Germany: Corporate and Company Law

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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
Article
Wenn Der Gesellschafter Zum Prozessfinanzierer Wird: Der BGH Zieht Die Grenzen Der Treuepflicht Neu
Der Bundesgerichtshof hat sich mit der Reichweite der gesellschafterlichen Treuepflicht bei Prozessfinanzierungsvereinbarungen zwischen einer GmbH und einem nahestehenden Gesellschafter befasst. Zugleich wurden grundlegende Anforderungen an die ordnungsgemäße Einberufung von Gesellschafterversammlungen und die Grenzen der Vertretungsmacht nach § 37 Abs. 2 GmbHG bei gesellschafterbeherrschten Vertragspartnern geklärt.
Germany Commercial
PL
PwC Legal Germany
Article
Neues Zur Unternehmerischen Mitbestimmung: Keine Wechselseitige Zurechnung Von Arbeitnehmern Eines Gemeinschaftsbetriebs Für Den Schwellenwert Des Drittelbeteiligungsgesetzes, BGH 23.06.2026
Der Bundesgerichtshof hat entschieden, dass bei der Ermittlung des Schwellenwerts von 500 Arbeitnehmern nach dem Drittelbeteiligungsgesetz keine wechselseitige Zurechnung von Arbeitnehmern eines Gemeinschaftsbetriebs erfolgt. Maßgeblich ist allein die Anzahl der Arbeitnehmer der Aktiengesellschaft selbst. Diese Entscheidung klärt eine bislang umstrittene Rechtsfrage im Bereich der unternehmerischen Mitbestimmung und schafft Rechtssicherheit für Konzernstrukturen.
Germany Commercial
PL
PwC Legal Germany
Article
German Government Seeks To End ‘circumvention’ Of Co-determination Through Shelf SE
The German Federal Government has announced plans to restrict co-determination arrangements through European Companies (SE) established without employees, potentially ending the use of 'Shelf SEs' to circumvent German co-determination law. While no draft bill or specific implementation provisions have been announced, companies currently planning or preparing SE structures should closely monitor developments and examine their available options.
Germany Commercial
PL
PwC Legal Germany
Article
Liability Risks Arising From De Facto Management
In small family businesses and medium-sized enterprises, individuals who assume management functions without formal appointment face significant legal exposure as "de facto managing directors." This risk becomes particularly acute during corporate crises when shareholders take operational control or when financing banks deploy representatives with extensive decision-making authority. German courts have developed comprehensive case law establishing that such individuals bear the same duties and liabilities a
Germany Commercial
MB
Mayer Brown
Article
Deepfakes, Chatbots, AI-Generated Text: European Commission Details Transparency Obligations Under The AI Act
The European Commission has published draft guidelines interpreting the AI Act's transparency obligations, establishing when and how organizations must disclose AI-generated content, deepfakes, and automated interactions. These guidelines clarify that deepfake labeling applies regardless of intent to deceive, that AI systems must identify themselves at the point of interaction, and that the editorial review exception for AI-generated text requires substantive human oversight with clear accountability.
European Union Technology
GT
Greenberg Traurig, LLP
Article
Beyond Omnibus & Co.: The Substantive Challenges Of Non‑Financial Reporting In Practice
The European Union's Omnibus package has raised expectations that sustainability reporting will become simpler, yet companies are discovering that the real challenges lie not in regulatory requirements themselves, but in operational implementation. From data availability issues in EU Taxonomy assessments to structural complexities in multi-business corporate groups, organizations face significant hurdles in establishing effective non-financial reporting processes.
Germany Accounting
GGI Global Alliance
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