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The well-known handbook presents an extensive directory of German commercial law firms. Selected law firms and lawyers with a distinct competence in the field of commercial law are listed in the handbook.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London grprainer.com/en explain: A termination on the grounds of suspicion is a notice of termination that can be issued to the employee by the employer. However, this can only be done if the employer suspects that the employee has committed a criminal offense.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: The German Federal Supreme Court (BGH) in its judgment ruling issued on 07 February 2012 (Ref. 1 StR 525/11) overruled a judgment of the Augsburg Regional Court due to legal errors in sentencing. The regional court had sentenced the accused despite the presence of particularly serious cases of tax evasion amounting to millions to only a two-year suspended sentence. The case was then remanded by the German Federal Supreme Court for a new trial and decision to another trial chamber of the regional court.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London grprainer.com/en explain: According to the rulings of the German Federal Labour Court (BAG) a strong suspicion of a crime or other misconduct of the employee may be a valid claim to establish the circumstances necessary for extraordinary termination. However, it seems that not only the findings from the criminal investigation is not all that should be taken into consideration.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: The general principle of authorship in copyright is enshrined in Copyright Law (UrhG). It states that one originator is the creator. Thus, in assessing the question of whether or not someone is the originator of a film depends on whether or not the person in question has made a creative contribution to the film. A creative contribution is present if such a contribution reflects a personal intellectual creation.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London www.grprainer.com/en explain: In its judgment from 23 January 2013 (Ref.: XII ZR 35/11), the German Federal Supreme Court (BGH) continued its judicature on the disclosure of representation upon conclusion of long-term tenancy leases. If a member of a civil law company (GbR) wants to represent the company at the conclusion of a long-term lease agreement, then the member with signature authority should include a company stamp when signing on behalf of the company. It is not necessary to comply with the formal requirement in writing that stipulates that upon conclusion of a long-term lease that all members of the civil company are signatories to the lease. Rather, it is sufficient if the representing member’s signature is accompanied by an addition (the company stamp) which indicates the representative status of the signatory and thus brings expression to the sole entitlement of the representing member to represent the company.

GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: Until recently, it was not decided from a tax law perspective whether accrued property transfer tax constitutes incidental acquisition costs or an expense that is immediately tax deductible when there is a change to the composition of partners.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explains: In the case before the ECJ, several television broadcasters were of the opinion that their copyrights pertaining to their broadcasts were being violated by a company. They sued a company that operates a live streaming service. The case was then directed to the ECJ in a preliminary ruling.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London www.grprainer.com/en explain: This is the result from several decisions which have been pronounced by BAG on the 13th of March, 2013 (file number 5 AZR 954/11). The BAG handled the cases in which numerous temporary workers sued for supplementary compensation to their wage. The temporary workers concerned were paid by one and the same employers’ association. In some cases a few of the temporary workers earn under half of what the permanent employees received for the same work.

GRP Rainer Lawyers Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: It seems like the Federal Court of Justice (BGH) gave a judgment on the question which length is appropriate for a commitment of partners by a memorandum of partnership of a GbR which is binding for the partners (Ref. no.: II ZR 176/12).