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Publications

15th Jan 2026

_When Sanctions Meet Arbitration

When Sanctions Meet Arbitration. Samira Mohsenpour
How economic measures are reshaping the boundaries of international dispute resolutionEconomic ...
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20th Nov 2025

_Sanctions Compliance Begins with Risk Assessment — But One Size Does Not Fit All

Sanctions Compliance Begins with Risk Assessment — But One Size Does Not Fit All. Koray Dagdeviren
In an increasingly fractured geopolitical landscape, the risk of violating sanctions regulations ...
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20th Nov 2025

_Tariffs and Contracts: What European Companies Need to Do Now

Tariffs and Contracts: What European Companies Need to Do Now. Koray Dagdeviren
Tariffs have become an unavoidable part of international trade. For European companies doing ...
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20th Nov 2025

_Sanctions and the New York Convention: How Arbitral Tribunals Address Enforcement Risks When Drafting Awards

Sanctions and the New York Convention: How Arbitral Tribunals Address Enforcement Risks When Drafting Awards. Koray Dagdeviren
Sanctions have become one of the most disruptive forces in international arbitration. While the New ...
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22nd Oct 2025

_EU Deforestation Regulation: New due diligence obligations for companies from 2026

EU Deforestation Regulation: New due diligence obligations for companies from 2026. Benjamin Knebel, Foto: Jan Northoff
The EU Deforestation Regulation (EUDR, Regulation (EU) 2023/1115) regulates the placing on the ...
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16th Oct 2025

_Standards for Provisional Relief and Their Implementation in Emergency Arbitration

Standards for Provisional Relief and Their Implementation in Emergency Arbitration. Koray Dagdeviren
In international arbitration, the ability to obtain provisional relief can be decisive. ...
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10th Sep 2025

_Article 8a of Regulation (EU) 833/2014: The “Best Efforts” Obligation and Its Practical Consequences for Businesses

Article 8a of Regulation (EU) 833/2014: The “Best Efforts” Obligation and Its Practical Consequences for Businesses. Johanna Dobert, Foto: Jan Northoff
As part of the EU’s 14th sanctions package against Russia, Article 8a of Regulation (EU) 833/2014 ...
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02nd Sep 2025

_EU sanctions: extension of liability and uniform penalties

EU sanctions: extension of liability and uniform penalties. Johanna Dobert / Foto: Jan Northoff
Directive (EU) 2024/1226 sets new standards for the criminal prosecution of sanctions violations - ...
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13th Aug 2025

_Influencer unter Beobachtung: Steuerfalle Social Media

Influencer unter Beobachtung: Steuerfalle Social Media. Benjamin Knebel, Foto: Jan Northoff
Influencer sind längst mehr als reine Content-Creator. Sie sind Unternehmer mit teils erheblichen ...
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31st Jul 2025

_New EU sanctions against Russia: What European companies need to know now

New EU sanctions against Russia: What European companies need to know now. Johanna Dobert, Foto: Jan Northoff
On July 18, 2025, the European Union adopted its 18th package of sanctions against Russia - and ...
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22nd May 2024

_Elektronische Gesundheitskarte und Abrechnung: Was tun bei Patienten ohne Karte?

Elektronische Gesundheitskarte und Abrechnung: Was tun bei Patienten ohne Karte?.
2015 hat die elektronische Gesundheitskarte (eGK) die alte Krankenversichertenkarte abgelöst. ...
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04th Apr 2024

_Schonfrist für Unternehmen: LkSG bleibt bis 2029 wesentlich unverändert

Schonfrist für Unternehmen: LkSG bleibt bis 2029 wesentlich unverändert.
Die EU hat sich auf einen Kompromiss für das Lieferkettengesetz (CS3D) geeinigt. Bis 2029 soll ...
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15th Feb 2024

__lksg/SCA: what companies are obligated?

_lksg/SCA: what companies are obligated?.
Companies with 3,000 or more employees must evaluate compliance with environmental and human rights ...
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18th Jan 2024

_LKSG: Mangelnde Datenqualität von Softwarelösungen

LKSG: Mangelnde Datenqualität von Softwarelösungen.
Die Bilanz nach einem Jahr LKSG ist durchwachsen. Fast alle (84 %) Unternehmen setzen ...
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18th Jan 2024

_LkSG: EU weitet den Anwendungsbereich aus

LkSG: EU weitet den Anwendungsbereich aus.
Laut einem Bericht der Tageschau haben sich Unterhändler des Europaparlaments auf ein ...
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18th Jan 2024

_LKSG: das Lieferkettengesetz zeigt Auswirkungen

LKSG: das Lieferkettengesetz zeigt Auswirkungen.
Nach einem Bericht im Deutschlandfunk vom 18.11.2023 zeigt das LkSG bereits Wirkung. Große ...
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15th Dec 2023

_LkSG - Learnings aus dem BMW-Marokko-Fall

BMW steht in der Kritik nicht genügend Präventionsarbeit nach dem LkSG geleistet zu haben. Ein ...
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15th Dec 2023

_LKSG: Schwerpunkt der BAFA Prüfungen im Bereich Textil und Food

Dr. Julia Sitter macht in der Börsenzeitung eine Bestandsaufnahme nach einem Jahr Risikomanagement ...
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01st Dec 2023

_ Non-compliance measures / corrective actions

 Non-compliance measures / corrective actions.
Companies must take appropriate remedial action immediately if certain risks materialise, i.e., if ...
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01st Dec 2023

_Establishment of risk management (§ 4 LkSG)

Establishment of risk management (§ 4 LkSG).
The first prerequisite is establishing a systematic (appropriate and effective) risk management ...
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01st Dec 2023

_ Set up complaints mechanism

 Set up complaints mechanism.
Companies must set up an appropriate internal or external complaints procedure (§ 8 LkSG). This ...
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01st Dec 2023

_Documenting and Reporting

Documenting and Reporting.
As described, efforts to implement due diligence requirements must be documented and published once ...
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01st Dec 2023

_draft a policy (§ 6 II LkSG)

draft a policy (§ 6 II LkSG).
The law obliges companies to draft a policy (§ 6 LkSG). Such a policy defines the expectations ...
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01st Dec 2023

_Weighting risks appropriately

Weighting risks appropriately.
In the supply chain, companies must take due diligence into account in a manner appropriate for ...
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01st Dec 2023

_Fulfillment of due diligence obligations: Practical examples

There is no one right way. Below are three practical examples of the implementation of general due ...
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01st Dec 2023

_Human rights and environmental protection: what risks does the law define?

Human rights and environmental protection: what risks does the law define?.
The law defines specific fields of action. The concept of risk differs concerning human rights and ...
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01st Dec 2023

_Beispiel für eine einfache Risikoanalyse nach dem LkSG

Beispiel für eine einfache Risikoanalyse nach dem LkSG.
Ein deutsches Unternehmen mit 3.000 Mitarbeitern importiert als wichtigster Rohstoff Erdnüsse ...
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01st Dec 2023

_Legal consequences of the LkSG: What are the consequences of violations?

Legal consequences of the LkSG: What are the consequences of violations?.
Failure to comply with due diligence requirements can result in severe fines. Fines of between ...
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01st Dec 2023

_Preventing risks in the company (§ 6 I, III LkSG)

Preventing risks in the company (§ 6 I, III LkSG).
The company must take preventive measures once risk areas have been defined (§ 6 I, III LkSG).To ...
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01st Dec 2023

_Risk identification and information gathering

Risk identification and information gathering.
A prerequisite of the law is an appropriate risk analysis (§ 5 LkSG) as part of effective risk ...
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30th Nov 2023

_Anspruch auf Brautgabe („Morgengabe“) nach deutschem Recht

Anspruch auf Brautgabe („Morgengabe“) nach deutschem Recht. Niki Feric / Foto: Jan Northoff
Auch Gerichte aus nichtislamisch geprägten Rechtsordnungen müssen sich immer öfter mit dem ...
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02nd Nov 2023

_Preventing risks at suppliers (§ 6 IV LkSG)

Preventing risks at suppliers (§ 6 IV LkSG).
The company must immediately take measured preventive measures if there are risks in the supply ...
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25th Oct 2023

_Erfüllung von Sorgfaltspflichten: Praxisbeispiele

Es gibt nicht den einen richtigen Weg. Anbei drei Praxisbeispiele für die Umsetzung von ...
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29th Sep 2023

_Due diligence in supply chain: CLAYSTON wins TÜV as a partner in Asia-Africa

Due diligence in supply chain: CLAYSTON wins TÜV as a partner in Asia-Africa. Dr. Thomas Wülfing
CLAYSTON LEGAL has gained a vital partner in TÜV AUSTRIA TÜRK. The common goal is to provide ...
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18th Sep 2023

_Phantom Stocks: Mitarbeiterbeteiligung durch virtuelle Anteile (VSOP)

Phantom Stocks: Mitarbeiterbeteiligung durch virtuelle Anteile (VSOP). Dr. Christian Hornung
Start-Ups können durch virtuelle Beteiligungen (Virtual Stock Option) ihre Mitarbeiter am ...
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28th Jul 2023

_Cyprus EMI Licence: The key to Fintech Success in Europe

Cyprus EMI Licence: The key to Fintech Success in Europe. Theo Antoniou
EMI licenses have garnered significant attention in the fintech world, and Cyprus has become a ...
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04th Jul 2023

_Wettbewerbsverbot: Verstößt eine nachvertragliche Treupflicht gegen die Berufsfreiheit?

Wettbewerbsverbot: Verstößt eine nachvertragliche Treupflicht gegen die Berufsfreiheit?. Dr. Thomas Wülfing
Wettbewerbsverbote dienen dem Schutz von Interna sowie Know-How der Gesellschaft. Grundsätzlich ...
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30th Jun 2023

_EU-Green Deal: 38 Mrd. Euro für klimaneutrales Europa

EU-Green Deal: 38 Mrd. Euro für klimaneutrales Europa. Damon Rahimi Moghaddam
Die Einnahmen aus dem Emissionshandel sollen in innovative und nachhaltige Technologien ...
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15th Jun 2023

_Arbitration Part 2. Without state courts: The arbitration agreement

Arbitration Part 2. Without state courts: The arbitration agreement. Damon Rahimi Moghaddam / Foto: Jan Northoff
The arbitration agreement is the contractual basis and, thus the heart of out-of-court dispute ...
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14th Jun 2023

_Beteiligung Minderjähriger an Kommanditgesellschaft (KG)

Beteiligung Minderjähriger an Kommanditgesellschaft (KG). Dr. Thomas Wülfing
Kinder am Unternehmen der Eltern zu beteiligen, kann steuerlich günstig sein. Allerdings gibt es ...
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01st Jun 2023

_Vorteile des UN-Kaufrechts im vergleich zum BGB/HGB

Vorteile des UN-Kaufrechts im vergleich zum BGB/HGB. Dorothee Hiby-Durst
Das UN-Kaufrecht hat einige Vorteile gegenüber dem deutschen Kaufrecht. So bietet es einen ...
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01st Jun 2023

_Struggle Against Money Laundering: The Transparency Register

Struggle Against Money Laundering: The Transparency Register. Damon Rahimi Moghaddam / Foto: Jan Northoff
The transparency register serves to combat money laundering and terrorist financing. Since August ...
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01st Jun 2023

_Supply chain due diligence act for german companies

Supply chain due diligence act for german companies. Damon Rahimi Moghaddam / Foto: Jan Northoff
The Supply Chain Due Diligence Act ("LkSG"), which will come into force in the Federal Republic of ...
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01st Jun 2023

_Morocco and Germany: Transfer of Know-how and Technology

Morocco and Germany: Transfer of Know-how and Technology. Mamdouh Al Tajjar / Foto: Jan Northoff
Economic and trade relations between Germany and Morocco existed for almost 70 years. The ...
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25th May 2023

_Gesellschafterstreit Teil 2: Vertragliche Kündigungsklauseln sittenwidrig oder wirksam?

Gesellschafterstreit Teil 2: Vertragliche Kündigungsklauseln sittenwidrig oder wirksam?.
Partizipation am unternehmerischen Erfolg – durch Gesellschaftsanteile – ist ein wesentlicher ...
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24th May 2023

_Gesellschafterstreit Teil 1: Erzwungenes Ausscheiden eines Anteilsinhabers

Gesellschafterstreit Teil 1: Erzwungenes Ausscheiden eines Anteilsinhabers. Dr. Thomas Wülfing
Gesellschaftsanteile sind grundsätzlich frei veräußerbar. Ohne vertragliche Regelungen droht der ...
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03rd May 2023

_Compliance basics: Discovering risks and strengthening trust

Compliance basics: Discovering risks and strengthening trust. Dr. Thomas Wülfing / Foto: Jan Northoff
How can you ensure that laws and regulations are implemented in a company? In complex systems, this ...
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27th Apr 2023

_Battle against money laundering: Enhanced due diligence and risk management

Battle against money laundering: Enhanced due diligence and risk management. Damon Rahimi Moghaddam / Foto: Jan Northoff
Anonymous transactions are becoming more difficult. Lawyers, tax advisors and real estate agents ...
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21st Apr 2023

_Die Übernahme von Arztpraxen

Die Übernahme von Arztpraxen. Christian Schuler / Foto: Jan Northoff
Die Übernahme von Arztpraxen unterliegt den üblichen Bedingungen eines Unternehmensverkaufs mit ...
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21st Apr 2023

_EU-Markenrecht: Internationaler Schutz vor Nachahmern

EU-Markenrecht: Internationaler Schutz vor Nachahmern. Niki Feric / Foto: Jan Northoff
Eine Marke dient als Erkennungsmerkmal für Kunden. Sie verkörpert Werte und ist maßgeblich für ...
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21st Apr 2023

_TURKISH CITIZENSHIP: benefits and requirements

TURKISH CITIZENSHIP: benefits and requirements. Koray Dagdeviren
Foreigners can apply for Turkish citizenship. This right holds if there is a real estate investment ...
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21st Apr 2023

_Arbitration Part 1. Without state courts: An overview

Arbitration Part 1. Without state courts: An overview. Gerhard Horstmann-Wilke / Foto: Loïc Bréard
Arbitration is a private civil court. This means that it is a non-governmental procedure for ...
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21st Apr 2023

_Limits of taxation: hobby (Liebhaberei)

Limits of taxation: hobby (Liebhaberei). Dr. Thomas Wülfing / Foto: Jan Northoff
If the tax authorities classify an activity as a hobby (Liebhaberei), no taxes must be paid, but ...
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21st Apr 2023

_Wohnsitzwechsel: welche steuerliche Effekte ein Wegzug haben kann

Wohnsitzwechsel: welche steuerliche Effekte ein Wegzug haben kann. Christoph Klink / Foto: Jan Northoff
Ein Wegzug führt nicht unweigerlich zur Beendigung der Steuerpflicht in Deutschland. Dem deutschen ...
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21st Apr 2023

_Morocco's upcoming market: Green hydrogen from the desert

Morocco's upcoming market: Green hydrogen from the desert. Mamdouh Al Tajjar / Foto: Jan Northoff
Regarding renewable energies, Morocco is a pioneer on the African continent. The country is on the ...
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21st Apr 2023

_Valuable customers DATA: Commercial agent - compensation claim

Valuable customers DATA: Commercial agent - compensation claim. Niki Feric / Foto: Jan Northoff
A commercial agent is an independent entrepreneur. He sells goods/services for another company. He ...
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21st Apr 2023

_Wirksame VorratsdatenSpeicherung durch Einfrieren? Über den Quick Freeze-Entwurf

Wirksame VorratsdatenSpeicherung durch Einfrieren? Über den Quick Freeze-Entwurf . Dr. Benjamin Knebel / Foto: Jan Northoff
Der EuGH hat die deutsche Vorratsdatenspeicherung endgültig kassiert. Die Entscheidung lässt aber ...
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21st Apr 2023

_Informationspflichten: Arbeit auf Abruf innerhalb klarer Grenzen

Informationspflichten: Arbeit auf Abruf innerhalb klarer Grenzen. Danijela von Gültlingen
Wann und wieviel gearbeitet wird, soll vorher feststehen. Mit der seit August 2022 wirksamen ...
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21st Apr 2023

_New epoch: Securing prosperity with foreign Fachkräften (skilled workers)

New epoch: Securing prosperity with foreign Fachkräften (skilled  workers). Business Consultant Mamdouh Al Tajjar
Net product, growth and competitiveness are at risk. The reason is the need for more skilled ...
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21st Apr 2023

_Non-dom: fund and investor taxation in Cyprus

Non-dom: fund and investor taxation in Cyprus. Theo Antoniou
Cyprus, as a non-dom country, is tax-free on foreign-earned income. In addition, capital gains such ...
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21st Apr 2023

_Crypto subcategories- MiCA

Crypto subcategories- MiCA. Christiana Antoniou
Firstly, it is essential to determine what ‘crypto-asset’ means. It is a digital representation ...
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21st Apr 2023

_When will MiCA regulation be implemented?

When will MiCA regulation be implemented?. Theo Antoniou
The European Union’s crypto legislation, known as the regulation on Markets in Crypto Assets ...
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21st Apr 2023

_Overview: Small Alternative Investment Fund (SAIFM) Legislation

Overview: Small Alternative Investment Fund (SAIFM) Legislation. Christiana Antoniou
In July 2020, the law 81(I)/2020 of Small Alternative Investment Fund Managers was enacted in the ...
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