GERMANY Law and Practice Contributed by:
Berlin
Poland
Germany
Czech Republic
France
Slovakia
Austria
Daniel Möritz, Jan Bonhage, Hendrik Bockenheimer, Carl-Philipp Eberlein, Markus Ernst, Matthias Rothkopf, Christoph Wilken and Alexander Rang Hengeler Mueller
Contents 1. Legal System and Regulatory Framework p.239 1.1 Legal System p.239 1.2 Regulatory Framework for FDI p.239 2. Recent Developments and Market Trends p.240 2.1 Current Economic, Political and Business Climate p.240 3. Mergers and Acquisitions p.240 3.1 Transaction Structures p.240 3.2 Regulation of Domestic M&A Transactions p.241 4. Corporate Governance and Disclosure/Reporting p.241 4.1 Corporate Governance Framework p.241 4.2 Relationship Between Companies and Minority Investors p.241 4.3 Disclosure and Reporting Obligations p.242 5. Capital Markets p.242 5.1 Capital Markets Overview p.242 5.2 Securities Regulation p.242 5.3 Investment Funds p.243 6. Antitrust/Competition p.243 6.1 Applicable Regulator and Process Overview p.243 6.2 Criteria for Antitrust/Competition Review p.244 6.3 Remedies and Commitments p.245 6.4 Antitrust/Competition Enforcement p.245
7. Foreign Investment/National Security p.245 7.1 Applicable Regulator and Process Overview p.245 7.2 Criteria for National Security Review p.247 7.3 Remedies and Commitments p.247 7.4 National Security Review Enforcement p.248 8. Other Review/Approvals p.249 8.1 Other Regimes p.249 9. Tax p.250 9.1 Taxation of Business Activities p.250 9.2 Withholding Taxes on Dividends, Interest, Etc p.251 9.3 Tax Mitigation Strategies p.251 9.4 Tax on Sale or Other Dispositions of FDI p.252 9.5 Anti-Evasion Regimes p.252 10. Employment and Labour p.253 10.1 Employment and Labour Framework p.253
10.2 Employee Compensation p.253 10.3 Employment Protection p.253
11. Intellectual Property and Data Protection p.254 11.1 Intellectual Property Considerations for Approval of FDI p.254 11.2 Intellectual Property Protections p.254 11.3 Data Protection and Privacy Considerations p.255
236 CHAMBERS.COM
Powered by FlippingBook