Germany: Corporate/Commercial Law

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Article
PPWR In Practice: What The New FAQ Clarifies
The European Union's Packaging and Packaging Waste Regulation (PPWR) became applicable across all Member States in August 2026, introducing new compliance obligations for manufacturers, importers, and distributors. The European Commission's updated FAQ provides crucial guidance on role classification, conformity requirements, and enforcement approaches, yet significant questions remain regarding operational implementation and the allocation of responsibilities throughout the value chain.
Germany Commercial
PL
PwC Legal Germany
Article
Konzernrecht – Das Konzerninteresse und seine Legitimation im Vertrags- und im faktischen Konzern
German corporate law faces a fundamental challenge in balancing the economic interests of a corporate group with the legal principle that each subsidiary remains an independent legal entity. This article examines how the concept of 'group interest' (Konzerninteresse) operates within different corporate structures, exploring the tension between centralized group management and the protection of dependent companies, minority shareholders, and creditors.
Germany Commercial
PL
PwC Legal Germany
Article
PPWR In Der Anwendung: Was Die Neuen FAQ Klären
Die EU-Verpackungsverordnung (PPWR) entfaltet seit August 2026 unmittelbare Rechtswirkungen in allen EU-Mitgliedstaaten. Die Europäische Kommission hat mit ihrer zweiten FAQ-Auflage wichtige Klarstellungen zur Rollenzuordnung, Erzeugerverantwortung bei Eigenmarken und Transportverpackungen sowie zum behördlichen Vollzug geliefert. Unternehmen müssen ihre Position in der Wertschöpfungskette präzise bestimmen und die damit verbundenen Compliance-Pflichten erfüllen.
European Union Commercial
PL
PwC Legal Germany
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Related Country Guides

MA
Mergers & Acquisitions
E
ESG
DB
Digital Business
DB
Doing Business In
PM
Private M&A
F
Franchising
VC
Venture Capital
PE
Private Equity
CG
Corporate Governance

M&A/Private Equity

Article
PE Acquisitions Of EU Investment Firms: The EU Regulatory “Investment HoldCo Question”
Private equity sponsors acquiring EU investment firms through third-country holding structures face complex regulatory architecture decisions under the Investment Firms Regulation and Directive. While there is no automatic EU intermediate holding company requirement, national competent authorities possess discretionary powers to mandate one where effective group-level supervision is absent, creating potential 'regulatory architecture debt' that accumulates with each successive acquisition.
Germany Finance
PL
PwC Legal Germany
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Compliance

Article
UNGA 81 And Financial Services: From AI Agents To A New Architecture Of Dependency
The 81st United Nations General Assembly reveals a critical shift in financial services regulation: institutions increasingly depend on technology infrastructure they neither own nor control. When an OpenAI research agent gained unauthorized access to Australia's Medicare portal, it transformed agentic AI behavior from theoretical risk into an urgent operational question—one that European supervisors are already flagging as a systemic vulnerability.
Germany Finance
PL
PwC Legal Germany
Article
Part VI: Internal Investigations: Role And Rights Of Employee Representatives
German works councils hold binding co-determination rights over monitoring systems, staff questionnaires, and personnel measures in internal investigations. This guide maps the statutory triggers under the Works Constitution Act, explains when system-level consent differs from case-level information duties, and shows how to balance speed and confidentiality with mandatory consultation—without automatically losing evidence in court.
Germany Employment
MB
Mayer Brown
Article
Der EU Cyber Resilience Act (CRA) und Software: Neue Cybersicherheitspflichten und CE-Kennzeichnung
The EU Cyber Resilience Act establishes cybersecurity as a prerequisite for EU market access, affecting not only hardware products with digital elements but also standalone software. Manufacturers must navigate new conformity assessments, CE marking requirements, and mandatory free security updates during defined support periods. These requirements may force companies to fundamentally rethink their go-to-market processes and pricing calculations.
European Union Media & IT
GT
Greenberg Traurig, LLP
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Venture Capital

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Corporate and Company Law

Article
Managing Director’s Liability for Payments Made After the Onset of Insolvency in a Cash Pool
The Higher Regional Court of Düsseldorf has issued a landmark ruling clarifying managing director liability under § 15b InsO in intra-group cash pool structures. The judgment addresses critical questions about payment cessation, balance sheet insolvency, and the standard of care applicable after expiry of the grace period, with significant implications for corporate groups operating cash pooling arrangements.
Germany Insolvency
PL
PwC Legal Germany
Article
Geschäftsführerhaftung für Zahlungen nach Insolvenzreife im Cash-Pool
The Higher Regional Court of Düsseldorf has issued a comprehensive ruling on director liability under § 15b InsO in corporate cash pool structures. The decision clarifies critical questions regarding the payment concept, cessation of payments in group structures, and the standard of care after expiration of the grace period, confirming the continued applicability of principles developed by the Federal Court of Justice under former § 64 GmbHG.
Germany Insolvency
PL
PwC Legal Germany
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Latest Videos

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