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Private real estate sales in the context of succession cases and own-use

Recently, a number of new court rulings with respect to private sales transactions involving real estate were disclosed. The courts ruled on whether […]

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‘No Russia clause’ – Western sanctions and the need for action by companies

On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13 and no.12) against Russia. A particular […]

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AI in the workplace - The risks call for guidelines and operational instructions

The chatbot ChatGPT was launched by OpenAI, a US American company, in November 2022. Since then, such so-called large language models (generative […]

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Liability of executive bodies - Limits via the allocation of responsibilities

The liability of the executive bodies of corporations is a matter that routinely keeps the courts busy. Where there are several managing directors the […]

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Online Banking - Bank statements should be regularly backed up

These days, bank transactions are being performed more and more frequently via smartphones or PCs. Admittedly, the credit institutions regularly place […]

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Consumer protection - Button for online cancellation must be easily recognisable

Even though it is understandable that companies usually want to hold on to their customers for as long as possible, nevertheless, the principle that […]

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Dismissal on the grounds of time fraud is possible even after unlawful data evaluation

The General Data Protection Regulation (GDPR) specifies, among other things, how video surveillance has to be run. In particular, it stipulates for […]

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Tax planning by means of a usufruct in favour of children

The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]

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German Whistleblower Protection Act – Reporting channel is required where there are at least 50 employees

On 17.12.2023, the statutory provisions in the Whistleblower Protection Act (Hinweisgeberschutzgesetz, HinSchG), which first came into force on […]

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Expansion of the scope of the German Act on Corporate Due Diligence Obligations in Supply Chains

The Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG), which regulates corporate responsibility […]

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