Since the beginning of 2020, a new instrument for promoting research in Germany has been available in the form of the tax research allowance, with which companies can receive an allowance of up to 500,000 euros per year for their research expenses. The tax research allowance is particularly interesting due to its relatively easy access….
In my practices I often have a situation in which people based abroad in a country outside the European internal market want to set up a GmbH in Germany and act at its managing directors from abroad. This constellation is problematic and may lead to refusal of the company’s registration at the commercial register if…
Shares in a German limited liability company (GmbH) under German law can in principle be sold to abroad companies without further ado. In contrast to a share transfer to a domestic purchaser, there are a few additional legal aspects to consider. Otherwise, the execution of the share transfer may be significantly delayed or even…
In the last two years, I provided legal support for three abroad franchise business systems which wanted to expand their business to the German market. All three cases concerned very different franchise systems- All came from outside the European common market and had no or little experience with doing business in the European Union (with…
The article is dedicated to the question, under which conditions and circumstances the actions of a commercial agent belonging to a sales organization are attributable to the commercial agent’s principal and when the commercial agent is personally liable. Briefly to the initial situation: In legal terms, the commercial agent usually takes on the role of…