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COVID-19: Overview of Deloitte Legal articles concerning the pandemic
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Our articles attempt to provide an overview of the legal issues around the COVID-19 Pandemic. This site lists older Deloitte Legal articles concerning legal aspects of COVID-19.
Gain an overview of relevant legal topics in the different legal service areas. Please visit our landing page for the most recent articles regarding COVID-19 and other interesting legal topics.
The new Corona Occupational Health and Safety Ordinance
Overview of the new regulations concerning home office and infection control at the workplace. Mehr
COVID 19 - Legislator decides in favor of commercial tenants/lessees and adopts statutory presumption
Corona pandemic may give rise to disturbance of the basis of the contract (Section 313 BGB). Mehr
Changes in the German Infection Protection Act
Overview of the significant changes in the German Infection Protection Act, including the right to compensation, suitable and appropriate measures to combat the COVID-19 pandemic, and clarification of the judicial process. Mehr
Corona Resolutions of October 28, 2020 and their operational implementation
Since the beginning of the COVID-19 pandemic, occupational safety, mobile work and short-time work have been at the focus of employer/employee relationships. The current pandemic events and the Corona Resolutions of October 28, 2020 require a review of measures already taken. Mehr
Economic Stabilization Fund - the concretizing Directives are (finally) there
The Economic Stabilization Fund or WSF had already been created by the corresponding Act back in March 2020 and was approved by the EU Commission at the beginning of July 2020. After a long period of political coordination, the Federal Ministry of Finance and the Federal Ministry of Economics and Technology have now (finally) issued the Directives that concretize the WSF. We explain the main contents. Mehr
Bill Mobile Work Act - MAG halted – what is next?
The further consultation of the draft of a Mobile Work Act presented by the Federal Minister of Labor Hubertus Heil was initially blocked by the Federal Chancellery. The subject of the political debate is in particular the claim to home office. We present the contents of the draft Act in more detail and give an outlook on foreseeable further developments. Mehr
The virtual members‘ meeting of a German Verein (registered association)
The German COVID-19 Act allows German Vereine (registered associations) to hold virtual general meetings. Our article shows what to consider when using this option. Mehr
SARS-CoV-2 Occupational Safety and Health Regulation came into force on August 20, 2020
Requisite occupational health and safety measures to be specified in more detail. Mehr
Duty to operate and protection against competition in commercial lease agreements
A topic-related analysis of the judgement of the German Federal Supreme Court of February 26, 2020 - XII ZR 51/19. Mehr
Legal issues around the COVID-19 Pandemic
"A little sacrifice saves lives." On 18 March 2020, German Chancellor Angela Merkel clearly emphasized the seriousness of the situation. The prohibition of the operation of commercial enterprises, educational institutions, restaurants and the possible expected curfew are necessary measures in the fight against the new COVID19 ARS-CoV-2. Mehr
COVID-19 measures: An overview on 26 countries across Europe
Facing the consequences of the COVID-19 Pandemic, which go far beyond the crucial element of public health, many European countries have prepared and implemented immediate measures in order to mitigate the social and economic impact of the outbreak. Mehr
Effects of COVID-19 on the future drafting of construction contracts
What effects does the COVID-19 Pandemic have on the drafting of new construction contracts? What contractual clauses could be included from the principal’s and the contractor's point of view in order to safeguard their interests in the event of a second wave of the COVID-19 Pandemic or other far-reaching crises? - The following article provides initial answers to these questions. Mehr
Contractual Trust Arrangements as internal liquidity source within company pension schemes
Options and restrictions in practice. Mehr
Envisaged amendments to tax criminal law provisions contained in the German Fiscal Code (Abgabenordnung) as part of the planned Second Corona Tax Stimulus Act
The Federal Cabinet is expected to in the short term deal with a draft law on a Second Corona Tax Stimulus Act. Mehr
Unbundling and optimizing your entity lifecycle management
Tackling the ever-changing regulatory landscape. Mehr
Possible pandemic-related breaches of financial covenants in financing agreements
The Deloitte Legal working paper (download) provides recommendations for dealing with potential Pandemic-induced breaches of financial covenants in financing agreements. Mehr
Payment of rent in times of the COVID-19 Pandemic
The COVID-19 Pandemic poses particular challenges for the parties to existing leases - as well as numerous other parties involved in long-term contractual arrangements. The following article examines the question of temporary suspension or reduction of rent payments in commercial leases in times of the Pandemic. Mehr
M&A: Tightened rules for cross-sectoral transactions involving foreign direct investments
Amendments cause increasing transactional uncertainty. Mehr
Cash pooling and the COVID-19 Pandemic
What do managing directors and board members currently have to be mindful of? Mehr
COVID 19 and Management Board remuneration
Review of reduction of the remuneration by the Supervisory Board. Mehr
Ad-hoc disclosure obligation for financial figures
New developments and explanations by BaFin on the handling of forecasts and financial figures as well as dividend-related measures. Mehr
Contractual challenges in the face of disruption
Our main focus during this COVID-19 crisis will be turned towards the health of our family, friends, employees and society as a whole. From a business perspective, however, COVID-19 is having an unparalleled impact on businesses. Organisations are faced with uncertainty and the need to focus on ensuring the viability and continuity of business and to identify proactive measures that can be taken in order to mitigate and manage their risks. Mehr
Management of condominium ownership in times of COVID-19
Even the previous German Condominium Act (WEG) contains various regulations that can be useful to the administrator of condominiums in coping with his tasks in the current special situation. These are supplemented by the special provisions issued on the occasion of the Pandemic. Mehr
Supervisory Board meetings in times of the Pandemic
With the COVID-19 Pandemic Act, the legislator has created the possibility of holding virtual general meetings without the presence of shareholders. Mehr
The German Government decides on a further Corona relief program
Financial help for employees on short-time working and for employment seekers. Mehr
Reflections on the legal form after the crisis
Strengthening the equity base through third-party participation while at the same time securing control by the previous owners. Mehr
Sound Compensation under COVID-19
COVID-19 is also relevant to the remuneration systems of institutions. From an operational point of view, with questions on the regulatory treatment of KUG or other state wage replacement benefits, on the modification of the performance parameters of variable remuneration and its assessment in the current reference period. From a liquidity protection perspective, with questions on any measures that may be taken to preserve liquidity (e.g. modification of the total bonus pool). Mehr
COVID-19 Pandemic - supply to customers in case of continuing production and supply bottlenecks
After the first phase of the Pandemic had given absolute priority to the protection of health and the containment of the risk of infection, questions are now increasingly coming up - also with the aim of mitigating the economic consequences of the Pandemic - about an exit strategy and a return to the - new? - normal are becoming the focus of the discussion on COVID-19. Mehr
Company Pension Schemes under COVID-19 – Recent questions and developments
Company Pension Scheme in active employment and for pensioneers. Mehr
Energy law issues in times of COVID-19
The corona crisis can lead to the fact that certain deadlines and regulations for relief, e.g. within the framework of the Renewable Energy Sources Act, can objectively no longer be met or on-site inspections as part of an energy audit cannot be carried out. We have compiled the most important information for companies. Mehr
Duties of care and protection and liability risks for employers in connection with COVID-19
The end of uncertainty? With the SARS-CoV-2 Occupational Safety and Health Standard, the Federal Ministry of Labour and Social Affairs is contributing to increased reliability in occupational safety measures and standards to be observed in the face of the pandemic. Mehr
Impact of the COVID-19-Pandemic on the use of profits by corporations
With regard to and in connection with the economic consequences of the COVID-19-Pandemic, numerous questions of commercial and company law arise, which in part also interact with the possibilities of applying for loans under the KfW programmes and the scope for action when using KfW loans. Mehr
State aid and Antitrust COVID-19 update
State aid and antitrust exemptions for Life Sciences & Healthcare companies. Mehr
The employment during the pandemic
In our Deloitte Legal work paper "The employment during the pandemic" we discuss the ten most important labour law questions (and their answers) for HR practice in connection with COVID-19. Mehr
MAC Clauses in M&A transaction documentation and the COVID-19 Pandemic
Material Adverse Change Clauses, which have until now been rather rarely found in German law M&A transactions, will in view of the COVID-19 pandemic possibly again become the subject of intensive negotiations and more frequently become part of the transaction documentation. But do commonly used forms of MAC clauses apply in cases such as the COVID-19 pandemic? What must be taken into account in future negotiations and drafting? Mehr
Crisis management and data protection organization
Even if during the COVID-19-pandemic companies often focus on measures to maintain the actual core business and mission-critical business processes, the topic of data protection must not be ignored in view of the increasingly digital business processes. Mehr
COVID-19 and State aid: Key points of attention
Due to COVID-19, many companies are facing unprecedented liquidity challenges, and are continuously looking for solutions to that problem. All governments (national and regional) are announcing or have taken important support packages to help companies weather these financial consequences. In the European Union, and in the European Economic Area, many State aid measures are subject to European Commission or EFTA Surveillance Authority review and approval. Mehr
Accelerate digitization to increase resilience
Current digitization strategies typically focus on increasing productivity of a company. Maintaining productivity is, however, equally important as the COVID-19 pandemic demonstrates. Mehr
M&A Legal in Times of COVID-19
The M&A market has been severely hit by the COVID-19 crisis. Even though it is far from clear how long the crisis will last and what effects it will have, it is already possible to identify changes and foresee certain developments. Mehr
The virtual annual general meeting is here!
Annual General Meeting without physical attendance of the shareholders possible. Mehr
German COVID-19-related grants and subsidies
The German federal government has adopted a package of measures to support companies in coping with the COVID-19 Pandemic. Mehr
Reducing workload and optimizing workflows
Legal Project Management during the COVID-19 crisis. Mehr
COVID-19, short-time work, loss of income, shop closures, curfew
Effects of the COVID-19 pandemic on existing tenancies. Mehr
The coronavirus and its consequences: Legal impact on supply and production relationships
The coronavirus epidemic poses a stress test for cross border trade relationships with China-based companies. From a legal perspective, the question inter alia circles around how epidemic-related disruptions of production and supply chains shall be handled appropriately. So-called “Force Majeure-clauses”, often being embedded in respective supply agreements, are of particular relevance in this context. A thorough analysis of the legal framework being applicable in the respective specific case is strongly advisable. Mehr
Legal issues around the COVID-19 Pandemic | Draft Bill
On March 23, 2020, the Federal Cabinet passed resolutions to further complete the announced packages of measures. Mehr
COVID-19: EU Commission restricts export of medical protective equipment
Protective equipment can now only be exported with permits. Mehr
COVID-19: Short-time work and short-time work compensation
As part of the packages of measures adopted to mitigate the consequences of the COVID 19 pandemic, the regulations on short-time working have been made more flexible and adapted to the new requirements. Entrepreneurs affected by the consequences of the COVID 19 pandemic should promptly examine appropriate options and submit applications. Mehr
The German Parliament passes an act for a limited improvement of the regulations for short-time work in a crisis
On March 13, 2020, the German Bundestag passed the Act on a Limited Improvement of the Regulations for Short-Time Work in a Crisis. The act enables the German Federal Government to quickly adjust the conditions for receiving short-time work compensation in view of the corona crisis. Mehr
