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Reporting Requirements Germany

Latham & Watkins LLP

German Federal Government Adopts Draft CSRD Implementation Act

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The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability...more

White & Case LLP

Practical and legal implications in Germany following the EU harmonization of enforcement and penalties for sanctions violations

White & Case LLP on

On 24 April 2024, the EU adopted a new directive (Directive (EU) 2024/1226 of the European Parliament and of the Council) which establishes EU-wide rules for defining criminal offences and penalties related to the violation...more

McDermott Will & Emery

Von Zahlungsdienstleistern bis zu Profifußballvereinen: Neue EU-Vorschriften zur Bekämpfung von Geldwäsche verabschiedet

McDermott Will & Emery on

Das Europäische Parlament hat am 24. April 2024 ein neues Gesetzespaket zur Geldwäschebekämpfung verabschiedet, welches das Instrumentarium der EU zur Bekämpfung von Geldwäsche und Terrorismusfinanzierung stärken soll....more

Skadden, Arps, Slate, Meagher & Flom LLP

Seven Myths About the US Law Banning Imports Made With Forced Labor | Insights

Key Points - - In light of the vigorous enforcement of the Uyghur Forced Labor Prevention Act, boards in their oversight role should ensure that their companies conduct heightened diligence on their supply chains, including...more

Morgan Lewis

German Braunschweig Higher Regional Court Rules on Statutory ESG Reporting Obligations for Stock Corporation Management Boards

Morgan Lewis on

In a decision dated May 8, 2023 (case reference: 2 W 25/23), the Braunschweig Higher Regional Court (OLG) addressed the question of whether specific ESG reporting obligations can be provided for in the articles of association...more

Latham & Watkins LLP

German Whistleblower Protection Act: Considerations for Companies

Latham & Watkins LLP on

Companies operating in Germany should implement reporting mechanisms or adapt their existing ones to comply with the new legal requirements. The German Whistleblower Protection Act (Hinweisgeberschutzgesetz — HinSchG)...more

Hogan Lovells

Update zum Transparenzregister: Ende der letzten Übergangsfrist zum 31. Dezember 2022 und Neuigkeiten vom EuGH

Hogan Lovells on

Durch das Transparenzregister- und Finanzmarktinformationsgesetz (TraFinG) wurden im Zuge der Umwandlung des Transparenzregisters von einem Auffang- zu einem Vollregister Übergangsfristen für nun meldepflichtige...more

Hogan Lovells

Ticking the box? Guidelines concerning reporting under the German Supply Chain Due Diligence Act

Hogan Lovells on

On 14 October 2022, the Federal Ministry for Economic Affairs and Export Control (Bundesamt für Wirtschaft und Ausfuhrkontrolle; “BAFA”), has published its long-awaited questionnaire concerning the fulfilment of the reporting...more

McDermott Will & Emery

Whistleblowing

Gesetzentwurf der Bundesregierung für ein Hinweisgeberschutzgesetz - Die Bundesregierung hat am 27. Juli 2022 einen Entwurf für ein „Gesetz für einen besseren Schutz hinweisgebender Personen sowie zur Umsetzung der...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

What Options Do German Employers Have When Setting Up Internal Whistleblowing Units?

As early as December 2019, the European Union’s Directive (EU) RL 2019/1937 (colloquially called the “Whistleblower Directive”) was adopted at the European level. This directive aims to strengthen the protection of persons...more

Wiley Rein LLP

Germany Enacts Mandatory Lobbyist Registration

Wiley Rein LLP on

Effective January 1, federal lobbyist registration in Germany is mandatory, whereas, previous registration had been voluntary. Under the new law, lobbying is defined broadly to include direct and indirect attempts to...more

A&O Shearman

Germany’s New Supply Chain Act – Part 4 of 4 – FAQs

A&O Shearman on

This briefing is Part 4 of a series of briefings aiming at providing an overview of the key elements of the new German Supply Chain Due Diligence Act. On 11 June 2021, the German parliament approved the Federal Act on...more

A&O Shearman

Germany’s New Supply Chain Act – Part 2 of 4 – Compliance

A&O Shearman on

The German Supply Chain Due Diligence Act imposes a mandatory obligation on certain companies operating in Germany to establish, implement and update due diligence procedures to assess compliance with specified fundamental...more

King & Spalding

Nachhaltige Finanzierungen (Sustainable Finance) in der Kreditwirtschaft

King & Spalding on

Das Thema nachhaltige Finanzierung (Sustainable Finance) nimmt weiter an Fahrt auf und steht Anfang 2021 erneut im Fokus: diesseits des Atlantiks ist zum 10. März 2021 die EU-Offenlegungsverordnung in Kraft getreten, nach der...more

Morrison & Foerster LLP

German Federal Government Agrees On Act On Human Rights Due Diligence Obligations Of Companies

On March 3, 2021, the German Federal Cabinet adopted an act on corporate due diligence obligations in supply chains (“Due Diligence Act”; sometimes also referred to as “Supply Chain Act”) (“Government Draft”). The Government...more

Morgan Lewis

German Taxation of IP Rights

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IP rights with a nexus to Germany can create a variety of tax issues under German tax law. These include aspects of German or foreign IP rights generating “German source income,” questions of withholding tax obligations, a...more

McDermott Will & Emery

Homeoffice-Pflicht per Verordnung oder Papiertiger?

McDermott Will & Emery on

In ihrer Konferenz am 19. Januar 2021 haben die Bundeskanzlerin und die Ministerpräsidenten der Länder weitere Maßnahmen zur Eindämmung des Infektionsgeschehens beschlossen. Sie haben in ihrem Beschluss eine befristete...more

Perkins Coie

Blockchain Week in Review - December 2020 #3

Perkins Coie on

CFTC Releases Digital Asset Primer - On December 17, 2020, the CFTC announced a 36-slide Digital Assets Primer. The Digital Assets Primer seeks to build on a prior 2017 release that focused on virtual currencies. This...more

McDermott Will & Emery

Mobile Arbeit – Referentenentwurf des BMAS für ein Gesetz zur mobilen Arbeit

McDermott Will & Emery on

1. ANSPRUCH AUF ERÖRTERUNG MOBILER ARBEIT - Anders als der letzte Referentenentwurf des Bundesministeriums für Arbeit und Soziales (BMAS) sieht der aktuelle Entwurf keinen gesetzlichen Anspruch des Arbeitnehmers auf...more

Fox Rothschild LLP

COVID-19 Data Collection In Restaurants Done Right: Lessons From A German Regulator

Fox Rothschild LLP on

The German state of North Rhine Westphalia has issued an audit checklist for compliant use of data collected in connection with COVID-19 tracing. This checklist will prove useful for U.S. states as similar requirements for...more

White & Case LLP

DAC6 reporting delay proposed by EU Commission due to COVID-19

White & Case LLP on

DAC6 summary - Council Directive 2018/822 – known as DAC6 – is the sixth amendment to the EU Directive on Administrative Cooperation 2011/16/EU. DAC6 is aimed at providing the tax authorities with a “warning system” in...more

Jones Day

German Government Implements Stricter Anti-Money Laundering Rules for Real Estate Sector - Changes to the German anti-money...

Jones Day on

Money laundering risks in the real estate sector have moved increasingly into focus in recent years. The German Government is about to implement stricter anti-money laundering rules following the enactment of the Fourth Money...more

Littler

Germany Seeks to Mandate Human Rights Due Diligence for Companies and Their Global Partners

Littler on

In February 2019, the German Federal Ministry for Economic Cooperation and Development (“Development Ministry”) introduced a draft law (the “Draft Law”) that seeks to mandate human rights due diligence for German companies...more

Skadden, Arps, Slate, Meagher & Flom LLP

Employment Flash - January 2019

This edition of Employment Flash looks at developments in labor and employment law, including with respect to restrictive covenants; new state anti-harassment laws; minimum wage increases; age bias claims; and the employee...more

Skadden, Arps, Slate, Meagher & Flom LLP

Cross-Border Investigations Update - November 2017

This issue of Skadden’s semiannual Cross-Border Investigations Update takes a close look at recent cases, regulatory activity and other key developments, including new U.K. reporting obligations for sanctions violations,...more

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