In our newsletter article of 30 June 2020, we outlined the key points of the so-called Maurach draft for the modernization of partnership law. On this basis, the government draft of a law to modernize partnership law (Gesetzes zur Modernisierung des Personengesellschaftsrechts – MoPeG) was published on 20 January 2021, thus taking another important step towards what is surely the most significant reform of partnership law since the introduction of the German Civil Code. This article describes the main features of the government draft and shows the need for action that will arise in practice if the legislative process is successfully concluded.
On 10 February 2021, the German government presented a government draft for the implementation of the European Digitalization Directive. The Digitalization Directive is part of the 2019 Company Law Package of reforms to the 2017 European Company Law Directive. The subject of the draft is, in particular, the possibility to establish limited liability companies online as well as the digitalization and improvement of various registry matters.
The Annual Tax Act (Jahressteuergestz) 2020 has made some important changes to non-profit law. The reform measures have resulted in better conditions for non-profit organizations and group structures in particular. There is also more legal certainty for non-profit service companies. This newsletter article focuses on the key reform measures and shows their practical relevance.
On 20 January 2021, the German government passed a draft legislation to strengthen Germany as a fund location and to implement Directive (EU) 2019/1160 amending Directives 2009/65/EC and 2011/61/EU with regard to the cross-border marketing of collective investment schemes (German Fund Location Act (Fondsstandortgesetz) – FoG), which also provides for tax relief for employee participation programs in startups.
One year after the outbreak of the COVID-19 pandemic, still numerous legal questions remain. This applies, among other things, to commercial tenancy law, which continues to have considerable relevance for numerous retailers and service providers against the background of the second “lockdown”. In 2020, the case law on the rights of landlords and tenants was diversified. As a result, the legislator launched an amendment to the law on commercial tenancy agreements shortly before Christmas 2020. It is therefore time not only to take a closer look at this change, but also to analyze the case law already handed down on commercial tenancy.
The placement of orders via digital platforms in the form of so-called crowdworking serves to outsource (mostly) small-scale activities to a large number of people who are mostly unknown to the client – the “crowd” – whereby the orders are (frequently) placed via the operator of an online platform. The modern digital structuring of work (inevitably) leads to questions arising about the legal status of those involved in it. In the context of crowdworking, the status of crowdworkers as self-employed or employees had not been clarified until now. The Federal Labor Court (Bundesarbeitsgericht – BAG) has now ruled in a judgment dated 1 December 2020 that a crowdworker in the case to be decided was not self-employed but had to be classified as an employee (case no.: 9 AZR 102/20).