporate Acquisition – Germany

Any parties to an agreement to acquire a business normally express in advance their intentions and conceptions with respect to the corporate acquisition in question in the letter of intent.

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 Insurance Coverage Forfeited in Case of Wilful Deceit about the Circumstances of an Accident – Germany

If the cause of an accident is wrongfully described, insurance coverage is forfeited, even if it would have been in effect if it had been described correctly.

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 Lessor’s Obligation to Pay Damages Concerning the Requirement to Give Notice of Defects – Germany

A lessor potentially renders itself liable to pay damages to a lessee if it does not point out to the latter the requirement to give notice of defects vis-à-vis the supplier where there are assigned warranty claims for defects.

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 M&A: Due Diligence Analysis When Buying a Company – Germany

A Due Diligence analysis when buying a company means to investigate the company in an economic, legal and technical sense prior to signing the purchasing agreement.

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 No Time Limit In Trademark Delimitation Agreements – Trademark Law

Unless a trademark delimitation agreement concluded between two competing companies for the marketing of a product states otherwise, no time limit applies.

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 Expert Opinion Comparing Handwriting In Cases Of Doubt As To Whether A Will Is Authentic And Holographic

Doubt as to whether a personally signed will is authentic and holographic can be removed with the help of an opinion comparing handwriting.

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 Unknown Claims Are Not Necessarily Excluded upon Confirmation of an Insolvency Plan – Germany

Even amounts that cannot be registered when an insolvency plan is finally confirmed can still be claimed.

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 Notice Periods for Sales Representatives May Be Inappropriate – Germany

Under certain circumstances, standard provisions regarding agreed-upon notice periods for sales representatives may be inappropriate.

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 Disposal of a Totality of Assets, and Creditor’s Rights – Germany

The Superior Court (OLG) of Oldenburg in its judgment of October 11, 2012 (File number: 1 U 71/11) ruled that the trustee in bankruptcy must also take into account the possibility of a more favorable disposal for the totality of assets.

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 Fiduciary Duties between Manufacturers And Distributors – Germany

A manufacturer should reasonably accommodate the needs of the distributor worthy of protection and not contravene its interests without justifiable cause.

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 When Is The Obligation To Compensate Under A Partnership Agreement Contrary To common Practice?

To decide whether provisions under a partnership agreement are contrary to common practice, it is necessary to take all the circumstances into account that were relevant when the agreement was signed.

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 Establishment of a Limited Liability Company (GmbH) – Germany

A GmbH can be established not only for commercial purposes, but also for non-commercial or non-material purposes.

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 A Spouse’s Dementia Does Not Stand in the Way of an Effective Divorce – Germany

A divorce can be obtained even when one of the spouses suffers from dementia if the affected spouse had already expressed a natural will to divorce.

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 Compensation for a Decrease in Equity Can Only Be in the Form of Damages Paid to the Company – Germany

Compensation for decrease in a shareholder’s equity in a company can only be claimed in the form of damages paid to the company and not to the shareholder personally.

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 Unilaterally Incriminating Provisions in Divorce Settlements – Germany

Under certain circumstances, unilaterally incriminating provisions in divorce settlements could be ineffective.

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 Telecommunication Companies Must Report Data Mishaps Immediately – Germany

Once again, the EU is dealing with data protection. Under new EU regulations, companies must now report data mishaps within 24 hours.

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 Anti-Competitive Violation When Disparaging a Competitor – Germany

If someone makes disparaging remarks about a competitor to its employees, this can give rise to an anti-competitive violation.

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 Impermissibility Of Unfounded Time-limitation Even When Longer than Three Years Since Restriction

The unfounded restriction of an employment relationship is impermissible even when it is longer than three years since the time-limitation.

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 Occupational Duty of Care Not Decisive When Judging Misleading Business Practice – Germany

In asking whether a business practice is misleading, one does not have to address compliance with the occupational duty of care; rather, it is merely the untruthfulness of the practice that is decisive.

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 Voting Rights of General Partners of an Asset Management Company – Germany

Multiple voting rights laid out in the articles of association for the adoption of resolutions concerning changes thereto cannot be granted to the general partner of an asset management company.

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 Advertising With Third-Party Brand Names Not Allowed – Trademark Law

A trademark owner can enforce injunctive relief if a business uses a third-party trademark as part of its own advertising.

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 Promotional Advertising Of Dental Services Is Anti-Competitive – Competition Law

In the view of the Regional Court of Cologne, offering dental services and their prices via an online coupon portal constitutes anti-competitive conduct.

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 Exclusion of the Lessor’s Contractual Liability under a Leasing Contract – Germany

If the lessor’s contractual liability is excluded by transferring the legal warranty claims to the supplier, the lessor has certain special obligations.

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 Liability for Intentional Wrongdoing Cannot Be Excluded by an Acceleration Clause – Germany

Legal provisions cannot be circumvented by acceleration clauses in employment contracts.

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 Tax Deductibility of Valuation Reports in Divorce Proceedings – Germany

When assessing the value of a property because of the duty to disclose information and pay gains in divorce proceedings, the costs incurred are not tax deductible.

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 An Appropriately Used Family Home Is Not Taken into Account for Parental Maintenance – Germany

In the view of the Federal Supreme Court [BGH], the value of real estate appropriately used is not to be taken into account when calculating the assets of persons responsible for the upkeep of their parents.

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 The General Partnership In Corporate Law – Germany

The General Partnership [Offene Handelsgesellschaft - OHG) is a personal type of firm that operates a business under a company name.

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 No Deduction Of Vacation Pay Entitlement In Case Of Dismissal With Proper Notice – Employment-Law

Employers must not deduct any vacation pay entitlement when releasing employees from their obligation to work.

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 Use Of A Computer Inventory Control System Based On A Franchise Agreement – Franchise Law

The right to use a computer inventory control system depends in particular on the provisions of the franchise agreement and any amendments thereto.

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 Notice Periods for Sales Representatives May Be Inappropriate – Germany

Under certain circumstances, standard provisions regarding agreed-upon notice periods for sales representatives may be inappropriate.

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 Calculating the Redemption Value of Life Insurance Contracts According to The BGH – Germany

Following termination, the gaps arising from the invalidity of provisions are to be closed by means of supplementary interpretation of the life insurance contracts.

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 Correction of the Land Register Possible without Certificate of Inheritance – Germany

Where there is a public testamentary deed, the land registry office can correct the land register even in the absence of a certificate of inheritance.

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 Demarcation Agreements between Businesses for an Indefinite Period Valid – Germany

If two competing businesses reach a demarcation agreement on the marketing of their products, this is in principle valid for an indefinite period of time.

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 Substitute Heir in Will Not Reversionary Heir – Germany

An arrangement in a will, according to which a substitute heir is designated in the event that an heir dies childless, cannot be interpreted as provisional succession and reversionary inheritance.

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 Imitation Of A Grooves Design Of Cases Potentially Unfair – Intellectual-Property-Law

Under certain circumstances, the grooves design of a case can be competitively unique and therefore constitute a performance outcome worthy of protection.

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 Bond Subscribers Facing Substantial Losses – Germany

Windreich GmbH is said to be bankrupt. An application for self-administered insolvency has been filed at the Municipal Court of Esslingen. The bond subscribers were informed in a letter.

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 Impact of foreign and Domestic Inheritance Tax on Capital Assets – Germany

Under certain circumstances, inheritance tax charged in another country cannot be deducted or considered as a liability against the capital assets of a German testator.

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 Employment Relationship after Years of Contract Work – Germany

An employment relationship can be established regardless of whether a service contract was signed, even after contract work under instructions.

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 According to the BFH, Foreign Inheritance Tax May Not Creditable – Germany

If inheritance tax paid in a foreign country is not meant to be deductible in Germany, it is disregarded when the German inheritance tax is calculated.

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 Fiduciary Duty Exist between Entrepreneurs and Sales Representatives – Germany

Under certain circumstances, the principles of loyalty between an entrepreneur and an official distributor can also be applied to the relationship between an entrepreneur and a sales representative.

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 A Substitute Official Working on Call May Be Entitled to Compensatory Time Off – Germany

If an official working on call is entitled to compensatory time off, this also applies to his/her appointed substitute.

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 Evaluation of Majority Voting Rights in a Public Limited Partnership – Germany

If the partner of a Public Limited Partnership is granted a majority voting right for a resolution to amend the partnership agreement of the Public Limited Partnership, this may be inadmissible.

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 Federal Fiscal Court: Foreign Inheritance Tax May Not Be Deductible – Germany

If inheritance tax paid in a foreign country is not meant to be deductible in Germany, it is disregarded when the German inheritance tax is calculated.

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 Evaluation of Buildings as Works of Architectural Art – Germany

Copyright protection does not come automatically with an appealing architectural design that meets the eye.

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 Loyalty between Entrepreneur and Sales Representative – Germany

Under certain circumstances, the principles of loyalty between an entrepreneur and an official distributor can also be applied to the relationship between an entrepreneur and a sales representative.

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 Flight Crews Can Deduct Driving Expenses in Full – Germany

The driving expenses of flight crews between their home and their assigned airport can be deducted in full.

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 The Evaluation of Multiple Voting Rights in a Public Partnership – Germany

If the articles of association of a public limited partnership grant the general partner multiple voting rights in the context of passing resolutions to change the articles of association, this is not necessarily permissible.

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 Shipping Investment Funds: Tax Advantages Can Go Up In Smoke – Germany

Due to disparities that must be calculated, investors in shipping funds may have to wait a long time before benefiting from expected tax savings.

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 Film Rights as a Special Form of Copyright – Germany

The question whether someone is the copyright holder of a film is answered by the Copyright Act and within that framework by the general principle of creativity.

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 Sole Heir May Need Certificate of Inheritance in Spite of a Power of Attorney – Germany

It may be necessary to obtain a certificate of inheritance even though a sole heir has a power of attorney with postmortal effect.

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 Marketing with Misleading Regional Information Is Prohibited – Germany

The marketing of dairy products whose name contains misleading information about places and regions of origin is not allowed, since it conjures up wrong connotations among consumers.

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 Collection Assignments and Authorization to Collect – Germany

A collection assignment authorizes the assignee to claim the assigned accounts receivable as his own and therefore in his own name.

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 A Testator’s Dementia Can Make The Will Invalid – Law of Succession

If the testator is suffering from dementia at the time of drawing up the will, this can lead to the invalidity of the will.

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 Employment Relationship with Transferred Employee Despite Transfer Agreement – Employment Law - Germany

An employment relationship with the host business can be assumed under certain circumstances despite any transfer agreement.

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 Private Video Recordings Potentially Evidence in Civil Proceedings - Germany

Private video recordings can potentially serve as evidence in civil proceedings, according to the Local Court of Munich (AG) in its judgment of June 6, 2013 (Az.: 343 C 4445/13).

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 Establishment of an Employment Relationship after Longstanding Deployment of External Employees - Germany

Irrespective of any contract to produce a work, an employment relationship can emerge even in the case of external employees deployed and bound by instructions if integrated into the business.

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 The Logistics Contract in Commercial and Transport Law - Germany

The logistics contract is a so-called mixed-type agreement found in commercial and transport law.

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 Requirement for Price Description under Competition Law - Germany

A reference to sales tax under the tab “shipping and payment options” might not satisfy legal requirements.

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 Terminal Stage of Deadly Disease Does Not Justify a Testator’s Inability to Make a Will

A will that a critically ill person draws up in a terminal stage is not as a matter of principle invalid. The testator’s inability to make a will can only be assumed if concrete evidence exists.

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 BverwG: Housing Development in Weekend Home Area Potentially Admissible - Germany

A housing development for the purposes of portfolio security in an area designated in the building plan as a weekend home area is potentially admissible.

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 Distribution and Sale of Used Software Licenses - Germany

The rights of software licenses may not simply be transferred with the sale of authenticity certificates.

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 Private Confidentiality within Tax Investigation

The confidentiality of tax information is privately agreed, but this does not prevent the collection of information from a tax investigation subsequent to request for confidential information.

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 Breach of Contractual Ancillary Obligations in Leasing Law - Germany

The lessor is possibly subject to fulfilling the contractual obligation to make best possible use of its a leased asset if a lessee is responsible for the calculated residual value of the leased asset according to the contract of lease.

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 BGH: No Additional Expenses for Subsequent Performance According to Sales Law - Germany

Whenever a contractor or businessman buys a defective item from another contractor, delivery of a defect-free item may be demanded but not reimbursement for additional costs.

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 Contractual Forfeiture Clause Does Not Lead to the Exclusion of Liability for Deliberate Acts - Germany

A contractual forfeiture clause included in an employment contract may not necessarily apply in the case of already legally regulated cases.

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 Advertising with External Brand Names - Germany

If an external brand name is used as a component for one’s own advertising, the trade-mark proprietor can potentially file for injunctive relief.

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 More And More Taxpayers Wipe The Slate Clean

More and more taxpayers opt for voluntary disclosure in order to avoid a penalty. The wish of many taxpayers to start anew and wipe the slate clean should continue, unabated.

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 Immediate Termination of a GmbH Managing Director - Germany

In determining the valid grounds of immediate termination of a Managing Director, the knowledge available to the parties in regards to the reasons for making the termination effective are decisive.

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 Advertising with Customer Reviews and Ratings May Be Potentially Misleading - Germany

Advertisements with customer reviews and ratings must not lead to a distorted, positive image of a company.

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 Entitlement to Part-Time Work after Parental Leave - Germany

The employer of an employee returning after parental leave must provide for a part-time employment option.

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 Fictitious Name as a Company for Sole Proprietor - Germany

A fictitious name for the company of a sole proprietor should be possibly permitted.

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 Preliminary Heir Can Freely Dispose of Estate by Means of Provisions in Will - Germany

A preliminary heir can become a full heir if the revisionary heirs demand their legal share and the testator has accounted for this instance in his will.

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 Burden of Proof of Management Board in Case of Damages Claims - Germany

The management board of a stock corporation has ample room for manoeuvre with respect to its duty of care. This reduces the liability risk a little.

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 Notarial Certification Not Required to Declare Rescission of a Contract of Inheritance - Germany

A testator’s instruction to the notary to communicate the rescission of a contract of inheritance to the probate court does not require separate notarial certification.

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 Works Council’s Right to Refuse Borrowing on More than a Temporary Basis - Germany

The works council of company hiring temporary workers can reject the borrowing of a temporary worker on more than a temporary basis.

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 Possible Legal Redress in the Case of Erroneous Supervisory Board Resolutions - Germany

Despite the absence of statutory regulations, erroneous resolutions of the supervisory board can be proceeded against and actions lodged.

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 Possibility of Withholding Lease Instalments during Claim for Repayment of Purchase Price - Germany

If a lessee wishes to provisionally suspend the payment of installments, this requires in addition to the cancellation of the purchase agreement the enforcement of the claim for repayment of the purchase price against the supplier.

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 No Insurance Cover in the Case of Fraudulent Misrepresentation as to Cause of Damage - Germany

If a cause of damage is fraudulently misrepresented then any insurance coverage is rendered inapplicable, even if it would be issued in the face of correct representation.

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 In Deciding on a Secondment All Employees Must Be Included - Germany

Employers may not set iniquitous parameters when choosing employees for the purposes of a secondment. Thus, the restriction solely to formerly temporary employees is impermissible.

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 Termination of a Compliance Manager in Regards to Monitoring Measures - Germany

Circumstances may lead to the termination of a compliance manager when it comes to monitoring measures taken with regard to an employee.

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 Unreasonable Discrimination in Relation to an Extended Period of Notice of Termination - Germany

The Federal Supreme Court has issued a decision in regards to the termination of a commercial sales agent which has been determined to represent unreasonable discrimination only due to the provision of a termination notice period of 12 months.

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 Moral Rights - Germany

The holder of a right is entitled to various rights of copyright including, for example, moral rights.

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 Brokerage Costs as Income-Related Expenses - Germany

Brokerage costs which are incurred from the sale of a house may be included as work-related expenses for rental income under certain circumstances.

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 Risk Disclosure for Construction Projects by Architects and Structural Engineers - Germany

Architects and structural engineers have a duty to disclose existing risks to the client relating to a construction project, according to the Federal Court of Justice (BGH) in its judgment of June 20, 2013 (Az.: VII ZR 4/12).

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 Intellectual Property Rights in the Context of the Design of Sweets - Germany

In a dispute concerning the egg-shape of chocolate marshmallows, the Düsseldorf Regional Court ruled that the egg-shaped design of chocolate marshmallows should not be considered stolen.

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 Contractual Clause with “Processing Fee” for Granting of Loan Potentially Invalid - Germany

A “processing fee” agreed within the framework of general terms and conditions for a loan grant can potentially be invalid.

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 Ordinary Dismissal: Reference to Statutory Deadlines Should Suffice - Germany

A reference in the dismissal to the relevant statutory deadline provisions is sufficient, if it is possible to identify the date on which the employment relationship is supposed to come to an end.

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 Subsistence Needs of a Child of Legal Age - Germany

If a child of legal age lives in its grandmother’s house at no charge, this does not lead to a reduction in subsistence needs, according to the Hamm Higher Regional Court (OLG).

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 Dismissal of a Director without Notice Knowledge of the Board Decisive - Germany

In the view of the Federal Court of Justice, the level of knowledge of the board deciding on the dismissal is decisive in determining the reasons for a dismissal of a GmbH director without notice.

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 Liability for Intentional Wrongdoing Not Excluded by Acceleration Clause in Contract - Germany

According to the German Federal Labor Court, an acceleration clause in an employment contract does not necessarily apply to cases that are already regulated by statute.

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 The Use of a Third-Party Brand Name for One’s Own Advertising - Germany

The use of third-party brands in one’s own advertising can lead to a cease and desist order from the trademark holder.

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 An Arrow Diagram Is Not Considered to Be A Handwritten Will - Germany

An arrow diagram does not constitute the formation of a legally effective, handwritten will.

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 Exclusion of Warranty when Selling a House: Claims for Damages Are Still Possible - Germany

Exclusion of warranty may not be effectively valid if the seller of a house has not correctly described any existing defects; therefore, as a result, the seller carries liability in cases of false representation or claims made in bad faith that are involved in the process of the sale.

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 Commercial Rental Space Is Also Possible in Cases of Mixed Usage of Property - Germany

The classification of a rental space as either residential or commercial conforms to the emphasis given by the lease tenancy agreement.

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 Federal Fiscal Court: Prohibition of Set-Off Payments in Bankruptcy and Insolvency Proceedings - Germany

The German Federal Fiscal Court, Bundesfinanzhof (BFH), has changed its opinion on allowing set-off payments in bankruptcy proceedings in its judgment from July 25th 2012.

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 Excluded Tenancy Liability of the Lessor in the Leasing Agreement - Germany

Special duties are assigned to the lessor if the tenancy liability of the lessor is excluded under an assignment of legal warranty claims respective of a sales contract in the lease agreement.

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 Use of External Brand Names for Own Advertising - Germany

The use of external trademarks as part of one’s own advertising can lead to injunctive relief for the trademark holder.

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 Voluntary Disclosure in Relation to Untaxed Income Received from Service Fees Charged to an Agency - Germany

Reportedly, a number of university-level professors have voluntarily made disclosures in relation to untaxed income received as service fees charged to a PhD conferral mediation agency.

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 Labour Law: Failure to Observe a Deadline Can Lead to Dismissal of The Claim

It has been confirmed again and again in the jurisprudence of the Federal Labour Court (BAG) that the potentially very tight deadlines in labour law must be imperatively adhered to.

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 Varied Intended Uses of the German Limited Liability Company

The intended use of a German limited liability company can be based on commercial, non-commercial or non-material activity.

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 Leasing of Commercial Premises Also Possible Where There Is Mixed Use - Germany

For the classification of leased premises as residential or commercial tenancies, the focus of the tenancy is decisive.

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 Rights to Information of Applicants in the Recruitment Process - Germany

A rejected job applicant should not have a right to information vis-à-vis the employer regarding whether the employer has hired another applicant or on the basis of which criteria people were hired.

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 Cologne Higher Regional Court (OLG): Liability of Spouses in the Event of Copyright Breaches

A proprietor of an internet connection generally should not be liable for copyright breaches of their spouse.

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 Compensation Payments for Vacation or Holiday Leave Time Entitlements According to Labor Law - Germany

If an employee waives compensation for leave in the context of a settlement with the employer, EU law cannot stand in opposition to such a waiver.

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 The Equitable Distribution of a Gain in Assets in Divorce Proceedings - Germany

If the spouses have not signed a prenuptial agreement, they are considered to be living in a matrimonial property regime of joint ownership of accumulated assets as determined by statute.

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 Commercial Rental Spaces in the Case of Mixed Use of the Rental Premises? - Germany

The classification of a rental space as either a residential or commercial tenancy conforms to the emphasis given by the lease tenancy agreement.

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 Tenancy Termination Possible, if Landlord Would Like to Use Property for Commercial Purpose - Germany

It is now permissible for a landlord to cancel a lease agreement contract if the landlord wishes to use the leased property for commercial purposes and therefore not for personal use.

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 The Purpose Of a Limited Liability Company (GmbH/Ltd.)

A company with limited liability (GmbH/Ltd.) can be established with commercial, non-commercial or non-material intended purposes.

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 License Agreement Arrangements in Germany

A license agreement usually refers to a contract with pecuniary interest valid indefinitely with provisions on use transfer service made applicable for a certain period of time.

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 Federal Supreme Court Judgment Makes Things Harder for Tax Evaders - Germany

Financial criminal offenses may occur more readily and more frequently than most people expect. In a recent decision, the BGH seems to have tightened its jurisdiction on tax misdeeds.

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 Sales Tax Law in Germany

Sales tax is a tax incurred when deliveries or other services are exchanged. For this reason, sales tax is incurred with respect to nearly every service and every product.

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 No Reimbursement Of Additional Costs In The Event Of Supplementary Performance In Sale Of Goods Law

If a businessman purchases a defective item from another businessman, he can demand the delivery of the defective item within the framework of his claim for supplementary performance, but not the reimbursement of any additional costs.

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 Complex Questions Concerning Corporation Tax

Corporation tax is a particular form of income tax that is paid by corporations, legal persons and estates.

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 Extraordinary Dismissal in Cases of Suspected Personal Enrichment - Germany

The Hamburg Labor Court recently ruled that the strong suspicion of credit memos belonging to a business being used for private purposes can justify an extraordinary dismissal.

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 Rights and Duties of a Building Developer

A developer is someone who himself or through a third party has a building project implemented at their own or someone else’s expense and is legally and commercially responsible for this.

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 Solicited Marketing to Buy Gold Outside Branch Offices Objectionable - Germany

Business ideas involving the purchase and sale of gold are booming at the moment, but they are not always without legal objection.

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 GRP Rainer LLP Lawyers Tax Advisors In Nomos Handbook “Law Firms in Germany 2013”

GRP Rainer LLP Lawyers Tax Advisors featured in the recently published 14th edition of the handbook “Law Firms in Germany – A Selection of German Commercial Lawyers” from Nomos Publishing.

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 BAG Makes A Decision In Cases Of Termination On Grounds Of Suspicion

The dismissal of an employee on grounds of suspicion had been decided in the judgment dated 25 October 2012 (Ref.: 2 AZR 700/11) by the German Federal Labour Court (BAG).

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 Bad Times for Tax Dodgers after Federal Supreme Court Judgment - Germany

The German Federal Supreme Court (BGH) is said to have tightened its jurisdiction on tax offenses in a recent ruling. In some cases, a suspended sentence is excluded.

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 Formal Suspicion Of Criminal Offences Is Not Sufficient For Forced Termination Upon Suspicion

An employer who wishes to terminate an employee on the grounds of suspicion of a crime must pay attention to the argumentation presented in the employment tribunal process.

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 Requirements for Effective Representation of Civil Law Companies - Germany

For proof of signature authority of a member of a civil law company (GbR), a company stamp is sufficient.

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 Film Copyright or Supplementary Work - Germany

Whether or not someone is the originator of a film is determined by the general principle of authorship under Copyright Law (UrhG).

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 Immediate Tax Deducts for Accrued Property Transfer Taxes - Germany

Whether real estate is being acquired entirely new in the context of property acquisition or if it was already in the partnership’s possession is an important fact.

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 Live Streaming Possible up to a Certain Limit, Rules ECJ - Germany

The ECJ has ruled that the spreading of television programs via live streaming without the creator’s consent shall not be possible.

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 Temporary Workers Could Be Entitled to Equivalent Payment Like Permanent Employees - Germany

In several cases the Federal Labor Court (BAG) should have decided that temporary workers could be entitled to a higher salary for their work.

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 Long-Term Commitments of Partners in a Partnership (GbR) Can Be Inappropriate - Germany

Under circumstances an overly long commitment of partners in a partnership organised under the German Civil Law (GbR) that arises out of the memorandum of partnership of the GbR, can be inappropriate.

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 The Consequences Of The Bad Faith Of A House Seller

The seller of a house who fraudulently conceals an existing defect is potentially unable to plead an article of agreement excluding all warranties for defects.

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 The Commercial Agent within the Scope of the Commercial Code (HGB) - Germany

There are many different duties to accomplish pursuant to the provisions of the Commercial Code (HGB) by a commercial agent.

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 BGH on an Architect’s Responsibilities - Germany

In a recent judgement, the German Federal Court of Justice (BGH) provided a few clarifications with respect to the responsibilities of an architect towards his clients.

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 Nationwide Advertising of Companies with the Same Name Can Be Possible - Germany

In several recent judgements, the German Federal Court of Justice (BGH) provided a few clarifications with respect to the advertising of companies with the same name.

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 Profitable Rulings for Temporary Workers - Germany

The German Federal Labor Court (BAG) has decided that temporary workers could potentially receive more pay.

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 A Commercial Agent’s Obligations - Germany

The German Commercial Code (HGB) contains many duties for a commercial agent. In the case of non-fulfilment of these duties the commercial agent can be exposed to claims for damages.

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 Long-Term Commitments of Partners in a GbR May Be Invalid - Germany

In some circumstances a commitment of partners in a partnership organised under the German Civil Law (GbR) binding the partners to the partnership for an overly long period may be inappropriate.

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 Delimitation of Budget with Client to Be Conducted at Early Stage of Planning - Germany

The planning process would potentially be useless and a claim laid by the architect for remuneration could not be successful, if the specified budget framework is exceeded by the architect at a later date.

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 The Resale of Second Hand Software Is Possible - EC

The European Court of Justice (ECJ) has decided that the general permission of resale of software also applies, if the licenses have been downloaded from the Internet.

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 Tightening of Jurisprudence on Criminal Code for Tax Offenses - Germany

The Federal Court of Justice (BGH) has seemingly tightened the jurisprudence on tax evasion. This shall particularly concern tax evaders who have failed to pay tax on multi-million euro amounts.

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 Dismissal of a Commercial Agent without Notice - Germany

Minor breaches of a restraint on competition on the part of the commercial agent do not present the businessman with a good cause for dismissal without notice.

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 Expiry Of A Post-Death Power Of Attorney In The Case Of A Sole Heir

If a post-death power of attorney is granted by a testator, this is likely to expire, if the authorised person is the sole heir.

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 Possible Problems Concerning Choice of Forum Agreements in European Supply Chains

The jurisdiction for the enforcement of claims may depend on whether a choice of forum agreement was reached between the parties.

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 Federal Court of Justice Reported to Have Clarified the Characteristic of “Carelessness” in Transport Law - Germany

The Federal Court of Justice (BGH), with its decision of 25 March 2004 (I ZR 205/01), is reported to have clarified the characteristic of "carelessness" of a freight carrier.

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 Aggravated Assertion of Professional Expenses with Regard to a Lasting Place of Work Abroad - Germany

If an employee is posted to a subsidiary company abroad for years, there may be variations in the arrangement of his professional expenses.

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 Duties of the Commercial Agent - Germany

A commercial agent has various duties to fulfill pursuant to the provisions of the Commercial Code (HGB).

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 Architect Has to Delimit Budget with Client at Early Stage of Planning - Germany

As a matter of principle, an architect has to delimit the economic framework for a construction project and consider the budget plans of the client with regards to the basic evaluation.

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 ECJ: Live Streaming Only Possible to a Limited Extent

It has emerged from a judgment of the European Court of Justice (ECJ) dated 7 March 2013 (file no. C-607/11) that television broadcasters can probably ban the dissemination of their broadcasts via live streaming.

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 Architect’s Liabilities Arising from Non-Disclosure - Germany

Architect’s liabilities arising from non-disclosure. If an architect knows that a contractual penalty was agreed in the building contract, he has to instruct his client about its retention at the time of acceptance.

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 Formal Requirements for Filing an Action Must Be Strictly Observed - Germany

In its ruling of 7 December 2012 (AZ: 6 K 1736/10), the Rhineland-Palatinate Finance Court ruled that filing an action by e-mail may also be permissible without a qualified electronic signature.

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 A Long-Term Commitment of Partners in a Partnership (GbR) May Be Inappropriate - Germany

An overly long commitment of partners in a partnership organised under the German Civil Law (GbR) that arises out of the memorandum of partnership of the GbR, can be inappropriate in some circumstances.

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 Notice of Included Sales Tax May Not Be Sufficient - Germany

A business can potentially be acting anti-competitively if the notice of included sales tax only becomes visible after clicking on the button “shipping and payment options”.

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 Accrued Property Transfer Tax May Apparently Still Be Immediately Tax Deductible - Germany

Up to now, it was not clear from a tax law perspective whether accrued property transfer tax constitutes incidental acquisition costs or an expense that is immediately tax deductible when there is a change to the composition of partners.

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 BAG Rules on Temporary Workers - Germany

The Federal Labor Court (BAG) appears to have decided in several cases that temporary workers might potentially be entitled to a higher wage for their work.

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 BGH: Exclusion of Equalisation of Accrued Gains and Severability Clause in a Prenuptial Agreement - Germany

The prenuptial exclusion of the equalization of accrued gains does not necessarily have to impact the validity of a prenuptial agreement.

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 Ban on Retransmitting Television Programs by Broadcasting Companies - Germany

The retransmission of television programs of broadcasting companies over the internet by other companies can be prohibited by a broadcasting company.

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 Business Succession: Examination of Any Claims to Supplement Compulsory Portions is Advisable - Germany

Some problems can stand in the way of succession planning of a business, all the more if persons entitled to a compulsory portion are disadvantaged in the process of succession.

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 Co-Heir Entitled to a Compulsory Portion Has Right to Inspect Land Register - Germany

A co-heir entitled to a compulsory portion can have a right to inspect the land register due to the possible transfer of properties before the death of the testator.

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 Possible Invalidity of a Clause Concerning the Gratuitous Reassignment of Shares - Germany

If the shareholder has shares that are, pursuant to the memorandum of association, to be gratuitously assigned back after the expiration of the agreement, which he previously acquired in return for consideration, this clause is potentially void.

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 BFH Rules: No Constitutional Concerns Regarding the 1%- Rule - Germany

The BFH has quashed constitutional doubts concerning the 1%- rule on the basis of the gross list new price.

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 The Enforcement Order Procedure Can Serve to Simplify the Enforcement of Claims - Germany

The procedure of enforcement orders can potentially be a simple and cost-saving alternative for businesses to enforce claims for payment.

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 Rights in the Case of Defects in the Law of Sale - Germany

If the condition of the item purchased deviates not insignificantly from its specified condition, then the purchaser can assert extensive rights.

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 A Prenuptial Agreement Can Potentially Prevent Disputes in the Event of a Divorce - Germany

A divorce is not only associated with private arguments, indeed it can also lead to legal disputes. A prenuptial agreement can potentially offer security.

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 Basis for Calculating the Remuneration of the Preliminary Insolvency Administrator - Germany

The basis for calculating the remuneration of the preliminary insolvency administrator is normally the value of the insolvency estate, yet there may be particularities pertaining to the calculation.

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 BGH on Absolute Grounds for Refusal of Trademarks - Germany

A recent decision of the Federal Court of Justice (BGH) demonstrated that a lack of distinctive character, among other things, can prevent a trademark from being registered.

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 Employee Has No Right to Particular Overall Score in Employer’s Reference

An employee has no right to a particular overall score from the preparation of an employer’s reference. Moreover, this right does not arise from the requirement for clarity in a reference.

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 Seller Cannot Invoke the Warranty Exemption if There Is Bad Faith - Germany

When a house is sold, the seller is potentially unable to invoke a contractual warranty exemption if he fraudulently failed to fully disclose an existing defect.

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 Warranty for Defects in the Law of Sale - Germany

Despite many attempts to provide a remedy, the purchaser potentially does not have to accept a defect in a new car that is irreparable.

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 BGH: Interest in Bringing Proceedings to Challenge the Election of the Supervisory Board - Germany

In its judgment of 19 February 2013 (Az.: II ZR 56/12), the Federal Court of Justice (BGH) commented on the interest in bringing proceedings to challenge the election of a supervisory board.

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 Retirement Age Limits in Work Agreements Are Effective - Germany

Retirement age limits stipulated in work agreements are not discriminatory and thus effective.

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 Buildings: The Matter With Copyrights - Germany

Nowadays the subject “Copyright” in the case of buildings occupies architects and builders more and more.

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 Very Tight Deadlines in the Field of Labor Law

The Federal Labor Court (BAG) decided that deadlines in the field of labor law which are partly very tight, must be respected.

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 Claim For Damages Arising Out Of Company Deleting Data From An Email Account Of The Employee

A company may not delete data from an email account of an ex-employee before it is certain that the employee no longer has any use for the data.

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 Maintaining a Residence Ban Be Exacerbated by an Employee Being Posted Abroad - Germany

Should an employee be posted to a subsidiary company abroad over a long period of time, this can potentially have an impact on the arrangement of his professional expenses.

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 Temporary Workers Are to Be Taken into Consideration for the Employment Protection Act

If an employer calculates the size of the business in order to find out whether the Employment Protection Act (Kündigungsschutzgesetz (KSchG)) is applicable, then temporary workers have to be potentially taken into consideration.

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 Claims to Supplement a Compulsory Portion in Business Succession - Germany

If succession planning for a business is pending then a few problems could be in store, specifically if the beneficiaries of a compulsory portion are disadvantaged in business succession.

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 Potential Hidden Profit Distributions in the Form of Inflated Salaries for Managing Directors - Germany

Benefits within a company arising exclusively form the corporate relationship are often paid out under the guise of inflated salaries.

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 Bad Faith in Selling Real Estate - Germany

A warranty exemption is potentially of no help to the seller of a house who does not fully and correctly describe an existing defect: where there is bad faith, he is nonetheless liable.

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 Temporary Workers to Be Taken into Consideration for Application of the Employment Protection Act - Germany

Temporary workers can be taken into consideration in determining the application of the Employment Protection Act (Kündigungsschutzgesetz (KSchG)) when the employer calculates the size of the business in order to find out whether the KSchG is applicable.

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 Possible to Verify the Right to Inherit Vis-à-vis a Bank Even without Certificate of Inheritance - Germany

The right of the heir to inherit, who is heir to a deceased client of a bank, does not necessarily have to be verified by a certificate of inheritance according to German law.

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 No Rescission of a Purchase Agreement in the Absence of Defects - Germany

If the buyer of a defective second-hand passenger vehicle has the defect removed himself and only then declares that the purchase agreement is rescinded, he is not entitled to claim rescission.

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 Federal Labor Court Confirms: Partly Very Tight Deadlines in the Field of Labor Law - Germany

It has again emerged from the decisions of the Federal Labor Court (BAG) that deadlines in the field of labor law which are partly very tight must be respected.

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 Heir Is Likely To Be Liable For Claims Arising From A Tenancy Of The Testator Only To A Limit

If claims arising from a tenancy still exist against the testator after the devolution of the inheritance, then the heir is potentially only liable insofar as these can be covered by the estate.

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 Federal Court of Justice (BGH) on Advertising of Companies with the Same Names - Germany

Companies with the same name that are operative in separate economic areas may, considering certain formalities, also advertise themselves in the other company's respective area.

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 Inheritance and Gift Tax Act (ErbStG) Possibly Unconstitutional - Germany

The new Inheritance and Gift Tax Act that came into force on 1 January 2009 with the reform to inheritance tax is to be re-examined with respect to its constitutionality.

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 Posting Workers Abroad Is Likely to Make Maintaining a Residence in the Home Country Difficult - Germany

Posting a worker for years to a subsidiary company abroad can spell changes to the arrangement of his professional expenses.

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 Headhunting of Employees Via Social Networks Potentially Anti-Competitive - Germany

Businesses are increasingly confronted with the problem of finding qualified senior managers. The search for specialist personnel via social networks therefore appears more and more attractive.

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 Dismissal of a Compliance Manager Possible by Reason of Unlawful Conduct - Germany

Surveillance measures carried out by an executive compliance worker with respect to a co-worker can potentially lead to the former’s dismissal.

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 Disinherited Final Heir Can Cause Problems - Germany

Married couples should be careful when drafting their will with regard to any possibly remaining final heirs.

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 Improper Warning Notice Due to Breach of Copyright Does Not Render Action Inadmissible - Germany

The Federal Court of Justice clarified that an improper warning notice due to a breach of copyright does not always extinguish the injunctive relief.

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 Amendment of a Will - Germany

Supplements to the copy of an original will require signing in order to be effective. If the signature of the testator below the supplements is missing, then no validly concluded testamentary disposition exists.

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 Germany - Estate Capital And Tax Liability

In order to avoid the danger of assuming an inheritance that is still to be taxed, the heirs should have the estate thoroughly reviewed with respect to its notification requirement.

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 Copyright of Buildings - Germany

In the past, the problem of “Copyright” in the case of buildings has made a name for itself in the press.

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 Warranty Claims in Sale of Goods Law - Germany

The Federal Court of Justice recently ruled on when a buyer has purchased a so-called “lemon” („Montagsauto“) and for this reason is able to revoke a concluded purchase agreement without setting a grace period.

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 International Rating Agencies Also Potentially Indictable in Germany

German investors who invest their money with foreign banks on the basis of the credit rating assessments of rating agencies can potentially recover their assets in the case of an erroneous assessment.

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 Operators of Partner Agency as Commercial Agents - Germany

The operator of a “partner agency“, who procures mobile phone accounts and providers, shall be legally considered as a commercial agent.

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 Distinctiveness of a Registered Trademark - Germany

A trademark should be distinctive in order to be eligible for registration.

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 A Broker’s Right to Commission despite the Invalidity of the Brokerage Agreement - Germany

Even a brokerage agreement can be rescinded if a ground to challenge exists and ultimately be invalid. Nevertheless, the broker may retain a right to claim commission.

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 Compulsory Enforcement Through The Attachment Of Debtor’s Claims

It is not unusual for creditors to find themselves in the situation where debtors do not acquit their liabilities towards them and consequently the existing claims against them have to be compulsorily enforced.

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 No Claim of Indemnity for Benefits from a Transportation Insurance Policy - Germany

According to the view of the Federal Supreme Court, the clients of one of the market-leading money and transportation companies are apparently not entitled to claim indemnity.

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 Higher Regional Court of Karlsruhe Appears to Have Rejected Copyright Protection tor Screen Masks - Germany

In doing so, the Court referred to the design aspects of a screen mask in the field of software.

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 The Legally Irreproachable Website - Germany

When creating one’s own homepage, the use of third party pictures or texts can rapidly lead to an infringement of copyright laws. Entrepreneurs in particular must, however, tread carefully not only in this area.

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 Validity Of Copied Last Wills And Testaments Confirmed By OLG Naumburg - Germany

Generally, the capacity of an heir may be proven by the original document. But now it shall be possible in certain cases to use a photocopy of the will as proof.

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 Termination Due To Audio Recording In Personnel Meeting Possible - Germany

The mutual trust between employer and employee can be strongly disturbed by a secret audio recording of the employee during a personnel talk.

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 The Federal Supreme Court’s Ruling On Claims For Compensation Of Marriage-Related Benefits

The Federal Supreme Court has ruled in its recent judgment (BGH, judgment of 19.09.2012 - XII ZR 136/10) concerning the determination of a claim for compensation of marriage-related benefits.

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 Premature Reappointment of Joint - Stock Company (Corporation) Board Members Is Possible - Germany

The Federal Supreme Court has decided (judgment of 07/16/2012 Case No.: ZR 55/11) that early corporation directors reappointment may be possible.

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 Distinctiveness of a Registered Trade Mark - Germany

A trade mark should be distinctive in order to be eligible for registration.

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 Garnishment (Seizure Of Assets) as a Means of Repossession - Germany

The foreclosure law provides creditors a lot of ways to enforce their claims against the debtor. Garnishment (the seizure of assets) is one of the most popular among them.

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 Protective Clauses Regarding Compulsory Parts in Law of Succession - Germany

A protective clause concerning compulsory parts must be interpreted as sufficient so that a corresponding earnest request of the compulsory portion against the heirs automatically triggers the protected right.

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 Premature Reappointment of Board Members 0f a Joint-Stock Company is Possible

The Federal Supreme Court has decided (judgment of 07/16/2012, case No.: ZR 55/11) that an early reappointment of directors of a corporation may be possible.

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 Federal Constitutional Court Supports Equal TaxTreatment of Spouses and Registered Partners

The Federal Constitutional Court has ruled that the preference of spouses to registered partners for tax purposes violates the constitution.

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 The Federal Supreme Court’s Ruling on Claims for Compensation of Marriage-Related Benefits

The Federal Supreme Court has ruled in its recent judgment (BGH, judgment of 19.09.2012 - XII ZR 136/10) concerning the determination of a claim for compensation of marriage-related benefits.

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 Garnishment as a means of Repossession

The law of foreclosure provides creditors a lot of ways to enforce their claims against the debtor. Garnishment (the seizure of assets) is one of the most popular among them.

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 The Testator must write the Testament Himself (Herself) and without help from third parties

The Higher Regional Court in Hamm has ruled: a will is usually deemed invalid when it has been prepared with the help of transcripts produced by third parties.

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 Untaxed Assets in the Inheritance must be Reported

All the heirs are advised to check carefully whether an inheritance could fully or partially consist of so called black money.

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 The Scope of the Freedom of the Media includes online Encyclopaedias as well

The State Court of Tubingen has ruled that an online encyclopaedia falls within the scope of the freedom of the media in case of publication of articles about individuals.

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 Lies in a JobIinterview can be Legitimate

Whether the candidate has eventually been prosecuted or not, is irrelevant both to the current interview and the potential future employer.

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 Contractual Notices of Voluntary Special Payments must be Clear

According to the transparency requirement it is illegal to formulate incomprehensibly clauses of labour contracts regarding voluntary additional payments by the employer.

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 Trademark Law in Practice

Trademarks allow the proprietor to distinguish different product identifications from each other. This is why trademarks play a very important role in everyday life.

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 Corporate Debts Of A Limited Company’s Director

The director of a limited company has to make sure to have an extensive overview of the economic and financial situation of the company. Otherwise, he is not able to assume his responsibilities properly. This is evident from the recent judgment of the German Federal Supreme Court (BGH, II Reference Number 243/11 of the 19.06.2012).

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 The Validity Of Copied Wills Was Confirmed By The Higher Regional Court Of Naumburg

In general a will in the original characterizes a valid proof of inheritance of a property. However, in individual cases it should be also possible to use a photocopy of the testament as a proof. This was decided lately by the Naumburg Higher Regional Court at the 3/29/2012 (Case No.: 2 Wx 60/11).

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 Contractual Provisions Of Voluntary Special Payments Must Be Set Forth Clearly

According to the transparency requirement set forth in § 305c p. 1 of the Federal Legislation of Germany (BGB), it is illegal to express ambiguously provisions of labour contracts regarding voluntary extra payments by the employer.

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 The Ltd. Firm Can Be Answerable For A Small Business With Similar Identity

Ltd. companies can be accountable for bad investment guidance through a business with a similar name.

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 A Photocopy Of A Will Is A Sufficient Proof Of Inheritance Of A Property

As a rule, a will in the original represents a valid proof of inheritance of a property. In individual cases, however, according to the Naumburg Higher Regional Court’s recent decision of 29.03.2012 (Case No.: 2 Wx 60/11), even a photocopy of the will may be deemed sufficient to prove the heir’s rights.

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 At The Conclusion Of The Year, Inheritance Claims Can Expire By Boundaries Of The Inheritance Reform

Bequest claims might expire at the conclusion of the year, because of legislation alteration of acquiescence using the inheritance reform. The actual inheritance reform by the new year has evolved. The particular issue and its rules could show its side effects the very first time this current year.

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 The Time Does Not Matter With Regards To Community Trademark Prioritization

If for example, the main priority of a community trademark over a national trade mark is in question, the day of registration is applicable. The precise time of the brand registration should not be assessed.

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 BAG Judgment: An Employee Is Not Obliged To Return The Salary Obtained From A Competitor

The judgment of BAG (the Federal Labour Court of Germany) outlines the principle that there is no obligation for a former employee to return his salary agreed upon with a new employer to the previous one for the reason of the breach of non-competition.

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 Interpretation Of Compensation Clauses For Shareholders Withdrawing From A GmbH

By the Decision of 27.09.2011 (Case No.: II ZR 279/09) the Federal Court of Germany expressed its point of view regarding the interpretation of compensation clauses in the memorandum of association of a GmbH (limited liability company).

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 Multiple Competition Law Infringement Warnings Through Lawful Third Parties

Due to gradually growing product piracy and the increasing copyright infringements, protection against mental property theft is more essential than ever before. A brands legal rights are frequently enforced via a written warning.

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 Adverse Balance Liability Of Shareholders Of A GmbH (Limited Liability Company)

When the GmbH’s operations should be restarted in spite of the change of the company’s purpose, it constitutes an establishment of a new company. The buyer of shares can then be subject to the adverse balance liability, when such an establishment was not disclosed to the court of registration.

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 Publishers Cannot Prevent Distribution Of Pictorial Material

When granting publishers exclusive rights, the photo-artist does not always lose the right to use individual photos of a series.

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 Mandatory Reporting Of Untaxed Assets In The Inherited Property

Heirs of tax evaders can eventually face prosecution, as lately tax investigation is more and more concerned about tax evasion.

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 Even Change Of The Company Owner Should Be Considered As Company Transfer

According to the German Civil Code (BGB), at the moment of the company transfer the new company owner takes over the rights and obligations that result from the existing labour relations.

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 Reporting Requirement Of Inherited Untaxed Properties

Even inheritors of tax evaders should eventually take criminal prosecution against them in account, since more and more tax investigations due to fiscal fraud were lately brought to light.

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 Ongoing Written Competition Law Damage Warnings By A Lawful Third Party

Due to gradually escalating product along with the trademark infringements, defense against intellectual property infringement is more essential than before. Attributes related security rights are frequently enabled through a published warning.

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 The European Court Of Justice (ECJ) Allows Resale Of Software Licences

The European Court of Justice (ECJ) has decided that resale of licences for second hand software is, in general, possible.

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 Bequeather’s Tax Obligations On The Year Of Death In Their Quality As Deductible Bequest Liabilities

In its Judgment of the 04.07.2012, the German Federal Finance Court (BFH) determined that the final income taxes to be paid by the legatee, in his quality as universal successor, on behalf of the legator on the year of the latter’s death, is a liability deductible of the legacy according to § 10 section 5 Nr. 1 of the German Inheritance Tax Law.

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 Bequeather’s Tax Obligations On The Year Of Death In Their Quality As Deductible Bequest Liabilities

In its Judgment of the 04.07.2012, the German Federal Finance Court (BFH) determined that the final income taxes to be paid by the legatee, in his quality as universal successor, on behalf of the legator on the year of the latter’s death, is a liability deductible of the legacy according to § 10 section 5 Nr. 1 of the German Inheritance Tax Law.

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 A Company With Limited Liability Can Be Liable For A Small Business With Similar Name

Limited liability companies might be liable for poor investment counseling through a business with the exact same title.

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 Co-Partners May Be Excluded From Limited Partnerships

By judgment of 21.06.2011 AZ: II ZR 262/09 the German Federal Court of Justice (BGH) decided the exclusion of a co-partner from a limited partnership.

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 Bequeather’s Tax Obligations On The Year Of Death In Their Quality As Deductible Bequest Liabilities

In its Judgment of the 04.07.2012, the German Federal Finance Court (BFH) determined that the final income taxes to be paid by the legatee, in his quality as universal successor, on behalf of the legator on the year of the latter’s death, is a liability deductible of the legacy according to § 10 section 5 Nr. 1 of the German Inheritance Tax Law.

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 Possibility Of Prescription Of Rights To Indemnification

Certain rights to indemnification could prescribe with the year’s end. Such a negative prescription would have extensive consequences on the creditor. If the prescription of rights has entered into effect, the debtor can refuse payment. Thus, rights to indemnification can become unenforceable by the creditor.

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 Corporate Debts Of A Limited Company’s Director

According to a recent judgment of the German Federal Supreme Court (BGH, II Reference Number 243/11 of the 19.06.2012), the director of a limited company must make sure to have a comprehensive overview of the economic and financial situation of the company while organizing it, in order to assume his responsibilities appropriately.

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 The Corporate Successor Liability

As per § 25 l of the German Commercial Code (HGB), no corporate successor liabilities are imposed upon the buying successor if the latter is a mere continuation of the predecessor’s corporation name.

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 Publishers Do Not Have The Right To Prohibit Distribution Of Pictorial Material

If a photo-artist grants a publisher exclusive right to a collection of his pictorial material, he still does not lose the right to use separate photographs of the said collection.

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 Repeatedly Issued Competition Law Damage Warnings Through Lawful Third Parties

Due to expanding product and the copyright law infringements, safety measures are more important than ever before. Properties with corresponding defense rights can often be applied by having a written caution issued.

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 Through The Inheritance Reform, Inheritance Claims Will Expire By Limitations At The End Of The Year

Inheritance claims may expire at the end of the year, due to a law change in accordance with the inheritance reform. The inheritance reform from 2010 has changed the limitation rules and could show its effects for the first time this year.

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 No Time Frame Importance When Considering Community Trademark Prioritization

In case the priority regarding a community trademark over a national trade mark is in debate, then the day of registration is applicable and not the particular time. The exact time of the brand registration should not be assessed.

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 Faulty Organizing As A Result Of A Manager Of A Limited Liability Company

As per a recent ruling by the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012), it's the duty of a manager of a particular Ltd Company to maintain a clear enough picture concerning the financial and economic situation of the company. In addition, they must be capable of satisfying their assignments in the proper manner.

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 Germany - Foreign Inheritance Laws

Upon the question, which inheritance law is to be applied, both the German and the international inheritance laws rely on the nationality of the deceased at the point of death.

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 Considering Ccommunity Trademark Prioritization Time Frame Importance Is Not Necessary

In case the priority regarding a community trademark over a national trade mark is in debate, then the day of registration is applicable and not the particular time. The exact time of the brand registration should not be assessed.

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 A New Ltd. Business Might Be Responsible For A Small Business With The Exact Same Name

Limited legal responsibility companies could be answerable for negative purchase advising by an individual business with the exact same identity.

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 At The End Of The Year, Bequest Promises Eexpire By Means Of Constraints Over The Inheritance Reform

Inheritance claims may end at the close of the year, as a result of legislation alternation in obedience with the inheritance reform. The inheritance reform from 2010 has changed the limitation rules and could show its effects for the first time this year.

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 Substandard Planning As A Result Of The Manager Of A Limited Liability Company

As is documented in a recent decision by the ruling of the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012), it's the burden of an office manager of a Limited Liability Company to maintain sufficient knowledge with regards to the monetary and economical state of his or her company, in order to be prepared to fulfill their assignments prudently.

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 Time Does Not Matter With Regards To Community Trademark Prioritization - Germany

If for example, the main priority of a community trademark over a national trade mark is in question, then the day of registration is applicable and never the particular time. The precise time of the brand registration shouldn't be assessed.

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 Lawful Third Parties Issuing Ongoing Written Warnings - Germany

The reiterated warning, in line with the ruling of the Higher Court of Oldenburg (Oberlandesgericht), can be necessary and justified.

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 Publishers Cannot Prevent Distribution Of Pictorial Material - Germany

When granting a publisher exclusive rights, the photo-artist does not always lose the right to use individual photos of a series.

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 Succession Cases With Foreign Elements In Germany

Intestacy cases can often be governed by the German as well as the foreign succession laws, which can complicate the implementation of the inheritors’ rights and claims. Nowadays, succession cases with foreign elements have become more often. Various reasons can be cited in this concern: Germany for instance, is home for many intestates of foreign nationalities. Besides, the rate of German nationals owning properties in foreign countries is increasing.

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 At The End Of The Year, Bequest Promises Can Expire By Constraints Over The Inheritance Reform - Germany

Inheritance claims may end at the close of the year, as a result of legislation alternation in obedience with the inheritance reform. The inheritance reform from 2010 has changed the limitation rules and could show its effects for the first time this year.

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 A Ltd. Business May Be Responsible For A Small Business With Similar Name In Germany

Limited responsibility businesses might be responsible for poor investment advising by a business with the same title. The German Federal court of justice (Bundesgerichtshof - judgment from 05.07.12 - II ZR 116/11) ruled on the preconditions of a company's continued responsibility according to § 25 with the German commercial code (HGB). Limited liability companies sharing the identical names as a corporation might be liable for poor investment recommendations.

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 At The Conclusion Of The Year, Inheritance Gifts Will Reach Their Expiration Date - Germany

Inheritances may possibly expire at the end of the year, because of a legislation alternation in compliance with the inheritance reform. The reform of 2010 changed the actual guidelines and may even display its effects for the first time this coming year. On the 10.09.2010 the new inheritance and also limits legislations grew to be useful.

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 Publishers Cannot Prevent Distribution Of Pictorial Material - Germany

When granting a publisher exclusive rights, the photo - artist does not always lose the right to use individual photos of a series. The Higher Regional Court of Cologne decided with judgement of the 21.12.2011 (File Number 6 U 118/11) in favour of the artist. Though the right of use was transferred to the publishing company by the artist for a certain book project, the publisher cannot forbid the author from using the pictures in the absence of a suitable alternative agreement.

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 Reporting Requirement Of Inherited Untaxed Properties in Germany

Even inheritors of tax evaders should eventually take criminal prosecution against them into account, since more and more tax investigations due to fiscal fraud were lately brought to light. It seems that a stricter pursuit of tax evaders is to be expected.

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 Ruling Of The Liability Of Partnerships Under Civil Law (GbR) - Germany

The judgment from the German Federal Court of Justice (file number: II ZR 197/10) made clear that an associate can be held liable even if he has already retired from the GbR. The ruling shows the liability risks for associates that come into consideration in connection with the withdrawal from a GbR. The associates, as mentioned in the ruling above, are not freed from the risk of liability, even though the law excludes post liability.

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 Issuing Of Law Injury Warnings Through Lawful Third Parties - Germany

In certain cases it can happen that multiple written warnings about copyright infringements are issued. Due to progressively increasing product piracy and the mounting, protection against intellectual property is more important than ever. Properties with corresponding protection rights can often be applied through a written warning.

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 No Time Relevance For The Purpose Of Local Area Trademark Prioritization - Germany

In the event that the principal interest of any community trademark more than a federal trademark is in question, then the day of registration is relevant but not the exact time. The actual precise moment of the specific brand registration really should not be taken into consideration.

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 Inheritance Claims Will Expire By Limitations Through The Inheritance Reform At The End Of the Year - Germany

The inheritance reform from 2010 has changed the limitation rules and could show its effects for the first time this year. Thus, inheritance claims may expire at the end of the year, due to a law change in accordance with the inheritance reform. On 01.01.2010 the inheritance - and limitations law reform became effective.

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 Income Tax For The Death Year Of The Departed Is Deductible According To Federal Court Of Finance - Germany

The German Federal Court of finance takes the position that the abatement of taxes does not just include taxes from the time of death legally accrued, but also the tax obligations that the departed, as a tax payer, has declared through the realization of legal tax deduction claims that accrue at the end of the year of death.

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 Manage Your Accounts Receivable In Germany

Default customers are quite often a factor behind company insolvency, according to statistics. Even for successful companies, bad payment behavior by customers may turn into a major problem with severe consequences. Creditors should consider advising outsourcing the reminder and all further steps to a lawyer. In most cases, the first reminder on headed paper from a law firm will make defaulting customers pay their debts.

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 Ban Of Selective Distribution Systems Allowed For Brand Protection - Germany

The higher regional court of Munich (judgment from the 02.07.2012 U K 4842/08) had to decide on the protection of trademarks within the scope of so-called selective distribution systems. In the case at hand, a famous brand wanted to protect its image from unwanted Internet sales. The enterprise for sporting goods considered a ban on so-called "selective distribution systems".

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 A Ltd. Company Can Be Liable For A Small Business With The Similar Name - Germany

According to a recent judgment of the German Federal court of justice (BGH - judgment from 05.07.12 - II ZR 116/11), a limited liability company can be liable for bad investment counseling by an individual enterprise which carries the same name.

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 Liability Of Partnerships Under Civil Law Decided By Federal Court Of Justice - Germany

A judgment from the German Federal Court of Justice (file number: II ZR 197/10) made clear that an associate can still be held liable even after he retired from a GbR. The ruling underlines the liability risks for associates that have to be considered in connection with the withdrawal from a GbR. The associates are not freed from the risk of liability, as the above ruling shows. This is true even though the law excludes post liability.

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 Commission For Trade Representative Contracts Can Be Regulated - Germany

Contradictory contractual commission regulations of trade agents can be found invalid. The higher regional court of Munich (Az. 23 U 4793/11) ruled on March 22nd 2012 that commission determining clauses can be ineffective in the light of an coexisting and simultaneously completed cooperation agreement and trade-agent contract.

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 Succession Cases With Foreign Elements - Germany

Intestacy cases can often be governed by the German as well as the foreign succession laws which can complicate the implementation of the inheritors’ rights and claims. Nowadays, succession cases with foreign elements have become more often. Various reasons can be cited in this concern: Germany for instance, is home for many intestates of foreign nationalities.

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 Faulty Organization By A Manager Of A Limited Liability Company - Germany

According to a recent judgment by the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012), it is the responsibility of the manager of a Ltd Company to have a decent enough overview of the financial and economic situation, in order to be able to fulfill his duties properly.

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 Federal Court Of Finance States That Income Tax For The Death Year Of The Passed Can Be Deductible - Germany

The verdict of the German Federal Finance Court (BFH) of the 04.07.2012 (AZ: II R 15/11) strongly portrayed the fact that the income tax debt for the death year of the departed is actually tax deductible. Consequently, going forward, the debts belonging to the deceased, consisting of church taxes as well as the solidarity surcharges, may be deducted prior to computation of the inheritance tax by the taxation office.

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 No Time Significance Meant For Community Trademark Prioritization - Germany

When the key concern of a community trademark compared to a national trademark is of question, then the day of registration is applicable, but not the particular time. The actual precise moment of one particular brand name’s enrollment should not be taken into consideration.

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 Expiration By Limitations Possible For Inheritance Claims At The End Of The Year - Germany

Inheritance claims may expire at the end of the year, due to a law change in accordance with the inheritance reform. In the year 2010 an inheritance reform changed the limitation rules and could show its impact this year. The inheritance - and limitations law reform became effective on 01.01.2010.

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 Time Consideration Is Irrelevant For Community Trademark Prioritization - Germany

Where the priority of the community trademark over a national trademark is in debate, then the day of registration is pertinent and not the exact time. The precise time of the brand registration must not be considered. With the help of a Spanish court, the European Court of Justice (ECJ) built a specific ruling on the 22.03.2012 (C - 190/10) that the term "registration day", consistent with article 27 of the Community trademark rules...

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 Co-Partner Of A Limited Partnership Can Be Excluded - Germany

Along with the explanation to the co-partner, it requires the adoption of resolutions by the other partners to evoke the exclusion of a co-partner from a limited partnership. The Federal Court of Justice judgment of the 6/21/2011 (File number: II ZR 262/09) decides about the exclusion of a co-partner from a limited partnership.

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 Federal Court Of Finance Decides That Income Tax For The Year Of Death Of The Departed Is Deductible - Germany

The decision from the German Federal Finance Court (BFH) of the 04.07.2012 (AZ: II R 15/11) evidently stipulated that the income tax debt for the entire 12 month period of the departed is tax deductible. Therefore, at some forward point, the debts from the deceased, along with church taxes plus the solidarity surcharges, are often deducted just before the taxation office is granted to calculate the inheritance tax.

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 Imitation Protection Of Internet Sites By Copyright Law - Germany

The operator of an Internet address has, as a rule, a special interest in the protection of his advertising appearance on the Internet against imitation. However, such a protection, from the copyright law, is guaranteed only up to a certain creation/design point.

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 No Time Relevance When It Comes To Community Trademark Prioritization - Germany

As soon as the principal interest of a typical community trademark over a federal trademark is questioned, then the day of registration is relevant and not the exact time. The very time of any brand registration should not be taken into account.

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 Distribution Of Pictures Cannot Be Prohibited By Publishers - Germany

By grant of exclusive rights in favor of a publishing company, a photographer does not lose, in all cases, the right of use for individual photos of a series. The higher regional court of Cologne decided with the judgment of the 21/12/2011 (File number: 6 U 118/11) in favor of the artist.

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 Federal Court Of Finance Clarifies That Income Tax For The Year Of Passing Of The Departed Is Deductible

The decision of the German Federal Finance Court (BFH) dated 07/04/2012 (AZ: II R 15/11) evidently stipulated that the income tax debt for the entire 12 month period of the passed-on individual is tax deductible. Therefore, at some forward point, the debts from the deceased, together with church taxes, as well as, the solidarity surcharges, are often deducted just before the financial authorities are granted sum up the inheritance tax.

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 No Time Significance With Regards To Community Trademark Prioritization - Germany

Whenever the priority of a community trademark over a nationwide trademark is in doubt, then the day of registration is pertinent and never the exact time. The very time of the brand enrollment should not be taken into consideration.

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 Managers Of A Limited Liability Company Can Be Liable For Faulty Organization – Germany

It is the responsibility of the manager of a Ltd Company to have a decent enough overview of the financial and economic situation of the company, according to a recent judgment by the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012). The manager needs to be able to fulfill his duties properly.

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 Certain Time Irrelevant For Community Trademark Prioritization - Germany

Where the priority of the community trademark over a national trademark is in debate, then the day of registration is pertinent and not the exact time. The precise time of the brand registration mustn't be considered. With the help of a Spanish court, the European Court of Justice (ECJ) built a specific ruling on the 22.03.2012 (C - 190/10) that the term "registration day", consistent with article 27 of the Community trademark rules (GMV)...

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 Germany - Observing Deadlines Remains Important In Labor Law

Several current judgments of the German Federal Labor Court show that there is no room for hesitation when it comes to questions pertaining to labor law. In the recent past, the court explained that though vacation entitlements accrue from long standing employment contracts, that these claims however, expire 15 months after the end of the holiday year. In other proceedings, it was made clear that a 2 months deadline has to be kept in order to assert the compensation claims for discrimination.

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 Germany - Income Tax For Year Of Death Of The Deceased Deductible According To Federal Court Of Finance

The verdict of the German Federal Finance Court (BFH) of the 04.07.2012 (AZ: II R 15/11) strongly portrayed the point in which the income tax debtfor the death year of the departed is actually tax deductible. Consequently, going forward, the debts belonging to the deceased, consisting of church taxes, as well as, the solidarity surcharges, can be subtracted before computation of the inheritance tax by the taxation office.

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 Limited Partnership Can Exclude A Co-Partner - Germany

The adoption of resolutions by the other partners is necessary to evoke the exclusion of a co-partner from a limited partnership, along with the explanation to the co-partner. If the partnership contract of a limited partnership determines that a co-partner needs to leave the partnership, or should the remaining partners want his withdrawal for important reasons by declaring this to him, then this clause needs interpretation.

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 Regulation Of Fees For Trade Representative Contracts In Germany

Contractual commission regulations of trade agents can be void if they are contradictory. According to a ruling of the higher regional court of Munich (Az. 23 U 4793/11) from March 22nd 2012 it was determined, that commission determining clauses can be inoperable if there are an coexisting and simultaneously completed cooperation agreement and trade - agent contract. Following § 307 para. 1 sentence 2 BGB (German civil code) these agreements can be found void if they are inconsistent.

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 Flawed Organizing By A Manager Of A Limited Liability Company - Germany

As documented in the latest judgment by means of the Federal Court of Justice (BGH, II ZR 243/11 from the 19.06.2012), it's the obligation of the manager of a particular Limited Company to possess a good enough comprehension regarding the fiscal and economic condition of their company, in order to be qualified to meet his/her assignments in the proper way.

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