The following three items contain some interesting facts on
and German laws with respect to our profession.
is a small country.
The distance from the north to the south is approximately
is the biggest city in the south and can be reached through
its international airport. Transatlantic flights are on the
airport schedule. From the
airport any other bigger German city can be reached by
airplane within approx. 1 hour. Many more cities are
equipped with an airport and can directly be reached from
consists of states
only, federal law is applicable
with respect to the areas of law dealt with by us. Corporate
law, succession law, labor law and tax law is federal law.
Even the Trade Tax Code, which is very often wrongly
described as “state law”, is federal law and applicable
The only peculiarity is that each municipality has the right
to apply a multiplier on the trade tax rate which has to be
determined pursuant to the Trade Tax Code. Thus, the
questions and answers with respect to corporate, labor,
succession and tax law are the same regardless of whether
the company or individual is located in
or Munich etc.
Unlike in the
there is usually no particular
litigation practice in
German law firms. The emphasis of law degrees in
is still on and construed for the profession of a judge.
Thus, a lawyer dealing with corporate issues can
do and also
does the litigation in a corporate issue, a tax lawyer can
do and also does the litigation in tax issues etc. A German
attorney-at-law is entitled to represent its party at every
court in Germany.
An exception applies only with respect to the Supreme Court
for Civil and Criminal Matters. We are able to represent our
clients in every tax court in Germany
as well as the Supreme Tax Court, which is located in
The same is true with respect to all labor