Key Aspects of German Business Law A Practical Manual

This book presents a clear and precise overview of the key aspects of German business law. It was written by attorneys involved in the daily practice of business law in Germany and is aimed at people who wish to orient themselves quickly with the German l

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Michael Wendler ´ Bernd Tremml Bernard Buecker (Eds.)

Key Aspects of German Business Law A Practical Manual Third Edition

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Michael Wendler Wendler Tremml Rechtsanwålte Mærsenbroicher Weg 200 40470 Dçsseldorf Germany [email protected]

Bernard Buecker 1220 Tower Life Building 310 S. St. Mary's San Antonio, Texas 78205 USA

Dr. jur. Bernd Tremml, M. C. J. Wendler Tremml Rechtsanwålte Martiusstraûe 5/II 80802 Mçnchen Germany [email protected]

The information contained herein is general information and is not intended to provide legal advide. Should you require legal advice, you should seek the assistance of counsel. Copyright ° 2006 Michael Wendler, Bernd Tremml, Bernard Buecker

ISBN-10 3-540-28422-2 Springer Berlin Heidelberg New York ISBN-13 978-3-540-28422-2 Springer Berlin Heidelberg New York ISBN 3-540-43411-9 2. Auflage Springer Berlin Heidelberg New York Cataloging-in-Publication Data Library of Congress Control Number: 2005938059 This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer-Verlag. Violations are liable for prosecution under the German Copyright Law. Springer is a part of Springer Science+Business Media springeronline.com ° Springer Berlin ´ Heidelberg 1999, 2002, 2006 Printed in Germany The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Hardcover-Design: Erich Kirchner, Heidelberg SPIN 11543978

64/3153-5 4 3 2 1 0 ± Printed on acid-free paper

Preface

This book presents a clear and precise overview of the key aspects of German business law. It was written by attorneys involved in the daily practice of business law in Germany and is aimed at people who wish to orient themselves quickly with the German legal system and the manner in which it impacts business purchases, establishment, operations and liquidations. The first section of the book is devoted to an explanation of the major issues to be considered in acquiring or establishing a business in Germany. The second section focuses on areas of commercial law that are important for an operating business. The following sections deal with labor law as an independent part of German business law and with computer law. Furthermore, procedural law and European law are addressed. Finally, the last two sections of the book are devoted to an overview over the German tax law, which has an enormous impact on business decisions, and IP law. In all sections special attention has been paid to h