Key Aspects of German Business Law
Michael Wendler • Bernd Tremml
Bernard Buecker
Editors
Key Aspects of German
Business Law
A Practical Manual
Fourth Edition
123
Editors |
|
Michael Wendler |
Bernard Buecker |
Wendler Tremml Rechtsänwalte |
1220 Tower Life Building |
Mörsenbroicher Weg 200 |
310 S. St. Mary’s |
40470 Düsseldorf |
San Antanio, Texas 78205 |
Germany |
USA |
dus@law-wt.de |
mastholte@aol.com |
Dr. jur. Bernd Tremml, M.C.J. |
|
Wendler Tremml Rechtsanwalte |
|
Martiusstraße 5/ II |
|
80802 München |
|
Germany |
|
munich@law-wt.de |
|
The information contained herein is general information and is not intended to provide legal advide. Should you require legal advice, you should seek the assistance of counsel.
Copyright © 2006 Michael Wendler, Bernd Tremml, Bernard Buecker
ISBN: 978-3-540-68574-6 |
e-ISBN: 978-3-540-68577-7 |
Library of Congress Control Number: 2008929899
© 2008 Springer-Verlag Berlin Heidelberg
This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permissions for use must always be obtained from Springer-Verlag. Violations are liable for prosecution under the German Copyright Law.
The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use.
Cover design: WMXDesign GmbH, Heidelberg, Germany
Printed on acid-free paper
9 8 7 6 5 4 3 2 1
springer.com
Preface
This book presents a clear and precise overview of the key aspects of German business law. It was written by attorneys involved in the daily practice of business law in Germany and is aimed at people who wish to orient themselves quickly with the German legal system and the manner in which it impacts business purchases, establishment, operations and liquidations.
The first section of the book is devoted to an explanation of the major issues to be considered in acquiring or establishing a business in Germany. The second section focuses on areas of commercial law that are important for an operating business. In comparison to the last edition four new areas (transportation law, customs regulations, insurance law and state liability law) are treated. The following sections deal with labor law as an independent part of German business law and with computer law. Furthermore, procedural law and European law are addressed. Finally, the last two sections of the book are devoted to an overview over the German tax law, which has an enormous impact on business decisions, and IP law.
In all sections special attention has been paid to highlighting and explaining the differences between the German legal system and that of the United States. Nevertheless, the intention is to provide information that will prove valuable to all foreigners, particularly business men and women and lawyers advising clients with an interest in doing business in Germany.
Although it is the object of this book to provide readers with a general orientation and the foundation for making informed decisions concerning business transactions in Germany, it cannot possibly function as a substitute for case-specific professional advice and by no means purports to do so. Those readers who wish to follow up on any decisions they may have formed on the basis of the material presented here are well advised to seek the guidance of qualified attorneys and tax advisors before entering into any binding obligations.
This holds particularly true in light of the fact that all information here is based on the laws that were in effect in the Federal Republic of Germany on the first of January 2008.
Düsseldorf, Germany |
Michael Wendler |
Munich, Germany |
Bernd Tremml |
San Antonio, TX |
Bernard Buecker |
v
Contents
Introduction...................................................................................................... |
1 |
B. Tremml |
|
Part I How to Establish or Acquire a Business in Germany |
|
Recognized Forms of Business Organizations............................................... |
7 |
B. Tremml and B. Buecker |
|
Establishment of a Company or Branch Office ............................................ |
33 |
T. Fischl |
|
The Acquisition of Closely Held Companies ................................................. |
39 |
B. Tremml |
|
Valuation of Business Enterprises .................................................................. |
55 |
B. Tremml |
|
“Pseudo – Foreign Companies” in Germany – The Centros, |
|
Überseering and Inspire Art Decisions of the European |
|
Court of Justice ................................................................................................ |
59 |
K.F. Sturmfels |
|
Part II Commercial Law |
|
The Law of Contracts ...................................................................................... |
67 |
M. Luber |
|
General Terms of Business (AGB) .................................................................. |
81 |
A. Stadler and M. Luber |
|
Torts .................................................................................................................. |
95 |
T. Tremml |
|
vii
viii |
Contents |
Product Liability Under German and European Law |
................................. 107 |
R. Grote |
|
Real-Estate Property Law Germany.............................................................. |
117 |
C.R. Wolf |
|
The Law of Insolvency and Security Interests .............................................. |
127 |
R. Nacke |
|
Unfair Competition .......................................................................................... |
139 |
H. Schroeder |
|
The Law of Public Procurement..................................................................... |
147 |
N. Müller |
|
Distribution Agreements ................................................................................. |
163 |
M. Bihler |
|
Private Public Partnerships ............................................................................ |
177 |
K.F. Sturmfels |
|
Copyright .......................................................................................................... |
185 |
C. Gerlach |
|
Review of German Private Insurance Law.................................................... |
201 |
T. Steffens |
|
Transport Law and Forwarder Law .............................................................. |
217 |
J. Walther |
|
Customs Law .................................................................................................... |
239 |
B. Kosny |
|
Liability of the State......................................................................................... |
263 |
M. Luber |
|
Part III Labor Law |
|
Aspects of German Labor Law....................................................................... |
277 |
W.D. Schenk |
|
Residence and Work Permit............................................................................ |
291 |
M. Wendler |
|
Contents |
ix |
Part IV Computer Law |
|
Computer Law ................................................................................................. |
307 |
M. Karger |
|
Electronic Commerce ...................................................................................... |
317 |
R.E. Walch |
|
Protection of Internet Domain Names ........................................................... |
323 |
W.C. Leonti and H. Schroeder |
|
Part V Procedural Law |
|
Enforcement of Rights and Claims through the Courts |
|
and Arbitration Tribunals............................................................................... |
331 |
R. Nacke |
|
Principles of the Legal Regulation of Attorney Fees .................................... |
339 |
S. Sandrock |
|
Notaries in Germany........................................................................................ |
351 |
C.R. Wolf |
|
Part VI European Law |
|
Institutions of the European Community ...................................................... |
365 |
B. Tremml |
|
Antitrust Law in the European Community ................................................. |
377 |
B. Tremml and M. Luber |
|
Part VII Tax Law |
|
German Tax Law ............................................................................................. |
389 |
I. Badura |
|
Part VIII IP |
|
The PCT and the Enforcement of Patents in Europe ................................... |
407 |
K. Rupprecht |
|
Trademark Protection in Germany and Europe........................................... |
465 |
E. Popp |
|
Glossary of German Terms
and Abbreviations
Abgabenordnung (AO) |
Tax Code |
Abstraktionsprinzip |
Abstraction Principle |
Abtretung |
Assignment |
Allgemeine Geschäftsbedingungen |
General Terms of Business |
(AGB) |
|
Amtsblatt der Europäischen Union |
Official Journal of the European Union |
Amtsgericht |
Court of Small Claims; Municipal Court |
Änderungskündigung |
A Termination of a Contract with the |
|
Reserved Right to Renew it Under |
|
Altered Conditions |
Änderungsvertrag |
Contract of Amendment |
Angestellte |
Employees; Salary Earners; “White |
|
Collar” Workers |
Aktiengesellschaft (AG) |
Stock Corporation |
Aktiengesetz (AktG) |
Corporation Act |
Aktionär |
Stockholder (of a Stock Corporation) |
Aktie |
A Share of Stock; Stock Certificate |
Arbeiter |
Laborers; “Blue Collar” Workers |
Arbeitserlaubnis |
Work Permit |
Arbeitserlaubnisverordnung (AEVO) |
Work Permit Regulations |
Arbeitsförderungsgesetz (AFG) |
Work Promotion Act |
Arbeitsgerichtsgesetz (ArbGG) |
Code of Labor Procedure |
Arbeitslosenversicherung |
Occupational Incapacity Insurance |
Arrest |
Freeze Order |
Arzneimittelgesetz (ArzneimittelG) |
Pharmaceutical Products Act |
Aufenthaltserlaubnis |
Temporary Residence Permit |
Aufenthaltsgesetz |
Federal Residence Act |
Aufsichtsrat |
Supervisory Board of a Company |
|
or Corporation |
Ausländer |
Foreigner; Alien |
xi
xii |
Glossary of German Terms and Abbreviations |
Ausländergesetz (AuslG) |
Aliens Act |
Ausländeramt |
Aliens Office |
Außenministerium |
Department of Foreign Affairs |
Außenwirtschaftsgesetz |
Federal External Trade Act |
Begehungsgefahr |
Danger of Commission of an Offense |
Bergamt |
Mining Authorities |
Berufsgenossenschaft |
Administrative Authorities in Charge |
|
of Providing Social Insurance due to |
|
Occupational Accidents |
Berufungsverfahren |
Appellate Proceedings (to the Next Higher |
|
Court) |
Beschäftigungsverordnung (BeschV) |
Employment Regulation Order |
Betriebsaufgabe |
Abandonment of a Business Enterprise |
Betriebsrat |
Works Council |
Betriebsstätte |
Operational Location (Dependant Branch |
|
Offiche) |
Betriebsverfassungsgesetz (BetrVG) |
Employee Representation Law |
Bezirk |
District |
BGB-Gesellschaft |
See Gesellschaft Des Bürgerlichen |
|
Rechts |
BGB-InfoV |
Federal Ordinance on the Duty to |
|
Provide Information to the Consumer |
Bilanz |
Commercial Balance Sheet |
Bilanzrichtliniengesetz |
Accounting Directives Act |
Bundesagentur für Arbeit |
Federal Employment Office |
Bundesarbeitsgericht |
Federal Labor Court |
Bundesministerium für Arbeit und |
Federal Department of Labor and Social |
Soziale Sicherung |
Order |
Bundesfinanzhof |
Federal Finance Court |
Bundesgerichtshof (BGH) |
Federal Supreme Court |
Bundeshaushaltsordnung |
Federal Budget Code |
Bundesimmissionsschutzgesetz |
Federal Emission Act |
(BImSchG) |
|
Bundeskartellamt |
Federal Cartel Authority |
Bundesrechtsanwaltsordnung |
German Bar Act |
(BRAO) |
|
Bundesrechtsanwaltsgebührenordnung |
Attorneys’ Fee Ordinance |
(BRAGO) |
|
Bundespatentgericht |
Federal Patent Court |
Bürgerliches Gesetzbuch (BGB) |
Civil Code |
Bürge |
Guarantor |
Bürgschaft |
Surety or Personal Guarantee |
Bundesverfassungsgericht |
Federal Constitutional Court |
Glossary of German Terms and Abbreviations |
xiii |
Darlehen |
loan Intended for Consumption |
|
(Normally a Monetary Loan) |
Delikt |
Tort (Compensatory), Unlawful Act |
Deutsche Angestelltengewerkschaft |
White Collar Union |
Deutscher Beamtenbund |
Civil Servants’ Union |
Deutsche Bundesbank |
Federal Reserve Bank of Germany |
Deutscher Gewerkschaftsbund |
German Association of Industrial Labor |
(DGB) |
Unions |
Dienstvertrag |
Contract for Services (Without any |
|
Promise of Specific Result, as Opposed |
|
to a Werkvertrag) |
dinglicher Vertrag |
Real Contract |
dispositives Gesetzesrecht |
Non-Mandatory Statutory Law |
Duldung |
Residence Toleration |
Durchführungsverordnung zum |
Implementation Ordinance of the Aliens |
Ausländergesetz (DVAuslG) |
Act |
Einfuhrumsatzsteuer |
Import Turnover Tax |
Einführungsgesetz zum BGB |
Introductory Act to the Civil Code |
(EGBGB) |
|
Einigungsgebühr |
Settlement Fee |
Einkommenssteuer |
Personal Income Tax |
Einkommenssteuergesetz |
Income Tax Act |
einstweilige Verfügung |
(Preventive) Injunction |
Einzelunternehmen |
Sole Proprietorship |
Entscheidungen des |
Decisions of the Federal Court for Civil |
Bundesgerichtshofs in Zivilsachen |
Cases |
(BGHZ) |
|
Entsendung |
Posting |
Erbbaurecht |
Inheritable Building Right |
Erbrecht |
Inheritance Law |
Erbschaftssteuer |
Inheritance and Gift Tax |
Erfolgshonorar |
Contingent Fee |
Erstbegehungsgefahr |
Danger of First-time Commission of an |
|
Offense |
Europäische Gesellschaft |
Societas Europaee (SE), European Stock |
|
Corporation |
Europäisches Patentamt |
European Patent Office |
Europäische Wirtschaftliche |
Business for Multinational Enterprises |
Interessenvereinigung (EWIV) |
Comparable to the General Partnership |
Europäischer Gerichtshof (EuGH) |
European Court of Justice (ECJ) |
Europäische Gesellschaft |
Societas Europae (SE), European Stock |
|
Corporation |
xiv
Europäischer Wirtschaftsraum (EWR)
Fernabsatzgesetz Fernstraßenbaufinanzierungsgesetz
Finanzamt Firma
Freizügigkeitsgesetz/EU
Gebührensatz
Gebührenvereinbarung
Gefährdungshaftung Gegenstandswert Gemeinde Gentechnikgesetz (GenTG)
Geräteund Produktsicherheitsgesetz (GPSG)
Gerichtskostengesetz (GKG) Gerichtsvollzieher Gesamtbetriebsrat
Gesamthandsvermögen
Geschäftsbesorgungsvertrag Geschäftsführung ohne Auftrag
Geschäftsgebühr
Gesellschaft des bürgerlichen Rechts (GbR)
Gesellschaft mit beschränkter Haftung (GmbH)
Gesellschafter
Gesellschafterversammlung
Gesellschaftsvertrag
Gesetz gegen Werbung auf dem Gebiet des Heilwesens
Gesetz gegen den unlauteren Wettbewerb (UWG)
Gesetz gegen Wettbewerbsbeschrän kungen (GWB)
Glossary of German Terms and Abbreviations
European Market
Act on Distant Sale Contracts
Private Highway Construction Financing Act
Tax Office; Tax Authorities Legally: Corporate Name Freedom of Movement Act/EU Rate of Charges/Fee Rate
Fee Agreement No-Fault Tort Liability
Value of the Subject Matter Community or Municipality Genetic Technology Act Equipment and Products Safety Act
Court Costs Act
Sheriff’s Officer (Official Debt Collector) Combined or Overall Works Council (Of More Than One Business Unit) Joint Ownership (of the Property of a Partnership)
Contract for Business Services Settlement of a Third Party’s Legal Obligations Without a Contract Fee for Out-of-Court Work
(Also: BGB-Gesellschaft) Civil-Law Partnership
Limited Liability Company
Shareholder (In a Limited Liability Company)
Shareholder Meeting (Limited Liability Company)
Articles of Incorporation Gesetz Law or Act
Law Against Advertising in the Health-Care Sector
Unfair Competition Act
Act Prohibiting Restrictions of
Competition
Glossary of German Terms and Abbreviations |
xv |
Gesetz über den Vertrieb ausländischer |
Law on Foreign Investment Shares |
Investmentanteile (AuslInvestmG) |
|
Gesetz zur Regelung des Rechts der |
Law for the Regulation of General |
Allgemeinen Geschäftsbedingungen |
Business Terms |
(AGBG) |
|
Gewerbeaufsichtsamt/Gewerbeamt |
Trade Supervision Office |
Gewerbeordnung (GewO) |
Trade Supervision Law |
Gewerbesteuer |
Trade Tax |
Gläubiger |
Creditor |
Gläubigerversammlung |
Creditor’s Meeting (In an Insolvency |
|
Proceeding) |
Gläubigerverzug |
Delay of the Creditor |
GmbH & Co KG |
Business Organizational Form Which |
|
is a Combination of a Limited Liability |
|
Company and a Limited Partnership |
GmbH-Gesetz (GmbHG) |
Gmbh Act (Law Governing Limited |
|
Liability Companies) |
Gründungstheorie |
Incorporation Theory (of Business |
|
Enterprises) |
Grundbuch |
Land Register at the Local Court |
Grunderwerbssteuer |
Real Estate Transfer Tax |
Grundpfandrecht |
Real-Estate Mortgages |
Grundsätze ordnungsgemäßer |
Principles of Proper Accounting |
Buchführung |
|
Grundsteuer |
Real Estate/Property Tax |
Haftpflichtgesetz (HaftpflG) |
Liability Act |
Haftungsausschluss |
Total Exemption from Liability |
Haftungsbeschränkung |
Limitation of Liability |
Handelsgesetzbuch (HGB) |
Commercial Code |
Handelsgewerbe |
Commercial Trade Enterprise (Owned |
|
and Operated by Individuals Who are |
|
Merchants by Profession). Governed by |
|
the HGB |
Handelsregister |
Commercial Register |
Handlungsvollmacht (see also: |
Full Power of Attorney (to Represent |
Prokura) |
an Enterprise) |
Handwerksordnung |
Handicrafts Code |
Hauptfürsorgestelle |
Head Office for Public Assistance |
Hauptniederlassung |
Company Headquarters, Main or Head |
|
Office |
Hauptversammlung |
Stockholder Meeting (Stock |
|
Corporation) |
xvi
Industriegewerkschaft (IG)
Industrieund Handelskammer (IHK) Informationsund Kommunikationsdi enstegesetz (IuKDG)
Inhaberaktie Insolvenzordnung Insolvenzplan Insolvenzverwalter Interessenausgleich
Investmentgesetz
Kapitalerhaltungsregeln
Kapitalertragssteuer
Kapitalspiegelmethode
Kaufmann
Kausalitätsvermutung
Kommanditgesellschaft (KG) Kommanditgesellschaft auf Aktien (KGaA)
Kommanditist
Komplementär
Konkurs Konkursordnung (KO) Kontrahierungszwang Kostenordnung (KostO)
Kostenrechtsmodernisierungsgesetz (KostRMoG)
Körperschaftssteuer
Krankenversicherung Kreditwesengesetz (KWG) Kündigungsschutzgesetz (KSchG) Ladenschlussgesetz
Laienrichter
Landgericht Landkreis
Glossary of German Terms and Abbreviations
Industrial Trade Union
Chamber of Industry and Commerce Federal Information and Communication Service Act
Bearer Stock Certificate
Federal Insolvency Act Insolvency Plan Insolvency Administrator
Compromise on Issues of Disagreement Involving Conflicting Interests (for Example, of Employers and Employees) Investment Act
Rules on Capital Maintenance Capital-Yield/Withholding Tax Literally: Capital-Mirroring Method. the Reflection of the Actual Net Value of a Partnership in its Fiscal Balance (As Opposed to Using the Purchase Price as the Means of Measure) Merchant
Assumption of Causation in Regard to Tort Liability
Limited Partnership (for Merchants) Limited Partnership Combined with Stock
Limited Partner (in a Kommanditgesellschaft)
General Partner; Personally Liable Partner (in a Kommanditgesellschaft) Bankruptcy
Bankruptcy Act
Obligation to Enter into Contracts Cost Regulation (for Notary Fees) Legal Costs Modification Act
Corporate Income Tax
Private Health Care Insurance
Lending Business Act
Termination Protection Act
Store Closing Hours Act
Lay Judges
Regional Court
County (Approx. Equivalent)
Glossary of German Terms and Abbreviations |
xvii |
Leasingvertrag |
Leasing Contract |
Lebensmittelund |
Food and Essential Commodities Law |
Bedarfsgegenständegesetz |
|
Leihe |
Gratuitous Loan |
Leitende Angestellte |
Senior Executives; Managerial |
|
Employees (with the Ability to Hire |
|
and Fire); Literally: Leading Employees |
Lohnsteuer |
Wage Tax |
Mahnverfahren |
Summary Proceeding for Debt Collection |
Markengesetz |
Trademark Act |
Mehrwertsteuer |
(MwSt) (also: Umsatzsteuer) Value- |
|
Added Tax (VAT) |
Mehrwertsteuergesetz (MwStG) |
Value-Added Tax Act Miete Rent |
Minderkaufmann |
Small Merchant |
Mitbestimmungsgesetz (MitbestG) |
Co-Determination Law Enabling |
|
Employee Representation in a |
|
Company’s Management |
Montan-Mitbestimmungsgesetz |
Coal-and-Steel Co-Determination Law |
Mutterschutzgesetz (MuSchG) |
Maternity Protection Act |
Namensaktie |
Registered Stock |
Niederlassung |
Branch Office |
Niederlassungserlaubnis |
Permanent Settlement Permit |
Niederlassungsfreiheit |
Right of Establishment Of Companies |
Nießbrauch |
Usufruct |
Notar |
Notary |
Oberfinanzdirektion |
Superior Finance Directorate |
Oberlandesgericht |
Court of Appeals |
Offene Handelsgesellschaft (OHG) |
General Partnership (for Merchants) |
ÖPP-Beschleunigungsgesetz |
Private–Public-Partnerships |
|
Acceleration Act |
Pacht |
Leasing (of an Establishment or a Real |
|
Property) |
Patentanwalt |
Patent Attorney |
Pariser Verbandsübereinkunft |
Paris Convention |
Partnerschaftsgesellschaft |
Professional Partnership |
Personengesellschaft |
Partnership |
Pflegeversicherung |
Long-Term Care Insurance |
Preisangabenverordnung (PAngV) |
Price Indication Regulation |
Produkthaftungsgesetz |
Product Liability Act |
Prokura |
Full Power of Attorney Enabling Company |
|
Representation by an Employee |
Rahmengebühr |
Lump-Sum Fee with an Upper and |
|
Lower Limit |
xviii |
Glossary of German Terms and Abbreviations |
Recht der Leistungsstörungen |
Law of Irregularities in Performance |
Rechtsanwalt |
Attorney at Law |
Rechtsanwaltsvergütungsgesetz |
Attorney Remuneration Act |
(RVG) |
|
Rechtspersönlichkeit |
Legal Personality or Nature (of a Business |
|
Venture) |
Regierungspräsident |
President of the Regional Administration |
Rentenversicherung |
Retirement Pension Insurance |
Repräsentanz |
Representative Organization |
Restschuldbefreiung |
Discharge of Remaining Debt (in an |
|
Insolvency Proceeding) |
Revisionsverfahren |
Appellate Proceedings (to the Highest |
|
Court for Judicial Grounds) |
Richterrecht |
Judicial Law |
Sachverständiger |
Public-Appointed Experts |
Satzung |
Articles of Incorporation of a Stock |
|
Corporation |
Schachtelbeteiligung |
Intercorporate Participation; Mutual |
|
Stockholding |
Scheinauslandsgesellschaft |
Pseudo-Foreign Company |
Schuldner |
Debtor |
Schuldnerverzug |
Delay of the Debtor |
Selbstbelieferung |
The Ability to Procure Goods Oneself |
SE-VO |
European Stock Corporation (SE) |
|
Implementation Regulation (VO) |
Sitztheorie |
Real Seat Theory (of Business |
|
Enterprises) |
Solidaritätszuschlag |
Solidarity Contribution/Surcharge |
Sozialgesetzbuch (SGB) |
Federal Public Welfare Act |
Sozialversicherung |
Social Insurance |
Sozialversicherungspflicht |
Compulsory Social Insurance |
Stammaktie |
Common Stock |
Stammkapital |
Nominal Capital of a Business Enterprise |
Steuer |
Tax |
Steuerberater |
Tax Advisor |
Stille Gesellschaft |
Silent or Dormant Partnership |
Stuttgarter Verfahren |
Stuttgart Procedure (a Way of Assessing |
|
the Value of a Business, which was |
|
Once the Standard Procedure in |
|
Germany but has Recently Fallen Out of |
|
Use Due to its Inaccuracy Pitfalls) |
Terminsgebühr |
Appointment Fee |
Überschuldung |
Excessive Indebtedness |
Glossary of German Terms and Abbreviations |
xix |
Umsatzsteuer |
Value-Added Tax (Vat). Literally: Sales |
|
Tax |
Umwandlung |
Transformation of a Business Enterprise |
|
from One Organizational form to Another |
Umwelthaftungsgesetz (UmweltHG) |
Environmental Liability Act |
Unbedenklichkeitsbescheinigung |
Clearance Certificate |
unerlaubte Bereicherung |
Undue Benefit |
unerlaubte Handlung |
Unlawful Conduct |
Unfallversicherung |
Accident Insurance |
Unterlassungsklagengesetz |
Law Enabling the Filing of Suits for |
|
Discontinuance of Using Unlawful |
|
General Terms of Business |
Urhebergesetz (UrhG) |
Copyright Act |
vereidigter Buchprüfer |
Certified Bookkeeper |
Verfahrensgebühr |
Litigation Fee |
Verfassung |
Constitution |
Vergabeverordnung (VgV) |
Regulation on the Award of Public |
|
Contracts |
Vergütungsverzeichnis (VV) |
Catalogue of Fees for Legal Services |
Vermögenssteuer |
Wealth tax |
Vermögensübertragung |
Transfer of Corporate Assets and |
|
Liabilities Into Public Ownership |
Verschmelzung |
Corporate Merger |
Verschmelzung durch Aufnahme |
Take Over; A Merger with at Least One |
|
Other Company |
Verschmelzung durch Neubildung |
Consolidation of One Corporation with |
|
Another for the Purpose of Forming an |
|
Entirely New Corporation |
Versicherungsaufsichtsgesetz (VAG) |
Insurance Supervision Act |
Versicherungsvertragsgesetz |
Insurance Act |
Vertragsund Vergabeordnung für |
Regulation for Standard Terms for |
Bauleistungen (VOB) |
Contracting Construction Work |
Verwaltungssitz eines Unternehmens |
Principle Place of Business |
Vorschuß |
Retainer |
Vorstand |
Board of Management |
Vorzugsaktien |
Preferred Stock |
Wasserhaushaltsgesetz (WHG) |
Water Conservation Act |
Werkvertrag |
Contract for Work and Labor Promising |
|
A Specific Result |
Wertgebühr |
Fee Based on Case Value |
Wettbewerbshandlung |
Competitive Act |
Wettbewerbsrecht |
Law on Competition |
Widerrufsrecht |
Revocation Right |
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Glossary of German Terms and Abbreviations |
Wiederholungsgefahr |
Danger of Repetition of an Offense |
Wirtschaftsprüfer |
Certified Public Accountant (CPA) |
Wohnungseigentum |
Condominium |
Zivilprozessordnung (ZPO) |
Code of Civil Procedure |
Zug-um-Zug-Leistung |
Mutual Simultaneous Performance |
Zwangsvertrag |
Compulsory Contract |
Zweigniederlassung |
Independent Branch Office |
About the Authors
Inge Badura
Tax consultant and certified public accountant in Munich, Germany. She has many years of experience in all areas of tax law and accountancy, working with both German and international clients, including French and English speaking companies and subsidiaries.
Michael Bihler
Attorney at Law in Munich, Germany – partner in the law firm of Wendler Tremml. He provides legal representation to large international corporations and distribution companies, as well as to developers and mid-sized businesses.
Bernard Buecker
Attorney at Law in San Antonio, Texas. He received the Doctor of Jurisprudence degree from the University of Texas at Austin, was a Fulbright Scholar at the University of Heidelberg School of Law, Germany, and specializes in German – American legal disputes. He was awarded the Service Cross of the Federal Republic of Germany in 1987 and was appointed Honorary Consul of the Federal Republic of Germany by President Rau in 2001.
Thomas Fischl
Attorney at Law in Munich, Germany – senior associate in the law firm of Wendler Tremml. He is chiefly involved with representing the interests of midsized and major IT providers and business customers in both the domestic and international markets. Corporate law and industrial property protection are his areas of further focus.
Carsten Gerlach
Attorney at Law in Berlin, Germany – senior associate in the law firm of Wendler Tremml. His areas of expertise include intellectual property and computer law. He provides legal representation to companies and public authorities, especially in the area of computer law.
Ralf Grote
Attorney at law in Berlin, Germany – partner in the law firm of Wendler Tremml. He is a litigation lawyer with longstanding experience. One of his areas of expertise
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About the Authors |
is the law of product liability. He is active for and recommended by well-known German insurers. Moreover, he provides legal advice to the food industry.
Michael Karger
Attorney at Law in Munich, Germany – partner in the law firm of Wendler Tremml. His areas of expertise include computer law and telecommunications law. He is a frequent lecturer on the law pertaining to the use of on-line computer services.
Beata Kosny
Attorney at law in Düsseldorf, Germany – senior associate in the law firm of Wendler Tremml. She specializes in giving comprehensive legal advice to
transnational corporations on their cross-border activities, particularly supporting Polish companies in their operations in Germany. She also concerns herself with business reorganization, the establishment of branches and subsidiaries, and international insolvency law.
Wolfgang C. Leonti
Legal counsel at a global software company. His areas of expertise include IT law, industrial property rights, and software law. He handles trademark infringement cases.
Michael Luber, LLMEur
Deputy Head of Division in the Bavarian State Chancellery for the affairs of the Ministry of Finance and the ministry of Economy, Infrastructure, Transport and Technologies. His areas of expertise include public commercial and company law.
Norman Müller
Attorney at Law in Berlin, Germany – partner in the law firm Wendler Tremml. His areas of expertise include computer law and public procurement law. He provides legal representation to large international corporations as well as to mid-sized companies, especially in their activities for and with public authorities in Germany.
Reinhard Nacke
Attorney at Law in Düsseldorf, Germany – partner in the firm of FPS Fritze Paul Seelig. His special area of expertise lies in the representation of foreign and German companies in legal matters with international background, including the representation in legal disputes in and out of court or arbitration tribunals.
Eugen Popp, LLM
Educated at Munich’s Technical University and Ludwig-Maximilians-University, he is a partner in the firm of Meissner Bolte in Munich, Germany. Dr. Popp is Vice-President of the German Patent Attorneys’ Bar Association, Secretary General of the European wide Committee of National Institutes of Patent Attorneys and former President of the Bavarian Association of Patent Attorneys.
About the Authors |
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Kay Rupprecht, LLM
European and German patent and trademark Attorney in Munich, Germany – partner in the intellectual property firm of Meissner Bolte. He specializes in the prosecution and litigation of German, European, and International (PCT-) patent and trademark applications and their registrations.
Stefan Sandrock
Attorney at Law in Munich, Germany – senior associate in the law firm of Wendler Tremml. His areas of expertise include administrative law as well as landlord and tenant law.
Wolf D. Schenk
Attorney at Law in Munich, Germany. His areas of expertise include collective bargaining and individual labor law, industrial property and copyright law, as well as drafting of corporate contracts, especially in regard to tax issues.
Henrik Schroeder
Deputy Head of Division in the Bavarian Ministry for Employment and Social Affairs in Munich, Germany. His areas of expertise include administrative and competition law.
Andreas Stadler
Attorney at Law in Munich, Germany – partner in the law firm Wendler Tremml. His areas of expertise include IT law, contract law, commercial and distribution law, as well as industrial property protection and copyright law.
Theresa Steffens
Attorney at law in Düsseldorf, Germany – senior associate in the law firm of Wendler Tremml. Her special areas of expertise include International esp. European labor law and international social security law as well as public law and criminal law relating to economic and administrative offences.
Kai F. Sturmfels, LLM
Attorney at Law in Düsseldorf, Germany – partner in the law firm of Wendler Tremml. His professional focus is on private building construction law, business and corporate law, as well as IT law. He participates in seminars as an expert speaker on various legal issues, chiefly as they concern private building construction law.
Dr. Jur. Bernd Tremml, MCJ
Attorney at Law in Munich, Germany – partner in the law firm Wendler Tremml. He has many years of experience in the representation of foreign clients who wish to establish a subsidiary or purchase a business in Germany or in other European countries. Bernd Tremml is admitted to the Bar of the State of Texas as Foreign Legal Consultant.
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About the Authors |
Tobias Tremml
Holding both a German law degree, as well as a business degree from Columbia University, New York, he is working in a management position at an international software company in Dresden, Germany. Before joining his current company, he taught constitutional law at Ludwig-Maximilians-University of Munich, Germany.
Raimund E. Walch
Attorney at Law in Berlin, Germany – partner in the law firm Wendler Tremml. His special areas of expertise include IT law, commercial and corporate law, as well as private construction law.
Jutta Walther
Attorney at law in Düsseldorf, Germany – senior associate in the law firm of Wendler Tremml. Her special areas of expertise include labor law, administrative law as well as criminal law involving business offences and administrative offences.
Michael Wendler
Attorney at Law in Düsseldorf, Germany – partner in the law firm Wendler, Tremml. His focus is on the provision of legal representation to German corporations that operate globally and to foreign companies and associations concerning their business activities in Germany and in all EC-member states.
Christian R. Wolf
Notary in Kleve, Germany. Educated at the Ludwig-Maximilians-University of Munich and the University of Freiburg, he specializes in corporate law and
international business transactions, in real-estate transactions, and particularly in the formation and merger of business enterprises. Fluent in Dutch, he is especially involved in international transactions between The Netherlands and Germany.