International Corporate Law Hamburg - Tax Advisory, Audits, Legal Advice

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International corporate law

nbs partners advises mid-sized and capital market-oriented companies as well as private individuals from Hamburg. Personal. Interdisciplinary. Forward looking. For more than 40 years.

Our aspiration: We stand by your side. At all times. We make your project our joint project – and create real added value. By not only guiding, but also pointing out new opportunities and paths. We understand entrepreneurs, because we are entrepreneurs. You can count on that.

LAW

We understand the law – and look after your rights.

AUDIT

We do not just audit your financials. We examine your opportunities.

TAX

We know what you need to know – create room for you to manoeuvre.

CURRENT ISSUES

8.January.2026

News

Schleswig-Holstein Higher Regional Court: Limited powers of review of the registry court when submitting lists of shareholders

In its ruling of 28 November 2025 (2x W 74/25), the Schleswig-Holstein Higher Regional Court further clarified the limits of the registry court's powers of review when submitting lists of shareholders in accordance with Sec. 40 subsec. 1 of the German Limited Liability Companies Act (GmbHG). The proceedings were initiated by the submission of a list of shareholders signed by the managing director by a notary to the commercial register of the Flensburg Local Court. The background to the list was the redemption of shares held by a shareholder. The competent registry court made the inclusion of t…

16.December.2025

Audit News

Preparing for IFRS 18: What Entities Need to Know for Application as of 1 January 2027

Background With the aim of increasing comparability, transparency, and coherence in financial reporting, the International Accounting Standards Board (IASB) published a new standard, IFRS 18 “Presentation and Disclosure in Financial Statements”, on 9 April 2024. IFRS 18 is intended to replace IAS 1 “Presentation of Financial Statements” and introduces a new structure for the presentation of the statement of profit or loss, which constitutes one of the key changes introduced by the new standard. Although IFRS 18 has not yet been adopted into European law, EFRAG already issued an endorsement …

26.November.2025

News

Federal Court of Justice: Transfer of positive data to SCHUFA is permissible – fraud prevention outweighs data protection interests

In its ruling of October 14, 2025, ref. VI ZR 431/24, the Federal Court of Justice made a landmark decision on the admissibility under data protection law of the transfer of so-called positive data by telecommunications companies to SCHUFA. Positive data in this sense refers to master data and contract information without negative payment experiences. Background to the proceedings A consumer association wanted to prohibit the transmission of all positive data. The defendant, a telecommunications company, transferred its customers' master data and information on the conclusion and termina…

19.November.2025

News

GEMA wins against OPEN AI in dispute over usage rights

In its ruling (42 O 14139/24 of November 11, 2025), the Munich I Regional Court decided that the use of song lyrics by the AI language model ChatGPT infringes on the exploitation rights of the authors if the developer of the application does not have a license. The lawsuit was brought by the Society for Gesellschaft für musikalische Aufführungs- und mechanische Vervielfältigungsrechte (GEMA) against ChatGPT operator OpenAI. As a collecting society, GEMA manages the rights of members and rights holders (including music publishers, songwriters, and composers). In the lawsuit before the Mun…

25.September.2025

News

Recipient verification for transfers

From 9 October 2025, all banks and savings banks will be required to check whether the recipient name and IBAN match for transfers. This recipient verification is intended to prevent incorrect transfers and fraud. Until now, banks have not generally checked whether the recipient name provided matches the name stored with the IBAN for transfers. How the verification works All transfers in EUR within the SEPA area will be checked. If there is a complete match, the payment will be executed as usual. In the event of minor discrepancies (e.g. typing errors), you will receive a notifica…

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International corporate law

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Pascal Verma

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Tino Rühmkorb

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Daniel-André Danneberg

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Steffen Lohmann

Dirk Kohlenberg

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Olaf Matschernus

Aria Rezaei Nia

Dr. Martin F. Köhler

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Sarah Chora Janzen

Boris Michels

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Jaroslaw Norbert Nowak LL.M.

Tobias Schreiber

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Charlotte Thiede

Jelena Marie Hiebl

Wolfgang Paul

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