Latest Posts in the WINHELLER Blog:

Optimizing Taxation in Germany with Investment GmbH/Asset Management GmbH

Sep 19, 23 • Assets, Foundations, Succession • No Comments • Marie Nolte

In certain scenarios, an Investment GmbH (LLC) or an Asset Management GmbH can be the ideal legal structure for managing personal assets in Germany in a tax-efficient manner, ensuring their preservation for the longest possible duration of one’s lifetime. It is […]
PSD 3 & PSR: Implications for Licensed Payment Services in Germany

Sep 19, 23 • Banking Law, Banking Regulations • No Comments • Dr. Annette Wagemann

On June 28, 2023, the European Commission unveiled its draft for an updated European Payment Services Directive, known as the Payment Services Directive 3 (PSD 3). The aim of PSD 3 is to further streamline the laws across member states, while […]
Benefits of Outsourcing Your Internal Reporting Office in Germany: Advantages of an External Ombudsperson

Sep 19, 23 • Compliance • No Comments • Philipp Barring

Since July 1, 2023, the Whistleblower Protection Act (Hinweisgeberschutzgesetz, HinSchG) mandates that companies with over 250 employees establish secure channels for reporting misconduct. This requirement will be extended to companies with more than 50 employees as of December 17, 2023. External […]
GmbH Managing Director: No Personal Liability for Failure to Pay Minimum Wage in Germany

Sep 19, 23 • Employment Law • No Comments • Katharina Kastanov

In their professional capacities, managing directors of a GmbH (limited liability company) are subject to numerous liability risks due to their position of authority. As such, they can be held directly liable by the company’s creditors – with their personal assets, […]
The Ideal Company Purchase from The Buyer’s Point of View in Germany

Sep 19, 23 • Corporate Law • No Comments • Phillipp von Raven

Having already presented the ideal company sale from the seller’s point of view, we would now like to look at the company purchase from the buyer’s point of view. Agreement on purchase conditions Once the target company has been identified, the […]
Temporary Agency Work and Equal Pay in Germany: Collective Agreements May Allow for Lower Remuneration of Temporary Agency Workers

Jun 27, 23 • Employment Law • No Comments • Katharina Kastanov

The equal pay principle is a crucial prerequisite for temporary employment relationships in Germany. In these arrangements, temporary workers are assigned to the hiring company for a specified period to perform work according to the employer’s instructions. This principle ensures that […]
Revised List of Dual-Use Goods Prompts Export Companies to Take Action

Jun 27, 23 • Customs Law • No Comments • Maximilian Segbers

The Dual-Use Regulation regulates the export, transit and brokering of items that have both civilian and military applications. It aims to prevent the proliferation of weapons and technologies that could be used for harmful purposes while still facilitating trade in legitimate […]
German Whistleblower Protection Act will Be in Effect Starting July 2023

Jun 27, 23 • Compliance • No Comments • Dr. Constantin Goette

After a slight delay and minor issues in the legislative process, the Whistleblower Protection Act is now on its way. Starting July 2023, the mandates of the European Whistleblower Directive (Directive (EU) 2019/1937) will be implemented in Germany as well, necessitating […]
Employee Leasing in Germany: The Employer Can Issue Directives by Virtue of The Contract

Mar 31, 23 • Employment Law • No Comments • Dr. Eric Uftring

Employers seeking to assign their employees to customers who intend to employ them within the framework of a service contract must make all contractual agreements clear in advance in order to avoid unintentionally slipping into unauthorized employee leasing. As it is, […]
Cross-border Divisions and Conversions Are Now Possible Within the EU and EFTA

Mar 31, 23 • Corporate Law • No Comments • Phillipp von Raven

With effect from March 1, 2023, German legislation has amended the German Transformation Act (UmwG) to include new provisions on cross-border divisions (Sections 320-332 UmwG) and cross-border conversions (Sections 333-345 UmwG). The so called Mobility Directive of the EU (Directive (EU) […]