Monthly Dose of Germany: April 2024

Shared building supply

42b EnWG-E, adopted in August 2023 as part of the "Solar Package I" has introduced a new instrument for local self-supply with solar power. The German government predicts that around 80,000 buildings will be able to use this new supply model. This article highlights the advantages of this new instrument, provides an outlook, and takes a closer look at:

• Solar Package I and the German government's photovoltaic strategy
• Framework of the shared building supply
• Requirements for the shared building supply
• Building electricity usage contract
• Informational obligations of the system operator
• The models in comparison

Draft Bill on the Introduction of a Leading Decision Procedure before the Federal Court of Justice

In the ubiquitous phenomenon of so-called mass disputes, the individual actions often raise legal questions that are relevant for the majority of the other proceedings. The sum of the individual actions, although similar in nature, place a heavy burden on German courts because they must deal with every case individually. Mass disputes therefore tie up enormous capacities, including those of companies. To reduce the burden on the judiciary, the German Federal Government responds with a bill of legislative changes to the German Code of Civil Procedure (“ZPO”) by introducing a so-called “leading decision procedure” at the Federal Court of Justice (“BGH”). The German Parliament (“Bundestag”) discussed this bill in a first reading on November 9, 2023 and referred it to the German Committee on Legal Affairs (“Rechtsausschuss”).

This article discusses whether or not the draft bill is an appropriate tool to relieve the burden on the judiciary.

Update 2024: Effects of the changes to the contribution assessment limits as of 1 January 2024 and the Growth Opportunities Act on company pension schemes

As of 1 January 2024, the contribution assessment limits for statutory health and pension insurance were raised by the Federal Ministry of Labour and Social Affairs in agreement with the Federal Council and adjusted in line with income trends to ensure social security. Furthermore, the "Growth Opportunities Act" was promulgated in the Federal Law Gazette on 27 March 2024. The article presents the effects and relevant changes with regard to company pension schemes:

1. Increase in social security contribution assessment limits and their impact on occupational pension schemes
2. Growth Opportunities Act and its relevant changes to the company pension scheme

BT8 MaComp 2024

The updated version of BaFin Circular 05/2018 on the minimum requirements for the compliance function and other conduct, organisation and transparency obligations (MaComp) published on 28 February 2024 contains revised regulations on the remuneration systems of investment service providers (ISPs) in connection with the provision of investment services in module BT8. This Client Alert summarises the key changes:

1. Extension of the personal scope of application of the relevant persons
2. The supervisory principle of subsidiarity
3. Remuneration components covered by BT8 MaComp
4. Content-related regulations on remuneration systems: The regulatory principle of proportionality
5. Regulations on remuneration governance
6. Application of BT8 MaComp 2024 and implementation by the WPDU

"Monthly Dose" Employment Law: 03/2024

In the third edition of 2024, our Monthly Dose Employment Law on current case law deals with the judgements

1. of the Federal Labour Court (Bundesarbeitsgericht, BAG) on employee's duty to get novice on services assigned to him by the employer during his free time, 
2. of the BAG on the works council's right of co-determination on employer’s ordering of ban on private mobile phone use during working hours, 
3. of the Schleswig-Holstein Regional Labour Court (LAG) on the payment of wage tax and social security contributions as a special fulfilment objection by the employer,
4. of the LAG Cologne on the offsetting of credit hours on working time accounts by the employer and 
5. of the European Court of Justice (ECJ) on the prohibition of wearing religious signs at the workplace in public administration.

Deloitte Legal Webcast Series

In our German language Deloitte Legal Update webcast series, we address current legal issues and developments that are important for corporate practice.

In our upcoming "Legal Update" webcast we will discuss:

Deloitte Legal Webcast "Legal Update #09/2024": Distressed M&A - The Fine Art of the Bespoke Deal: Session 2 Employment law structuring options

Wednesday, 08 May 2024 | 11:00 - 11:45 a.m.
Register here (Webcast in German language)

Our webcast series "Distressed M&A - The Fine Art of the Bespoke Deal" examines the latest developments in connection with distressed M&A transactions from different perspectives. Although the insolvency of a company is a drastic event, the acquisition of a company out of insolvency can offer considerable opportunities.

After the successful kick-off event, in which the basics, terms and important legal framework conditions of M&A transactions in connection with crisis situations were presented, in the second session our experts Frank Tschentscher, Marcus Spangenberger, Dr Lars Hinrichs and Elisa Ultsch will introduce you to employment law structuring options in transactions in the insolvency environment.

In our "Legal Update #07/2024" webcast on April 17, 2024 our experts Johannes Passas, Dr. Rudolph Holtz and Dr. Sophie Bings took a look at:

EU Regulation on Deforestation-free Supply Chains (EUDR) - Due Diligence Obligations and Implementation (in German language).

In just eight months - on December 30, 2024 - the EU Regulation on Deforestation-free Supply Chains (Regulation (EU) 2023/1115) will apply in large parts. Under this Regulation, companies that place or make available agricultural commodities (cattle, cocoa, coffee, oil palm, rubber, soya and wood) and certain relevant products on the Union market or export them from the Union market, will be obliged to implement and comply with due diligence obligations.

We will soon be offering this webcast in English language as well due to the interest from our listeners and its international relevance. Date and invitation will follow.

You can download the presentations of our further recent webcasts (in English language) here:

• Legal Update Webcast #08/2024 - Barrier-Free Accessibility Reinforcement Act (BFSG): Digital accessibility for electronic products, services and online stores – Take action now to avoid reputational and legal disadvantages: The Barrier-Free Accessibility Reinforcement Act (in German: Barrierefreiheitsstärkungsgesetz - BFSG) is just around the corner. It requires digital accessibility for electronic products, services and online stores - and entails a considerable need for implementation. Companies in all sectors must act now to avoid reputational and legal disadvantages. Coordinated legal and IT advice is essential for this. In this webcast, our experts Sebastian von Rüden, Dr. Till Contzen explained the legal requirements and provide information on the requirements for legally compliant implementation.
  
• Legal Update Webcast #06/2024 - Globally active - secure under labour and tax law - Employer of Record & Co: Our employment law expert Rafael Hertz and Deloitte international tax expert Christoph Welter provided insights on the employer of record and took a look at reporting lines, permissible activities abroad, and compliance management.

In our Webcast Archive, you can find a list of previous webcasts and also download the corresponding presentations.

Should you be interested in topics discussed during one of our German language webcasts, do not hesitate to contact the respective presenters – they will be delighted to provide you with additional information in the English language.

EMEA Dbriefs Legal Webcast Series

The Dbriefs Legal webcast programme for Europe, the Middle East and Africa  help you gain insights on key legal trends and critical issues affecting your global business operations.

The upcoming "Dbriefs Legal" webcast will discuss:

Representative Actions Directive In Different Jurisdictions
Thursday 23 May 2024, 12.00 BST/13.00 CET
Register here (Webcast in English language)

Register here