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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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05.11.2026 | KPMG Law Insights

Security Clearance Checks Under the SÜG—Practical Implementation and Common Mistakes

Before employees are granted access to sensitive information or perform security-sensitive tasks as part of an assignment, their reliability must be verified through a special…

04.11.2026 | KPMG Law Insights

EUDR: These obligations apply throughout the supply chain – as of 2026

After being postponed twice, the EU Deforestation Regulation (EUDR) is expected to take effect on December 30, 2026. Companies that handle certain products derived…

04.11.2026 | In the media

JUVE: Risks Associated with the Use of AI at the Highest Levels

AI can assist executive boards, supervisory boards, and managing directors in making decisions. However, unverified results can create liability risks. Fraport General Counsel Thomas Stoll…

30.10.2026 | In the media

New Podcast in the Packaging Journal: PWR in Practice—Who Is Liable, Who Pays, and What Are the Current Rules?

The core obligations of the PPWR have been in effect since August 12, 2026. In the Packaging People podcast, Dr. Simon Meyer of KPMG Law…

29.10.2026 | In the media

KPMG and KPMG Law Article in *Betriebs-Berater*: Pitfalls in Customs Law

In light of geopolitical changes, new trade barriers, and more rigorous audits, customs and foreign trade law are increasingly becoming a focus for companies. The…

27.10.2026 | In the media

Op-Ed in Versicherungsmonitor: The Environment Is Finally Becoming a Compliance Risk

With the implementation of the new EU Environmental Criminal Law Directive, the environment is becoming a core area of managerial liability. Managers face reputational damage,…

27.10.2026 | KPMG Law Insights

Federal Court of Justice on the Summary Report: Tax-Exempt but Still a Criminal Offense

Can someone be punished for sales tax evasion even if the sales were subsequently deemed tax-exempt? Yes, says the Federal Court of Justice (BGH) in…

23.10.2026 | KPMG Law Insights

PHP2Shell may trigger legal obligations for companies

Two critical vulnerabilities in the PHP programming language are threatening web applications and digital products worldwide. The Federal Office for Information Security (BSI) has warned…

20.10.2026 | In the media

KPMG Law Guest Column in it daily: The Business Judgment Rule and the Use of AI

The rapid advancement of artificial intelligence presents corporate leadership with diverse and far-reaching decisions. These decisions concern not only the selection and deployment of appropriate…

19.10.2026 | In the media

New articles have been published in PERSONALFÜHRUNG

The current issue of PERSONALFÜHRUNG (10–11/2026) features two articles by female experts from KPMG and KPMG Law. In the article “Will AI Save the Day?…

Contact

Dr. Thomas Giering

Senior Manager
Site Manager Leipzig

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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