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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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21.04.2026 | In the media

Guest article in HR Journal: Working without borders, limited legal certainty: Managing the risks of international remote work

Cross-border home office is strategically relevant – but also an underestimated area of risk. Between permanent establishment risk and residence law hurdles, companies are faced…

16.04.2026 | KPMG Law Insights

Index clauses in commercial leases: BGH ruling opens up clawback risks for landlords

Value assurance provisions in the form of index clauses in standard commercial leases are not only subject to the restrictions of the Price Clause Act,…

16.04.2026 | In the media

Guest article in Beschaffung aktuell: Faster procurement for the Bundeswehr

With the Planning and Procurement Acceleration Act, the German government wants to make Bundeswehr procurement significantly faster. The temporary special law simplifies procurement procedures, allows…

09.04.2026 | Press releases

KPMG Law strengthens its insurance practice in Cologne with Dr. Julia Faenger

Since April 1, 2026, Dr. Julia Faenger, LL.M., has been strengthening the insurance law advice of KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) in Cologne as…

08.04.2026 | KPMG Law Insights

New Package Travel Directive 2026: Complaint management becomes mandatory

The EU is reforming the Package Travel Directive. The amendments were adopted by the European Parliament and Council in March 2026 and are expected to…

02.04.2026 | KPMG Law Insights

Building Modernization Act (GMG): What is now important for companies

The planned Building Modernization Act (GMG) is set to replace significant parts of the previous Building Energy Act (GEG). Companies in the real estate industry,…

01.04.2026 | In the media

Manager Magazin: KPMG Law in first place for legal advice

Every two years, Manager Magazin, together with the Wissenschaftliche Gesellschaft für Management und Beratung (WGMB), awards Germany’s best auditors with a “Best-in-Class” seal and evaluates

27.03.2026 | KPMG Law Insights

Special Infrastructure Fund and State Aid Law: Orientation for Funding Practice and Planning

The special fund “Infrastructure and Climate Neutrality” (SVIK) also entails considerable responsibility under state aid law for federal states, municipalities and recipients of funds. Anyone

23.03.2026 | Deal Notifications

KPMG Law, KPMG Law AT as well as KPMG in Germany and KPMG in Austria advise GOLDBECK GmbH on the acquisition of 50 percent of the shares in ZAUNERGROUP Holding GmbH

KPMG Law Rechtsanwaltsgesellschaft mbH (KPMG Law) and Buchberger Ettmayer Rechtsanwälte GmbH (KPMG Law AT) as well as KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG in Germany) and KPMG…

19.03.2026 | KPMG Law Insights

Business Judgement Rule in the use of AI: how governing bodies are liable for decisions

If an AI provides the basis for business decisions, the people responsible are liable, not the machine. This makes the use of artificial intelligence risky…

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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