BaFin – Binary options still off limits to retail investors It remains illegal in Germany to sell binary options to retail clients according to an administrative act of Germany“s Federal…
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Voluntary disclosure of unreported income in estate Unreported income in an estate can become a problem for the heirs. If it has been concealed from the tax authorities, it may…
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Tax dispute – Additional income from large celebration A celebration organized by an employer for an employee may give rise to taxable income according to the Finanzgericht Münster. While an…
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CJEU bolsters protected designations of origin Evoking protected designations of origin may be unlawful. That was the verdict of the Court of Justice of the European Union (CJEU) in a…
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OLG Zweibrücken bolsters copyright vis-à-vis public authorities According to a ruling of the Oberlandesgericht (OLG) Zweibrücken, the Higher Regional Court of Zweibrücken, from February 28, 2019, public authorities must not…
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Infringement of indication of geographical origin in whisky dispute A distillery based in Baden-Württemberg is not allowed to feature the word „Glen“ in the name of its whisky. The Landgericht…
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OLG München on post-contractual non-compete clauses for managing directors Post-contractual non-compete clauses for managing directors are standard practice. But should these clauses go beyond the scope of what is necessary,…
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Unreported income in foreign accounts – Immunity still possible through voluntary disclosure Voluntary disclosure leading to immunity from tax evasion charges is still a current topic. It remains the only…
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OLG Hamm on using a registered trademark Anyone registering a trademark needs to actually use it. According to a ruling of the Oberlandesgericht (OLG) Hamm, the Higher Regional Court of…
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Steinhoff accounting scandal – Shareholders can pursue claims for damages At the end of 2017, Steinhoff International Holding was rocked by an accounting scandal that sent its share price plummeting.…
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Misleading advertising – Notice about risks and side effects Enhancing or promoting products in a way that is misleading to consumers may be in breach of competition law. That was…
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by Prof. Dr. Christoph Ph. Schließmann Building or buying a superyacht is a complex undertaking that involves integrating and coordinating a number of parties and stakeholders. In the process, more…
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BFH – Rate of inheritance tax applies to total amount In the case of inheritance tax, the taxable amount is not split up and subject to differential tax rates. That…
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Antitrust violations – European Commission imposes fines on automotive suppliers The European Commission has imposed fines totaling 368 million euros on two automotive suppliers for violations of antitrust law. The…
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