Archives: Wissensdatenbank

A contractual penalty clause is a contractual agreement according to which a party is obliged to pay a fine or provide another service if it ...

Managing director liability is a key issue in company law and relates in particular to the personal responsibility of managing directors of a limited liability ...

A software patent is an industrial property right that relates to a computer-implemented invention. It is a controversial and complex topic in the field of ...

Withholding tax is a tax collection procedure in which tax is withheld directly at the source of income and paid to the relevant tax office. ...

A change of control clause is a contractual provision that specifies the legal consequences in the event of a significant change in ownership or control ...

Data minimization is a fundamental principle of data protection law and data security. It states that as little data as possible should be collected, processed ...

The right to data portability is an important data protection right that was established in the European Union with the introduction of the General Data ...

The right to data portability is an important data protection right that was established in the European Union with the introduction of the General Data ...

Provider liability is a central topic in Internet law and deals with the question of the extent to which providers of Internet services (providers) can ...

Provider liability is a central topic in Internet law and deals with the question of the extent to which providers of Internet services (providers) can ...

The obligation to give notice of defects is an important concept in commercial law and plays a central role in sales contracts between entrepreneurs. It ...

The obligation to give notice of defects is an important concept in commercial law and plays a central role in sales contracts between entrepreneurs. It ...

The double opt-in procedure is an important process in digital marketing and email management that plays a central role, particularly in the context of data ...

The purpose limitation principle is a fundamental principle of data protection law that regulates the processing of personal data. It states that personal data may ...

Copyleft is an innovative concept in copyright law that allows the redistribution and modification of copyrighted works under certain conditions. In contrast to traditional copyright, ...

Liability privilege is an important concept in the field of internet law, particularly with regard to the responsibility of service providers for content provided by ...

Definition and legal basis: The Foreign Tax Act (AStG) is a German tax law that regulates the taxation of cross-border situations. It was introduced in ...

Definition and legal basis: The flat-rate withholding tax is a special form of taxation of investment income in Germany. It was introduced in 2009 as ...

Definition and legal basis: A business split is a construct under tax law in which a single business is divided into two legally independent companies: ...

Definition and legal basis: The fiscal unity is a tax construct that allows several legally independent companies to be combined into a single tax entity. ...