In the coalition agreement, the coalition partners agreed to abolish the Supply Chain Due Diligence Act (LkSG) as part of the implementation of the European Supply Chain Directive CSDDD and to remove the reporting obligation of the LkSG beforehand. The latter is now happening: on September 3, 2025, the Federal Cabinet approved a corresponding amendment […]

In order to reduce its CO2 emissions, the logistics industry is increasingly turning to electromobility. This is not only due to ESG regulations such as reporting obligations; customers and clients are also demanding sustainable transport routes and green logistics. For logistics companies, this means that they need electric vehicles and a robust charging infrastructure that […]

In July 2025, the Military Counterintelligence Service reported a significant increase in spying attempts and disruptive measures by the Russian secret service, according to media reports. It is becoming increasingly realistic that the German energy infrastructure could also be the target of sabotage. Several German municipal utilities and energy suppliers have already fallen victim to […]

A German tech company had been paying license fees to a contractual partner in Panama for years without ever having any problems. However, few people knew that Panama has been on the EU’s “blacklist” since 2021. In 2024, the management received unpleasant mail from the tax office’s fines and penalties department. Withholding tax should have […]

The coalition has set itself ambitious goals in the areas of bureaucracy reduction, state modernization and modern justice. And for good reason: comprehensive structural reforms are intended to strengthen the confidence of citizens and companies in the efficiency of the state and thus in the democratic community itself. At the same time, structural reforms, digitalization […]

Insurance companies can use artificial intelligence (AI) to make their processes considerably more efficient. At the same time, special compliance requirements apply to the financial sector. In addition to general regulations such as “MaGo”, “DORA” and “IDD”, AI-specific requirements, for example from the AI Act or the BaFin principles on big data and AI, must […]

The EU lacks money in many areas, including for infrastructure, the expansion of digitalization and defence. At the same time, Europeans have large savings. These are now to benefit the European economy. This is what the EU Commission’s plans for the Savings and Investment Union (SIU) envisage. What is the Savings and Investment Union? The […]

Further authors and contact persons: inside: Dr. Anne Schäfer, Marco Strootmann, Anastasia Podolak The tax authorities are targeting influencer marketing. Authorities in several federal states are currently investigating professional influencers on suspicion of tax evasion, including the State Office for Combating Financial Crime in North Rhine-Westphalia (LBF NRW). The authorities assume that a large number […]

The law implementing the Renewable Energy Directive can enter into force soon after the Bundestag approved the draft on July 10 and the Bundesrat on July 11, 2025. The law speeds up the approval process for the construction of renewable energy plants enormously. This will lead to greater planning certainty for the companies involved and […]

Electricity distribution grid operators may charge construction cost subsidies for grid connections of battery storage systems. This was decided by the Federal Court of Justice (BGH) on July 15, 2025 (Az EnVR 1/24). The amount of the construction cost subsidies may be calculated according to the performance price model established by the Federal Network Agency. […]