• Newsletter

14. Januar 2011

2010 Year-End German Law Update

Kanzlei/Unternehmen:    Gibson, Dunn & Crutcher LLP
Verfasser: Dr. Benno Schwarz, Dr. Philip Martinius, Dr. Mark Zimmer
Rechtsgebiete Arbeits- und Sozialrecht, Bank- und Kapitalmarktrecht, Compliance, EU- und internationales Recht, GesellschaftsR/Corp./M&A, Gewerblicher Rechtsschutz/IP, Sonstige, Steuerrecht
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Corporate Law

1. Required Qualifications for the Independent Financial Expert in the Supervisory Board

2. Period of Statutory Limitation for Board Members' Liability Extended to Ten Years

3. Compensation of Minority Shareholders Meets Reality Test

4. Requirements for Activation of Shelf or Dormant Companies Eased


Terminating Comfort Letters With Short Notice Endorsed

Corporate Compliance Matters / White Collar Matters

Reinforcement of Privilege for Attorneys in Germany by Legislature, but Other Questions Remain Unclear

Employment Law

1. More than one Union per Business Permissible

2. European Court Widens Scope for Transfer Of Business under German Law (Betriebsübergang)


Tax Law -- The Annual Tax Act 2010

1. Revised Calculation of Hidden Reserves under the Change-of-Control Clause

2. Exit Tax Rules Revised and Tightened

3. Amendments of CFC Rules - Assault on the Maltese Fortress