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10.10.2025 | In the media

KPMG Law guest article in NZG: Compliance due diligence in SMEs: Minimum scope and contractual mapping of compliance risks of the target company

In the context of M&A transactions, compliance usually still plays a subordinate role in legal due diligence. The purpose of this article is, on the one hand, to shed light on the obligation of corporations to carry out compliance due diligence and, on the other hand, to determine a minimum scope for this in practice. This is of considerable importance in practice because there can be considerable transaction risks in the area of corporate compliance obligations, the contractual representation of which presents the parties with a number of challenges. KPMG Law expert Thomas Giering therefore also discusses how the positions of seller and acquirer can be balanced in the various phases of an M&A transaction.

You can find the entire article in the Neue Zeitschrift für Gesellschaftsrecht.

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20.01.2026 | In the media

Guest article in Personalmagazin – Mobile working: Working without borders?

Mobile working from abroad opens up new opportunities for employees and employers alike. Legally, working models such as “Work from Anywhere” (WFA) or “Workation” must…

12.01.2026 | In the media

Guest article in Economy and Competition: Earnings calls under (AI) control: New starting point for the Commission’s dawn raids

Public statements made by companies in earnings calls harbor antitrust risks: In such presentations of quarterly or annual results and the subsequent discussion with analysts,…

09.01.2026 | KPMG Law Insights

EmpCo comes into force – answers to the most important practical questions

Environmental statements are becoming increasingly risky for companies. Due to the Empowering Consumers Directive (EmpCo), much stricter rules will soon apply to environmental claims and…

05.01.2026 | In the media

KPMG Law expert in the Börsen-Zeitung on the digital euro

The digital euro is set to arrive by 2029. However, the central bank still has a lot of convincing to do. There is a great…

22.12.2025 | KPMG Law Insights

New EU directive tightens environmental criminal law

Environmental crime will be punished more severely in future. Directive (EU) 2024/1203 on the protection of the environment through criminal law is being transposed into…

19.12.2025 | KPMG Law Insights

Digital Omnibus: More efficiency instead of deregulation

The EU Commission wants to streamline digital laws. On November 19, 2025, it presented its proposals for the “Digital Omnibus” (including a separate AI Omnibus).…

18.12.2025 | Deal Notifications

KPMG Law and KPMG advise the shareholders of Frerk Aggregatebau on the sale to DEUTZ

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) and KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) provided comprehensive advice to the shareholders of Frerk Aggregatebau GmbH (Frerk) on the sale…

17.12.2025 | KPMG Law Insights

AI-supported risk checks of NDAs and CoCs: how legal departments benefit

Artificial intelligence can relieve legal departments of routine tasks such as checking non-disclosure agreements (NDAs) or codes of conduct (CoCs). These documents are part of…

16.12.2025 | In the media

Interview with KPMG Law experts: CSDDD after the omnibus: “Toothless tiger” or pragmatic solution?

The agreement on the Omnibus I package is causing discussion. Among other things, the thresholds for the EU Supply Chain Directive (CSDDD) have been significantly…

15.12.2025 | In the media

KPMG Law guest article in Tagesspiegel Background: What the digital omnibus means for companies today

The debate on the digital omnibus has only just begun. Companies should contribute their expertise to the ongoing process and strengthen their internal foundations –…

Contact

Dr. Thomas Giering

Senior Manager
Leipzig Site Manager

Münzgasse 2
04107 Leipzig

Tel.: 034122572548
tgiering@kpmg-law.com

© 2026 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit https://home.kpmg/governance.

KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.

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