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German Financial Supervisory Authority plans higher reporting threshold for directors’ dealings

The Federal Financial Supervisory Authority (BaFin) intends to raise the reporting threshold for personal transactions by executives of listed companies and other issuers subject to reporting requirements from the current amount of EUR 20,000 to EUR 50,000 with effect from 1 January 2026. The reporting requirement for directors’ dealings, which is intended in particular to ... Read more

Laws to create investment incentives for companies passed

With the approval of the German Bundesrat, the German Bundestag has passed several laws initiated by the new federal government to create tax incentives for companies and start-ups. This so-called “Investitionsbooster” provides for the introduction of a three-year, degressive special depreciation allowance of 30% per annum for the years 2025 to 2027 for movable assets ... Read more

Introduction of Commercial Courts and Chambers in Germany

The legislator aims to strengthen Germany as a center for justice and business with the Judicial Location Strengthening Act. As of April 1, 2025, the federal states have the option to establish a Commercial Court at a Higher Regional Court and Commercial Chambers at the Regional Courts, as well as to introduce English as the ... Read more