Category: Liability of the management

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Cybersecurity Liability of the management Technology- & IT-Law

Drone defense in German law

On September 26, 2025, drones once again made headlines: Denmark’s Aalborg Airport had to close its airspace for nearly an hour, and two flights were canceled. The Danish government speaks of hybrid attacks intended to spread fear. In Germany, too, Russian drones have been increasingly spotted since the Ukraine war, monitoring military transport routes and NATO bases. Both countries are stepping up their defense measures—but who is actually allowed to shoot down drones, and under what conditions?

The recent incidents demonstrate how drones have become tools of hybrid warfare. While Denmark plans to introduce new technologies for detection and neutralization, the question arises: How far can defense measures go, and who is responsible for them?

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Criminal Defense Liability of the management

“Operation Calypso” and the Power of the European Public Prosecutor’s Office (EPPO)

The headlines are dramatic: 2,435 seized containers, €800 million in tax damages, arrests in four countries. With Operation Calypso, the European Public Prosecutor’s Office (EPPO) has dealt one of the biggest blows to organized customs and tax fraud in EU history. At its core is a system allegedly run by Chinese networks that has been evading duties and VAT on an industrial scale for years.

But behind the staggering numbers and images of confiscated e-bikes and textiles lie complex legal questions—especially for businesses, freight forwarders, and importers suddenly in the crosshairs of investigators. As a criminal defense lawyer specializing in tax law and a commentator on the work of the European Public Prosecutor’s Office, I see this case not only as an example of effective law enforcement but also as a warning for everyone involved in international trade. Above all, the forfeiture of assets—a tool often wielded rigorously in such cases—poses significant risks but also offers potential for defense.

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Cybersecurity Liability of the management Technology- & IT-Law

Civil Litigation in Germany: Structure, Principles, and Procedural Particularities

Civil litigation in Germany is governed by the Zivilprozessordnung (ZPO), the Code of Civil Procedure, which reflects a long-standing tradition of formalized yet efficient dispute resolution. For readers from common law jurisdictions, the German system may appear unfamiliar at first glance: it is highly codified, judge-led rather than party-driven, and marked by specific procedural formalities that shape the course of a case.

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Criminal Defense Liability of the management

German BFH: Exclusion of Evidence for an Unfiltered Hard Drive Handed Over in Tax Proceedings

The use of evidence obtained during criminal proceedings by the tax authorities repeatedly raises delicate constitutional issues. In its decision of 23 April 2025 (I B 51/22), the Federal Fiscal Court (BFH) clarified: If digital evidence — here, a hard drive — is handed over to the tax office without the mandatory prior screening by the public prosecutor’s office, this violates the fundamental right to informational self-determination and results in an exclusion of evidence.

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Liability of the management

Managerial Liability in the Raw Materials Crisis: Strategic Risk Management Beyond Routine

Raw materials are no longer just the foundation of industrial value creation – they have become a core element of geopolitical power strategies. In a world experiencing technological decoupling, the interplay between supply security, economic sovereignty, and corporate responsibility is entering a new and volatile phase. European industry, in particular, faces a systemic challenge: it is heavily dependent on imports from politically unstable or strategically assertive states, without possessing adequate security mechanisms.

This situation is not solely a political dilemma – it carries direct legal implications for corporate governance. Those who rely on business-as-usual in a foreseeably unstable supply environment are not only risking operational disruptions but also personal liability. This article analyzes the raw materials crisis through the lens of geopolitical developments and links it to the legal obligations for forward-looking, liability-aware corporate action.

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Cybersecurity Liability of the management Technology- & IT-Law

Liability of Companies in Phishing and CEO Fraud Incidents

Legal Standards and Case Law on CEO-Fraud: Phishing and CEO fraud have become prominent tools in the arsenal of organized cybercrime. Increasingly, companies are not just targets but gateways through which substantial sums are misappropriated—often under the guise of legitimate internal instructions. The legal fallout is predictable yet complex: Who bears the financial loss when a manipulated employee executes a fraudulent payment? Can the company hold its bank liable, or does the responsibility fall on internal governance?

This article explores the legal framework governing the liability of phishing and CEO fraud victims, particularly from a civil law perspective. The analysis is grounded in recent German case law, interpreted within the context of the European PSD2 regime and modern organizational security obligations.

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Cybercrime Cybersecurity Liability of the management

Corporate Espionage in the Age of Digital Vulnerability: Strategic and Legal Imperatives for Global Leadership

The Resurgence of Espionage as a Business Risk: Economic espionage has returned—not as a relic of Cold War intrigue, but as a dominant, digitally enabled force in the contemporary global economy. What once occurred through shadows and surreptitious briefcases now unfolds across networks, supply chains, cloud infrastructures, and human behavior. With over 80% of companies in Germany alone reporting incidents of data theft, sabotage, or espionage in the past year, what we are witnessing is not a security crisis but a structural shift in the nature of competition.

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Liability of the management Technology- & IT-Law

Warranty law for AI systems: What companies in Germany should pay attention to

Companies that want to optimize their processes, make more informed decisions or develop innovative business models are increasingly relying on AI systems. However, the technological opportunities are also accompanied by considerable legal challenges, particularly with regard to warranty law. Anyone wishing to acquire an AI system for their company or train their own neural network on platforms such as Azure or AWS should carefully examine the legal framework.

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Liability of the management Technology- & IT-Law

The era of robots – change, challenges and legal perspectives in Germany

In 2025, robotics will have established itself as one of the driving forces in our society: intelligent machines are not only finding their place in industry, but also increasingly in everyday life. This development creates both opportunities and profound challenges that affect the labor market, the structure of society and the legal system. A recent article in the Handelsblatt serves as a starting point for me to write a few fresh lines on an underrated topic with considerable legal and socio-political explosiveness. Note: The article first appeared in German on my blog on robotics law!

Ära der Roboter – Wandel, Herausforderungen und Rechtliche Perspektiven
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Labour law Liability of the management Technology- & IT-Law

IT Forensics in Cyber Incidents: A Legal Guide for Management in Germany

Cyber incidents, whether caused by external attackers or internal employees, present immense challenges to companies. In addition to ensuring business continuity, the forensic analysis of such incidents is essential to minimize damage, identify perpetrators, and collect legally admissible evidence. However, IT forensics operates in a highly complex legal environment. Companies must closely align legal requirements and technical capabilities not only to close security gaps but also to prevail in potential legal disputes.

The pressing questions are: How can incidents be clarified, perpetrators identified, and all legal requirements met at the same time? IT forensics provides essential tools but is not solely a technical discipline. It requires a precise interplay of technology, law, and organizational measures. Management, in particular, is responsible for creating an environment in which IT forensic measures can be implemented effectively and in compliance with the law—ideally before an incident occurs. This article highlights the legal aspects of IT forensics, from threat analysis to securing evidence that is admissible in court.

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