Archives: Wissensdatenbank

Definition and origin A white paper is a comprehensive document that provides detailed information about a specific project or product. The term has its roots ...

Definition and legal basis A surety is a unilaterally binding contract in accordance with Section 765 of the German Civil Code (BGB), by which a ...

Legal definition and basis of ownership Possession is a central legal institution that describes the actual control of a person over an object. In the ...

Basic legal definition Acceptance is a central legal act in civil and contract law that describes the receipt of a service by the creditor of ...

Principles of the Prospectus Regulation The Prospectus Regulation (EU) 2017/1129 is a key set of rules for companies wishing to offer securities to the public. ...

Historical development and significance The Income Tax Act was originally enacted on March 29, 1920 and underwent its last major revision in 1934. The current ...

Basics and objectives The Employee Inventions Act has created a legal framework for inventions in the employment relationship since 1957. It regulates the balance of ...

Basics and importance The Investment Tax Act was completely restructured by the fundamental reform on January 1, 2018 and regulates the taxation of investment funds ...

Basics and objectives The Digital Operational Resilience Act (DORA) came into force on January 17, 2023 as a fundamental part of the European Union's digital ...

Basics and objectives Since its amendment in May 2022, the Price Indication Ordinance has formed the central legal framework for price indications to consumers in ...

Basics and objectives The Data Act has been in force since January 11, 2024 and will be fully applicable from September 12, 2025. The regulation ...

Basics and importance Since its fundamental revision in 2002, the German Corporation Tax Act has been the central set of rules for the taxation of ...

Basics and objectives Since 1 January 2024, the Future Financing Act has marked a fundamental modernization of German capital market law. With this law, the ...

Basics and objectives The Growth Opportunities Act was finally passed by the Federal Council on March 22, 2024 and marks an important reform to strengthen ...

Basics and objectives The Artificial Intelligence Act comes into force on August 1, 2024 as the world's first comprehensive AI regulation. The regulation creates a ...

Historical development and significance The Limited Liability Companies Act was passed on April 20, 1892 and came into force on May 10, 1892. The last ...

Historical development and fundamentals The German Investment Act came into force on June 1, 2012 and marked a turning point in the regulation of the ...

Basics and objectives The Digital Services Act came into force on May 14, 2024 as the national implementation of the European Digital Services Act (DSA). ...

Historical development and legal basis The Fiscal Code (AO) is the fundamental law of German tax law, which was promulgated on March 16, 1976 and ...

Historical development and legal basis The German Stock Corporation Act (AktG) has undergone a significant legal history dating back to the time of the German ...