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Germany Reporting Requirements

McDermott Will & Emery

Anzeigen digital – BaFin ermöglicht zukünftig digitale Anzeigen zu Geldwäschebeauftragten

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Die Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) öffnet ihr Portal der Melde- und Veröffentlichungsplattform (MVP-Portal) zukünftig auch für geldwäscherechtliche Anzeigen. Konkret betrifft dies alle im Voraus...more

DLA Piper

Single-Use Plastics Fund Act: Original Reporting Deadline Passed – Act Now for Extended Date

DLA Piper on

Germany’s Single-Use Plastics Fund Act (EWKFondsG) requires manufacturers to report 2024 data on single-use plastic products. The original 15 May 2025, deadline has passed, but the Federal Environment Agency (UBA) has...more

White & Case LLP

“Unsubstantiated” suspicious transaction reports

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While financial institutions, on the one hand, are in the process of implementing and preparing to apply the fundamental amendments and changes that will take place in upcoming years by the EU AML Package—entering into force...more

A&O Shearman

Regulatory monitoring - April 2025

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1. Bank regulation - 1.1 PRUDENTIAL REGULATION - a) General - (i) Germany - Bundesbank: Updated directories of credit institutions and their associations in Germany on banking related information (Aktualisiertes...more

A&O Shearman

Regulatory monitoring - March 2025

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1. Bank regulation - 1.1 PRUDENTIAL REGULATION - a) General - (i) EU - EBA: Updated methodology on the regulatory and supervisory equivalence of non-EU countries - Status: Final - The EBA has published its updated...more

Littler

Gender Discrimination in Company Pension Schemes in Germany: Need for Action and Cost Risks

Littler on

The EU Pay Transparency Directive imposes a need for companies in the European Union to take action. Employee comparison groups must be established to identify potential gender pay gaps. Employees are granted extensive and...more

A&O Shearman

Regulatory monitoring - January 2025

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1. Bank regulation - 1.1 PRUDENTIAL REGULATION - a) General - (i) Germany - BaFin: Report on risks in focus 2025 (Report über Risiken im Fokus 2025) Status: Final - BaFin has published its annual report on the risks it...more

DLA Piper

What's New in 2025 for Global Equity Plans

DLA Piper on

As we settle into 2025, companies granting equity compensation awards to their employees around the world are encouraged to monitor developments that affect compliance and administration across different jurisdictions. ...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Key Developments in German Labor and Employment Law for 2025

Labor and employment law in Germany will see a number of important developments in 2025. The Bureaucracy Relief Act IV took effect on January 1; the EU AI Act’s initial provisions on unauthorized AI take effect on February 2;...more

Morrison & Foerster LLP

Current developments in ESG obligations in the EU: Omnibus Regulation and EU Deforestation Regulation

In the EU, the new year brings on the one hand hope for relief regarding ESG reporting and disclosure obligations (I. below). On the other hand, the EU Deforestation Regulation (EUDR) will create new burdens for many...more

A&O Shearman

Shell Decision and Climate Litigation - Repercussions on doing Business in Germany

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On November 12, 2024, The Hague Court of Appeal found in the case Millieudefensie vs. Shell that the Shell Group has an obligation to counter dangerous climate change. However, the Court was not able to establish that the...more

McDermott Will & Emery

Update zum US-Transparenzregister

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Handlungsbedarf für Unternehmen bis Jahresende - Nachdem das Transparenzregister in Deutschland und Europa inzwischen seit einigen Jahren existiert und dessen Meldepflichten in der Praxis umfassend beachtet werden, gibt...more

White & Case LLP

Navigating the New Era of Greenwashing Regulations in the Fashion Industry

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In recent years, sustainability and ESG compliance have become pivotal factors in consumer purchasing decisions. The luxury fashion industry, as a significant contributor to CO2 emissions, faces increasing scrutiny in this...more

Latham & Watkins LLP

German Federal Government Adopts Draft CSRD Implementation Act

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The draft represents the next step in transposing the CSRD into national law. On 24 July 2024, the German Federal Government adopted the governmental draft of the Act implementing the EU Directive on Sustainability...more

White & Case LLP

Practical and legal implications in Germany following the EU harmonization of enforcement and penalties for sanctions violations

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On 24 April 2024, the EU adopted a new directive (Directive (EU) 2024/1226 of the European Parliament and of the Council) which establishes EU-wide rules for defining criminal offences and penalties related to the violation...more

McDermott Will & Emery

Von Zahlungsdienstleistern bis zu Profifußballvereinen: Neue EU-Vorschriften zur Bekämpfung von Geldwäsche verabschiedet

McDermott Will & Emery on

Das Europäische Parlament hat am 24. April 2024 ein neues Gesetzespaket zur Geldwäschebekämpfung verabschiedet, welches das Instrumentarium der EU zur Bekämpfung von Geldwäsche und Terrorismusfinanzierung stärken soll....more

Skadden, Arps, Slate, Meagher & Flom LLP

Seven Myths About the US Law Banning Imports Made With Forced Labor | Insights

Key Points - - In light of the vigorous enforcement of the Uyghur Forced Labor Prevention Act, boards in their oversight role should ensure that their companies conduct heightened diligence on their supply chains, including...more

Morgan Lewis

German Braunschweig Higher Regional Court Rules on Statutory ESG Reporting Obligations for Stock Corporation Management Boards

Morgan Lewis on

In a decision dated May 8, 2023 (case reference: 2 W 25/23), the Braunschweig Higher Regional Court (OLG) addressed the question of whether specific ESG reporting obligations can be provided for in the articles of association...more

Latham & Watkins LLP

German Whistleblower Protection Act: Considerations for Companies

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Companies operating in Germany should implement reporting mechanisms or adapt their existing ones to comply with the new legal requirements. The German Whistleblower Protection Act (Hinweisgeberschutzgesetz — HinSchG)...more

Hogan Lovells

Update zum Transparenzregister: Ende der letzten Übergangsfrist zum 31. Dezember 2022 und Neuigkeiten vom EuGH

Hogan Lovells on

Durch das Transparenzregister- und Finanzmarktinformationsgesetz (TraFinG) wurden im Zuge der Umwandlung des Transparenzregisters von einem Auffang- zu einem Vollregister Übergangsfristen für nun meldepflichtige...more

Hogan Lovells

Ticking the box? Guidelines concerning reporting under the German Supply Chain Due Diligence Act

Hogan Lovells on

On 14 October 2022, the Federal Ministry for Economic Affairs and Export Control (Bundesamt für Wirtschaft und Ausfuhrkontrolle; “BAFA”), has published its long-awaited questionnaire concerning the fulfilment of the reporting...more

McDermott Will & Emery

Whistleblowing

Gesetzentwurf der Bundesregierung für ein Hinweisgeberschutzgesetz - Die Bundesregierung hat am 27. Juli 2022 einen Entwurf für ein „Gesetz für einen besseren Schutz hinweisgebender Personen sowie zur Umsetzung der...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

What Options Do German Employers Have When Setting Up Internal Whistleblowing Units?

As early as December 2019, the European Union’s Directive (EU) RL 2019/1937 (colloquially called the “Whistleblower Directive”) was adopted at the European level. This directive aims to strengthen the protection of persons...more

Wiley Rein LLP

Germany Enacts Mandatory Lobbyist Registration

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Effective January 1, federal lobbyist registration in Germany is mandatory, whereas, previous registration had been voluntary. Under the new law, lobbying is defined broadly to include direct and indirect attempts to...more

A&O Shearman

Germany’s New Supply Chain Act – Part 4 of 4 – FAQs

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This briefing is Part 4 of a series of briefings aiming at providing an overview of the key elements of the new German Supply Chain Due Diligence Act. On 11 June 2021, the German parliament approved the Federal Act on...more

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