{"id":23285,"date":"2024-07-02T16:44:33","date_gmt":"2024-07-02T14:44:33","guid":{"rendered":"https:\/\/www.dico-ev.de\/notes-on-the-use-of-the-risk-catalog-2024\/"},"modified":"2025-05-13T11:02:39","modified_gmt":"2025-05-13T09:02:39","slug":"notes-on-the-use-of-the-risk-catalog-2024","status":"publish","type":"page","link":"https:\/\/www.dico-ev.de\/en\/notes-on-the-use-of-the-risk-catalog-2024\/","title":{"rendered":"Notes on the use of the risk catalog &#8211; 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"23285\" class=\"elementor elementor-23285 elementor-17483\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef04449 elementor-section-height-min-height elementor-section-content-middle elementor-reverse-tablet elementor-reverse-mobile elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"ef04449\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-e0b2e2b\" data-id=\"e0b2e2b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2068728 elementor-icon-list--layout-inline elementor-mobile-align-center elementor-hidden-phone elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2068728\" 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class=\"elementor-icon-list-text\">info@dico-ev.de<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-22357a7\" data-id=\"22357a7\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb26f71 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"fb26f71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/dicoev.sharepoint.com\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DICO SharePoint<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-154133b\" data-id=\"154133b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b407ed9 e-grid-align-right elementor-shape-square e-grid-align-mobile-center elementor-widget__width-initial elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"b407ed9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-5646027\" href=\"https:\/\/de.linkedin.com\/company\/dico---deutsches-institut-f%C3%BCr-compliance-e-v-\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-92d4e41 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92d4e41\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-8766619\" data-id=\"8766619\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1158de0 elementor-widget elementor-widget-theme-site-logo elementor-widget-image\" data-id=\"1158de0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-site-logo.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/\">\n\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"400\" height=\"157\" src=\"https:\/\/www.dico-ev.de\/wp-content\/uploads\/2023\/01\/DICO_Logo_mitUnterzeile_MITTIG_klein.jpg\" class=\"attachment-full size-full wp-image-16437\" alt=\"\" srcset=\"https:\/\/www.dico-ev.de\/wp-content\/uploads\/2023\/01\/DICO_Logo_mitUnterzeile_MITTIG_klein.jpg 400w, https:\/\/www.dico-ev.de\/wp-content\/uploads\/2023\/01\/DICO_Logo_mitUnterzeile_MITTIG_klein-300x118.jpg 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-750b49c\" data-id=\"750b49c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ccf5e3 elementor-nav-menu__align-end elementor-nav-menu--stretch elementor-widget__width-initial elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"7ccf5e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;full_width&quot;:&quot;stretch&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Hauptmen\u00fc\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-7ccf5e3\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-22235\"><a href=\"https:\/\/www.dico-ev.de\/en\/\" class=\"elementor-item\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-22236\"><a href=\"https:\/\/www.dico-ev.de\/en\/association\/\" class=\"elementor-item\">Association<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22237\"><a href=\"https:\/\/www.dico-ev.de\/en\/management-board\/\" class=\"elementor-sub-item\">Board<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-23322\"><a href=\"https:\/\/www.dico-ev.de\/en\/board-of-directors\/\" class=\"elementor-sub-item\">Board of Directors<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22238\"><a href=\"https:\/\/www.dico-ev.de\/en\/office\/\" class=\"elementor-sub-item\">Office<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22239\"><a href=\"https:\/\/www.dico-ev.de\/en\/working-groups\/\" class=\"elementor-item\">Working groups<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-22246\"><a href=\"https:\/\/www.dico-ev.de\/en\/membership\/\" class=\"elementor-item\">Membership<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-23324\"><a href=\"https:\/\/www.dico-ev.de\/en\/company-members\/\" class=\"elementor-sub-item\">Company members<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-22247\"><a href=\"https:\/\/www.dico-ev.de\/en\/service\/\" class=\"elementor-item\">Service<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22249\"><a href=\"https:\/\/www.dico-ev.de\/en\/publications\/\" class=\"elementor-sub-item\">Publications<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22248\"><a href=\"https:\/\/www.dico-ev.de\/en\/digital-tools\/\" class=\"elementor-sub-item\">Digital tools<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-23325\"><a href=\"https:\/\/www.dico-ev.de\/en\/job-market\/\" class=\"elementor-sub-item\">Job market<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-taxonomy menu-item-object-category menu-item-23326\"><a href=\"https:\/\/www.dico-ev.de\/en\/category\/latest-news\/\" class=\"elementor-sub-item\">Aktuelles<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-23327\"><a href=\"https:\/\/www.dico-ev.de\/en\/upcoming-events\/\" class=\"elementor-item\">Events<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-25393\"><a href=\"https:\/\/www.dico-ev.de\/en\/search\/\" class=\"elementor-item\"><i class=\"fas fa-search\"><\/i><\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-1181 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-1181-en\"><a href=\"https:\/\/www.dico-ev.de\/en\/\" aria-current=\"page\" aria-expanded=\"false\" aria-controls=\"wpml-ls-submenu-wpml-ls-1181-en\" class=\"elementor-item\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.dico-ev.de\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.svg\"\n            alt=\"English\"\n            loading=\"lazy\"\n            \n            \n    \/><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-1181 wpml-ls-item wpml-ls-item-de wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-1181-de\"><a href=\"https:\/\/www.dico-ev.de\/\" title=\"Switch to German\" aria-label=\"Switch to German\" class=\"elementor-sub-item\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.dico-ev.de\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/de.svg\"\n            alt=\"German\"\n            loading=\"lazy\"\n            \n            \n    \/><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-7ccf5e3\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-22235\"><a href=\"https:\/\/www.dico-ev.de\/en\/\" class=\"elementor-item\" tabindex=\"-1\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-22236\"><a href=\"https:\/\/www.dico-ev.de\/en\/association\/\" class=\"elementor-item\" tabindex=\"-1\">Association<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22237\"><a href=\"https:\/\/www.dico-ev.de\/en\/management-board\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Board<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-23322\"><a href=\"https:\/\/www.dico-ev.de\/en\/board-of-directors\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Board of Directors<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22238\"><a href=\"https:\/\/www.dico-ev.de\/en\/office\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Office<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22239\"><a href=\"https:\/\/www.dico-ev.de\/en\/working-groups\/\" class=\"elementor-item\" tabindex=\"-1\">Working groups<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-22246\"><a href=\"https:\/\/www.dico-ev.de\/en\/membership\/\" class=\"elementor-item\" tabindex=\"-1\">Membership<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-23324\"><a href=\"https:\/\/www.dico-ev.de\/en\/company-members\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Company members<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-22247\"><a href=\"https:\/\/www.dico-ev.de\/en\/service\/\" class=\"elementor-item\" tabindex=\"-1\">Service<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22249\"><a href=\"https:\/\/www.dico-ev.de\/en\/publications\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Publications<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22248\"><a href=\"https:\/\/www.dico-ev.de\/en\/digital-tools\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Digital tools<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-23325\"><a href=\"https:\/\/www.dico-ev.de\/en\/job-market\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Job market<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-taxonomy menu-item-object-category menu-item-23326\"><a href=\"https:\/\/www.dico-ev.de\/en\/category\/latest-news\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Aktuelles<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-23327\"><a href=\"https:\/\/www.dico-ev.de\/en\/upcoming-events\/\" class=\"elementor-item\" tabindex=\"-1\">Events<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-25393\"><a href=\"https:\/\/www.dico-ev.de\/en\/search\/\" class=\"elementor-item\" tabindex=\"-1\"><i class=\"fas fa-search\"><\/i><\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-1181 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-1181-en\"><a href=\"https:\/\/www.dico-ev.de\/en\/\" aria-current=\"page\" aria-expanded=\"false\" aria-controls=\"wpml-ls-submenu-wpml-ls-1181-en\" class=\"elementor-item\" tabindex=\"-1\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.dico-ev.de\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.svg\"\n            alt=\"English\"\n            loading=\"lazy\"\n            \n            \n    \/><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-1181 wpml-ls-item wpml-ls-item-de wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-1181-de\"><a href=\"https:\/\/www.dico-ev.de\/\" title=\"Switch to German\" aria-label=\"Switch to German\" class=\"elementor-sub-item\" tabindex=\"-1\"><img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.dico-ev.de\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/de.svg\"\n            alt=\"German\"\n            loading=\"lazy\"\n            \n            \n    \/><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-224e6a00 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"224e6a00\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-628f9e3e\" data-id=\"628f9e3e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-467b3bdd elementor-widget elementor-widget-menu-anchor\" data-id=\"467b3bdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"greenwashing\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32a91be2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"32a91be2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53e4d1d1 elementor-widget elementor-widget-heading\" data-id=\"53e4d1d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Greenwashing<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-313996d6 elementor-widget elementor-widget-heading\" data-id=\"313996d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6beb0d8e elementor-widget elementor-widget-text-editor\" data-id=\"6beb0d8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Greenwashing refers to the phenomenon of presenting a company or its products to the public as more environmentally friendly and sustainable than is actually the case through misleading, environmentally related (advertising) statements (so-called green claims).  <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37e788bc elementor-widget elementor-widget-heading\" data-id=\"37e788bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fa6b871 elementor-widget elementor-widget-text-editor\" data-id=\"3fa6b871\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tMisleading consumers about &#8220;green&#8221; product or company characteristics by\n<ul>\n \t<li>incorrect, unspecific, unverifiable or abbreviated (advertising) statements on environmental, climate and sustainability aspects<\/li><li>Implicit green claims, e.g. resulting from images, logos or brand names<\/li><li>Use of non-transparent, untrustworthy environmental or sustainability labels<\/li><li>Reference to unsuitable or ineffective compensation measures to offset own climate-damaging activities<\/li> \t<li>Inaccurate green claims in corporate publications (e.g. annual reports, investor presentations, prospectuses) that mislead investors<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12f8c81d elementor-widget elementor-widget-heading\" data-id=\"12f8c81d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5aa1f233 elementor-widget elementor-widget-text-editor\" data-id=\"5aa1f233\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Removal and injunction, usually by injunction, if necessary immediate sales stop; greenwashing lawsuits<\/li><li>Claims for damages by consumers or competitors<\/li><li>Skimming of profits, fines (in case of violation of Union law) and exclusion from public contracts and financial aid<\/li><li>Imprisonment or fine for false, deliberately misleading advertising to a larger group of people<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-310de77 elementor-widget elementor-widget-heading\" data-id=\"310de77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reputational damage\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acaf97c elementor-widget elementor-widget-text-editor\" data-id=\"acaf97c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Financial impact, e.g. due to non-conclusion, termination or non-renewal<br>of contracts or loans due to breach of compliance obligations<\/li><li>Product recalls if unlawful green claims are made, e.g. on the product or its packaging<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5233692 elementor-widget elementor-widget-heading\" data-id=\"5233692\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-628267da elementor-widget elementor-widget-text-editor\" data-id=\"628267da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>UWG<\/li><li>Draft EU directive on environmental claims (&#8220;Green Claims Directive&#8221;)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f07fed0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f07fed0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d5bec74\" data-id=\"d5bec74\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fe086c elementor-widget elementor-widget-menu-anchor\" data-id=\"5fe086c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"sustainability\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f47633 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9f47633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0536c5 elementor-widget elementor-widget-heading\" data-id=\"a0536c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Sustainability reporting obligation<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9bd808 elementor-widget elementor-widget-heading\" data-id=\"a9bd808\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39b379e elementor-widget elementor-widget-text-editor\" data-id=\"39b379e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Obligation for certain companies to prepare and publish a sustainability report using recognized, uniform and legally prescribed standards. Focus: The impact of the company&#8217;s activities on people and the environment as well as the financial risks and opportunities of sustainability aspects on the company (double materiality). Sustainability aspects are environmental, social and human rights factors as well as <\/i><i>Governance<\/i><i>-factors. This is associated with reporting in accordance with the EU <\/i><i>Taxonomy Regulation<\/i><i> whether an economic activity is to be classified as environmentally sustainable. In this respect, the share of revenue generated by these activities and the share of investment and operating expenses associated with these activities must be disclosed. <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cebec2c elementor-widget elementor-widget-heading\" data-id=\"cebec2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8abe62f elementor-widget elementor-widget-text-editor\" data-id=\"8abe62f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Non-implementation of the requirements of the CSRD Directive Implementation Act<\/li><li>No \/ untimely publication of a sustainability report despite existing obligation<\/li><li>Insufficient disclosure of the requested information in accordance with the European Sustainability Reporting Standards (ESRS), which substantiate the CSRD<\/li><li>Insufficient disclosure of the requested information in accordance with the EU Taxonomy Regulation<\/li><li>Incorrect or misleading information in the sustainability report<\/li><li>Materiality analysis not performed or not performed in accordance with ESRS<\/li><li>Unrealistic setting of thresholds to identify less material ESG issues<\/li><li>No audit of the sustainability report by an auditor<\/li><li>Error in the report format (e.g. ESEF tagging)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58a0d97 elementor-widget elementor-widget-heading\" data-id=\"58a0d97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5079adc elementor-widget elementor-widget-text-editor\" data-id=\"5079adc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Fines and administrative penalties for the company, the Executive Board and the Supervisory Board<\/li><li>Civil liability of the management and the Supervisory Board (personal liability)<\/li><li>Criminal liability of the management and the supervisory board, e.g. in the event of a false balance sheet oath or incorrect presentation<\/li><li>Restriction or refusal of the audit opinion<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c04e781 elementor-widget elementor-widget-heading\" data-id=\"c04e781\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">General damage\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aa608d elementor-widget elementor-widget-text-editor\" data-id=\"8aa608d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Reputational damage due to negative press reports and\/or social media campaigns and subsequent loss of sales<\/li> \t<li>Financial impact, e.g. due to non-conclusion, termination or non-renewal\nof contracts or loans due to breach of compliance obligations<\/li>\n \t<li>Product recalls if unlawful green claims are made, e.g. on the product or its packaging<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8c6c0f elementor-widget elementor-widget-heading\" data-id=\"c8c6c0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa450f elementor-widget elementor-widget-text-editor\" data-id=\"9fa450f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>CSRD Directive Implementation Act based on the CSRD<\/li><li>Implementation for corporations and commercial partnerships with limited liability in<br>\u00a7\u00a7 289b ff. HGB; for cooperative companies in the Cooperatives Act<br>with reference to the regulations in the HGB<\/li><li>European Sustainability Reporting Standards (ESRS) (specify the content of the CSRD)<\/li><li>EU Taxonomy Regulation &#8211; Regulation (EU) 2020\/852<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0691978 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0691978\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-64cc8ad\" data-id=\"64cc8ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51c0ded elementor-widget elementor-widget-menu-anchor\" data-id=\"51c0ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"environmentallaw\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-628e476 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"628e476\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a100b34 elementor-widget elementor-widget-heading\" data-id=\"a100b34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Environmental law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0aeb9f1 elementor-widget elementor-widget-heading\" data-id=\"0aeb9f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d152273 elementor-widget elementor-widget-text-editor\" data-id=\"d152273\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms that provide for measures to protect the environment and rules on the use of equipment and objects with a potential impact on the environment.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c48bac elementor-widget elementor-widget-heading\" data-id=\"5c48bac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-663299b elementor-widget elementor-widget-text-editor\" data-id=\"663299b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Violation of environmental liability\/ plant liability<\/li><li>Incorrect waste and wastewater disposal, contaminated site management<\/li><li>Incorrect air pollution control, in particular immissions\/emissions <\/li><li>Violation of soil and water protection<\/li><li>Violation of nature conservation, landscape conservation and plant protection<\/li><li>Incorrect handling of hazardous substances<\/li><li>Violation of take-back obligations for electrical and electronic appliances<\/li><li>Other environmentally relevant risk areas can be found in the honeycomb Product conformity<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-794b416 elementor-widget elementor-widget-heading\" data-id=\"794b416\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Violation of laws and regulations that serve to protect the environment. Possible legal consequences \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68abb6a elementor-widget elementor-widget-text-editor\" data-id=\"68abb6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Removal orders (costs)<\/li><li>high fines<\/li><li>Operating bans \/ decommissioning orders<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-970ba2b elementor-widget elementor-widget-heading\" data-id=\"970ba2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0520e4b elementor-widget elementor-widget-text-editor\" data-id=\"0520e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u00a7\u00a7 324 ff. StGB<\/li><li>Environmental Damage Act, Environmental Liability Act<\/li><li>ElektroG<\/li><li>KrWG (Closed Substance Cycle Waste Management Act)<\/li><li>BImSchG and ordinances (in conjunction with TA-Luft and TA-L\u00e4rm),<br>LuftverkehrsG, Flugl\u00e4rmschutzG, BenzinbleiG,<br>ChemikalienG, GefahrstoffVO<\/li><li>WHG, Detergents and Cleaning Agents Act<\/li><li>BNatSchG, Plant Protection Act<\/li><li>InfektionsschG, TierseuchenG<\/li><li>Genetic Engineering Act<\/li><li>BBodenSchG<\/li><li>EEG<\/li><li>State laws on environmental protection<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c89f135 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c89f135\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b3d7373\" data-id=\"b3d7373\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-18ec254 elementor-widget elementor-widget-menu-anchor\" data-id=\"18ec254\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"humanrights\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ea62a0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1ea62a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3725c8 elementor-widget elementor-widget-heading\" data-id=\"a3725c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Human rights incl. supply chain <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b498b1 elementor-widget elementor-widget-heading\" data-id=\"6b498b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0293b elementor-widget elementor-widget-text-editor\" data-id=\"9d0293b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Companies may be obliged to consider human rights risks in their own business operations and in their supply chain. Companies that are subject to the Supply Chain Due Diligence Act ( <\/i><i>LkSG<\/i><i>) &#8211; from 2023 companies with at least 3000 employees in Germany (from 2024 companies with at least 1000 employees in Germany) are subject to human rights due diligence obligations from the   <\/i><i>LkSG<\/i><i>  to fulfill. Smaller companies may also be affected because they are exposed to new human rights expectations from their customers. <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a065ae elementor-widget elementor-widget-heading\" data-id=\"9a065ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db0be56 elementor-widget elementor-widget-text-editor\" data-id=\"db0be56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Prohibition of child labor (e.g. employment of children under the minimum age)<\/li><li>Prohibition of forced labor and all forms of slavery<\/li><li>Disregard for occupational health and safety and work-related health hazards (e.g. no or inadequate information and instruction of employees about hazards and how to avoid them)<\/li><li>Disregard of freedom of assembly, freedom of association, freedom of association and the right to collective action (e.g. prohibition or prevention of the formation of a trade union)<\/li><li>Violation of the prohibition of unequal treatment in employment (e.g. withholding of special benefits not granted to employees on the basis of affiliation [e.g. special leave for wedding is not granted for same-sex marriages])<\/li><li>Prohibition of withholding an appropriate wage (e.g. wage is below the minimum subsistence level)<\/li><li>Destruction of the natural basis of life through environmental pollution (e.g. contamination of drinking water and groundwater by the company)<\/li><li>Commissioning or use of private\/public security forces (e.g. commissioning of untrained security forces)<\/li><li>Violation of due diligence obligations in accordance with the LkSG:<br><br>Establishment of risk management<br><br>Performance of risk analysis (for own company in Germany and abroad)<br><br>Risk-based implementation of preventive and corrective measures<br><br>Establishment of a complaints procedure<br><br>Fulfillment of documentation and reporting obligations<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23199c5 elementor-widget elementor-widget-heading\" data-id=\"23199c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violation\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-070ee3b elementor-widget elementor-widget-text-editor\" data-id=\"070ee3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fines of up to 2% of global annual turnover (LkSG)<\/li>\t<li>Possible exclusion from the award of public contracts (up to three years) (LkSG)<\/li>\n \t<li>Trade unions and NGOs can sue on behalf of the injured parties (LkSG)<\/li>\n \t<li>Reputational damage<\/li>\n \t<li>Lower competitiveness<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8de0e19 elementor-widget elementor-widget-heading\" data-id=\"8de0e19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws and standards (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09b13b3 elementor-widget elementor-widget-text-editor\" data-id=\"09b13b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Supply Chain Due Diligence Act (LkSG)<\/li><li>In future: Corporate Sustainability Due Diligence Directive (CSDDD)<\/li><li>International frameworks: e.g. UN Guiding Principles on Business and Human Rights (UNGP), OECD Guidelines for multinational Enterprises, UN Global Compact, Universal Declaration of Human Rights, International Covenant on Civil and Political Rights, International Covenant on Economic, Social and Cultural Rights, ILO core labor standards (e.g. ILO-IOE Child Labour Guidance Tool for Business)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-599b250 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"599b250\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8090b23\" data-id=\"8090b23\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e0e3bb elementor-widget elementor-widget-menu-anchor\" data-id=\"9e0e3bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"self-imposed\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c394e56 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c394e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4015016 elementor-widget elementor-widget-heading\" data-id=\"4015016\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Self-imposed, external standards<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-465d6f2 elementor-widget elementor-widget-heading\" data-id=\"465d6f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5e3a6e elementor-widget elementor-widget-text-editor\" data-id=\"d5e3a6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Joining or implementing external standards to which the company has committed itself.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67fa2ae elementor-widget elementor-widget-heading\" data-id=\"67fa2ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cdf187 elementor-widget elementor-widget-text-editor\" data-id=\"2cdf187\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Violation of requirements due to adherence to external reporting standards, participation in certification procedures or ratings, memberships in associations relating to ESG and sustainability criteria, e.g:<\/p><ul><li>Achievement of certain emission values (including a certain carbon footprint)<\/li><li>Achievement of specific targets in relation to the consumption of resources (water, electricity) or waste avoidance<\/li><li>Compliance with human rights<\/li><li>Compliance with diversity requirements<\/li><li>Introduction of certain governance structures<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53ee593 elementor-widget elementor-widget-heading\" data-id=\"53ee593\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68285c6 elementor-widget elementor-widget-text-editor\" data-id=\"68285c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Loss of labeling rights<\/li><li>Poor performance in ESG ratings<\/li><li>Refusal of certifications; termination of memberships<\/li><li>Worse conditions for lending<\/li><li>Consequences under employment law at employee level in the event of breaches, claims for damages under company law against the management if there is a breach of duty of care.<\/li><li>Reputational damage<\/li><li>Injunctive relief from competitors<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5bd7fb elementor-widget elementor-widget-heading\" data-id=\"c5bd7fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Significant self-regulated ESG\/ Corporate\/ Governance standards (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-905e426 elementor-widget elementor-widget-text-editor\" data-id=\"905e426\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>External certification such as SA8000 standard, EMAS (EU), DIN EN ISO 14001, DIN EN ISO 45001 <\/li><li>Voluntary product standards (e.g. FSC &#8211; wood industry standard, MSC &#8211; fishing standard, Blue Angel &#8211; German Ecolabel, Green Dot, Fair Trade seal)  <\/li><li>ESG ratings e.g. CDP ranking <\/li><li>UN Global Compact<\/li><li>Stewardship Initiative<br>Global Reporting Initiative (GRI), German Sustainability Code (DNK), International Sustainability Standards Board (ISSB), Task Force on Climate-related Financial Disclosures (TCFD)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7717d44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7717d44\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec61a50\" data-id=\"ec61a50\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-978c9ce elementor-widget elementor-widget-menu-anchor\" data-id=\"978c9ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"corruption\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bc636e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2bc636e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-046980c elementor-widget elementor-widget-heading\" data-id=\"046980c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Corruption<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-499301a elementor-widget elementor-widget-heading\" data-id=\"499301a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c932e8 elementor-widget elementor-widget-text-editor\" data-id=\"9c932e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Bribery and corruptibility as well as granting and accepting benefits under German criminal law and under other laws relevant to German natural or legal persons, insofar as these criminalize bribery abroad by German natural or legal persons, e.g. UK <\/i><i>Bribery<\/i><i> Act or US <\/i><i>Foreign<\/i> <i>Corrupt<\/i><i> Practices Act<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f83e70d elementor-widget elementor-widget-heading\" data-id=\"f83e70d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23815a9 elementor-widget elementor-widget-text-editor\" data-id=\"23815a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Granting of advantages in the course of business when purchasing goods or services (1) to gain unfair advantage in domestic or foreign competition or\n(2) to carry out or refrain from actions contrary to the company&#8217;s obligations (breach of internal compliance regulations)<\/li>\n \t<li>Granting an advantage to a member of a medical profession for unfair advantage in domestic or foreign competition<\/li> \t<li>Granting advantages to voters (voter bribery)<\/li>\n \t<li>Granting an advantage to a mandate holder Performing or omitting an act by the mandate holder (bribery of members of parliament)<\/li>\n \t<li>Granting benefits to public officials to expedite official acts that are permissible (facilitation payments, in particular\nin connection with permits, licenses, concessions, approvals) or contrary to duty<\/li>\n \t<li>Granting of inappropriate benefits of any kind, such as gifts and benefits in kind, invitations, in particular to hospitality and (professional) events, travel and vacations, donations and sponsoring, lobbying, other marketing measures, discounts, commissions and special conditions\n\n&nbsp;<\/li>\n \t<li>Granting of inappropriate benefits in connection with tenders, purchasing or award processes\n\n&nbsp;<\/li>\n \t<li>Granting inappropriate benefits by concealing them via consultancy or support contracts, possibly as sham contracts or via third parties (agents or other intermediaries \/ sales intermediaries)\n\n&nbsp;<\/li>\n \t<li>Mirroring the granting of advantages, the acceptance of advantages for the aforementioned purposes is also inadmissible;\nis particularly relevant in business dealings\ne.g. the acceptance of bribes for the awarding of contracts or kick-back payments. e.g. accepting bribes for the award\nof contracts or kick-back payments<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba57f14 elementor-widget elementor-widget-heading\" data-id=\"ba57f14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c5e4e6 elementor-widget elementor-widget-text-editor\" data-id=\"5c5e4e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Imprisonment and fines for individuals involved in accordance with the StGB<\/li><li>Fines for the company according to OWiG<\/li><li>Profit skimming from the company according to OWiG<\/li><li>Additional tax payments for the company (e.g. non-deductible operating expenses)<\/li><li>Exclusion from public procurement via entry in the blacklist or corruption register<\/li><li>Reputational damage<\/li><li>Balance sheet effects (e.g. invalidity of annual financial statements)<\/li><li>Financial impact (e.g. by not concluding, terminating or not renewing contracts or loans<br>due to breach of compliance obligations) <\/li><li>Claims for damages under civil law<\/li><li>Compliance monitorship under US law<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43a4662 elementor-widget elementor-widget-heading\" data-id=\"43a4662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a87a4e elementor-widget elementor-widget-text-editor\" data-id=\"1a87a4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u00a7\u00a7 Sections 299 &#8211; 301 StGB<\/li><li>\u00a7\u00a7 Sections 331 &#8211; 337 StGB<\/li><li>\u00a7 108 b,e StGB<\/li><li>corresponding foreign regulations, e.g. UKBA, FCPA<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0db3ef0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0db3ef0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-64f7198\" data-id=\"64f7198\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de70a80 elementor-widget elementor-widget-menu-anchor\" data-id=\"de70a80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"offenses\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be64189 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"be64189\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e438fc1 elementor-widget elementor-widget-heading\" data-id=\"e438fc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Offenses against third parties or the company<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9978583 elementor-widget elementor-widget-heading\" data-id=\"9978583\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86ea629 elementor-widget elementor-widget-text-editor\" data-id=\"86ea629\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Criminal acts committed with the intention of benefiting the company (also known as &#8220;exculpatory crime&#8221;), but which are committed at the expense of third parties.<\/i><i>Self-interested acts by employees to the detriment of the company and for personal gain (also known as &#8220;exculpatory crime&#8221;). <\/i> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce66ce9 elementor-widget elementor-widget-heading\" data-id=\"ce66ce9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9583993 elementor-widget elementor-widget-text-editor\" data-id=\"9583993\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fraud at the expense of third parties, e.g. (submission) fraud or at the expense of the company,\ne.g. travel and expense fraud<\/li> \t<li>Unfaithfulness at the expense of third parties, e.g. at the expense of the public sector or at the expense of\nthe company, e.g. by keeping black coffers, taking bribes from\n<\/li>\n \t<li>Theft, embezzlement<\/li>\n \t<li>Anti-competitive agreements with contractual partners<\/li>\n \t<li>Forgery of documents and criminal misrepresentation to the detriment of third parties<\/li>\n \t<li>other criminal offenses that are listed separately in this risk catalog,\ne.g. tax evasion or embezzlement of social security contributions<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77df250 elementor-widget elementor-widget-heading\" data-id=\"77df250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42c3140 elementor-widget elementor-widget-text-editor\" data-id=\"42c3140\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Imprisonment and fines for individuals involved in accordance with the StGB<\/li><li>Fines for the company according to OWiG<\/li><li>Profit skimming from the company according to OWiG<\/li><li>Tax back payments for the company<br>(e.g. non-deductible operating expenses),<\/li><li>Exclusion from public procurement via entry<br>in the blacklist or corruption register,<\/li><li>Reputational damage<\/li><li>Accounting effects<br>(e.g. invalidity of annual financial statements)<\/li><li>Financial impact, e.g. by not concluding, terminating or not renewing contracts or loans due to violation of compliance obligations<\/li><li>Claims for damages under civil law.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4997d6e elementor-widget elementor-widget-heading\" data-id=\"4997d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07dae3d elementor-widget elementor-widget-text-editor\" data-id=\"07dae3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u00a7 242 StGB<\/li><li>\u00a7 246 StGB<\/li><li>\u00a7 263 StGB<\/li><li>\u00a7 266 StGB<\/li><li>\u00a7 267 StGB<\/li><li>\u00a7 298 StGB<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ec1583 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ec1583\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4a384fa\" data-id=\"4a384fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6579e6 elementor-widget elementor-widget-menu-anchor\" data-id=\"a6579e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"moneylaundering\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-428d5fc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"428d5fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea702a4 elementor-widget elementor-widget-heading\" data-id=\"ea702a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Money laundering law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4004aa elementor-widget elementor-widget-heading\" data-id=\"b4004aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e5b6e6 elementor-widget elementor-widget-text-editor\" data-id=\"7e5b6e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Money laundering law serves to prevent and repress money laundering and terrorist financing. Anyone who falls within the scope of the AMLA (in particular credit or financial services institutions, companies that trade in goods (goods dealers) such as jewelry, watch or car dealers, as well as real estate agents, certain insurance brokers, service providers for companies and trust assets and trustees) is subject to increased prevention requirements. This includes proper risk management, including compliance risk analysis, internal security measures, money laundering officers, record-keeping and retention obligations. In addition, increased due diligence obligations apply to these companies. Money laundering law also includes the obligation to check and, if necessary, report the beneficial owner of a company to the transparency register.    <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78a08fa elementor-widget elementor-widget-heading\" data-id=\"78a08fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b002fe5 elementor-widget elementor-widget-text-editor\" data-id=\"b002fe5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Uncontrolled cash transactions (threshold value of EUR 10,000.00); transactions with high-value goods such as precious metals<\/li> \t<li>Smurfing: Fragmentation of deposits or scattered distribution of deposits to a large number of accounts, so that anomalies can only be detected by a targeted analysis of the deposit behavior with knowledge of the division of labor between different depositors<\/li>\n \t<li>Uncontrolled acquisition of business interests, investments on the stock market, the purchase of high-value real estate<\/li>\n \t<li>Uncontrolled foreign transactions, especially to third countries with high risk and using offshore banks, dummy companies or straw men<\/li>\n \t<li>Uncontrolled transactions with politically exposed persons (PEP)<\/li>\n \t<li>Missing notification of the beneficial owner\nto the transparency register<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-def4917 elementor-widget elementor-widget-heading\" data-id=\"def4917\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences in the event of a breach of existing due diligence obligations, such as the identification of the contractual partner and the identification of the beneficial owner or a breach of the obligation to report suspicions:  \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45dea0f elementor-widget elementor-widget-text-editor\" data-id=\"45dea0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fines<\/li><li>Criminal liability of the obligor<\/li>\n \t<li>Regulatory measures: Order to create internal security measures, order and conduct audits to ensure compliance with legal requirements, business prohibition, submission of suspicious activity reports by the supervisory authority or\nthe announcement of final measures.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25b9958 elementor-widget elementor-widget-heading\" data-id=\"25b9958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6047894 elementor-widget elementor-widget-text-editor\" data-id=\"6047894\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>MLA<\/li><li>KWG<\/li><li>\u00a7 Section 89c, 129a, 129b, 257, 261 StGB<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cd4aa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cd4aa1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b08270\" data-id=\"4b08270\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35e4ed3 elementor-widget elementor-widget-menu-anchor\" data-id=\"35e4ed3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"foreigntrade\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d7a18c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6d7a18c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d118168 elementor-widget elementor-widget-heading\" data-id=\"d118168\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Foreign trade law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0003216 elementor-widget elementor-widget-heading\" data-id=\"0003216\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed55a51 elementor-widget elementor-widget-text-editor\" data-id=\"ed55a51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms subject to fines or penalties which, in connection with the movement of goods, services, capital, payments and other economic transactions with foreign countries, aim to protect certain economic sectors, macroeconomic interests, security, foreign relations and the peaceful coexistence of peoples.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59aff9e elementor-widget elementor-widget-heading\" data-id=\"59aff9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e293521 elementor-widget elementor-widget-text-editor\" data-id=\"e293521\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Violation of regulations regarding customs clearance (incl. AEO-E53 product declaration)<\/li>\n \t<li>Violation of export control regulations and recipient verification regulations (EU anti-terrorism regulations; lists of persons of the EU country embargoes;59:65US sanctions lists)<\/li> \t<li>Violation of customs \/ tax regulations in destination countries<\/li>\n \t<li>Violation of reporting\/instruction and authorization obligations<\/li>\n \t<li>Violation of the obligation to control goods, countries and use\n\n&nbsp;<\/li>\n \t<li>Missing audit of Conflict Minerals\n\n&nbsp;<\/li>\n \t<li>Lack of review of sanctions and embargo lists\n\n&nbsp;<\/li>\n \t<li>Inadequate data collection for goods-related controls<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bb97fd elementor-widget elementor-widget-heading\" data-id=\"7bb97fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences in the event of infringement of cross-border deliveries of goods by the company and the resulting infringement of German, international laws or laws of third countries:  \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84e9528 elementor-widget elementor-widget-text-editor\" data-id=\"84e9528\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fines<\/li> \t<li>Criminal liability<\/li>\n \t<li>Revocation \/ withdrawal of customs simplifications with regard to AEO status \/\nauthorizations if unreliability is established<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0eb4df1 elementor-widget elementor-widget-heading\" data-id=\"0eb4df1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4892815 elementor-widget elementor-widget-text-editor\" data-id=\"4892815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>AWG<\/li> \t<li>AWV<\/li>\n \t<li>Customs Act<\/li>\n \t<li>US\/EU sanctions (sanctions and embargo lists)<\/li>\n \t<li>US\/EU Export Controls<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b37fab4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b37fab4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-881813d\" data-id=\"881813d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-337798e elementor-widget elementor-widget-menu-anchor\" data-id=\"337798e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"antitrustlaw\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1fa661 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b1fa661\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f16ca09 elementor-widget elementor-widget-heading\" data-id=\"f16ca09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Antitrust law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30cdb63 elementor-widget elementor-widget-heading\" data-id=\"30cdb63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74072b4 elementor-widget elementor-widget-text-editor\" data-id=\"74072b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms that serve to ensure free competition. For example, agreements or concerted practices between companies that hinder, distort or restrict competition are generally prohibited. This may include agreements or concerted practices on final prices between competitors as well as on the allocation of markets or customers. In principle, exclusivity agreements (exclusive supply, non-competition clauses) are also restrictive of competition, which result in suppliers\/manufacturers <br>only having supply relationships with one buyer\/customer and thus excluding other suppliers or buyers from the sale or purchase of the goods concerned. Finally, a dominant market position or relative strength compared to smaller competitors may not be exploited to discriminate.    <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08b0988 elementor-widget elementor-widget-heading\" data-id=\"08b0988\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ab595e elementor-widget elementor-widget-text-editor\" data-id=\"3ab595e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Restrictive agreements or practices<\/li>\n \t<li>Exchange of information with competitors,\ne.g. as part of an association activity or participation\nin data collections for market overviews, standardization, etc.<\/li> \t<li>Violation of merger control regulations\n(e.g. execution before clearance, &#8220;gun jumping&#8221;)<\/li>\n \t<li>Abuse of a dominant market position through exploitation, obstruction (undercutting with the intention of crowding out; selling below cost price; tying, etc.) or discrimination<\/li>\n \t<li>Vertical contracts (i.e. with suppliers, sales intermediaries, wholesalers and retailers, customers), e.g. exclusivity agreements, tying arrangements, restrictions on use, minimum price requirements, non-compete clauses<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72e13cd elementor-widget elementor-widget-heading\" data-id=\"72e13cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of agreements that restrict competition or abuse a dominant market position to the detriment of customers, suppliers or competitors:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-295c4e7 elementor-widget elementor-widget-text-editor\" data-id=\"295c4e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fines Germany and EU of up to 10% of the total turnover of the group of companies (including all natural or legal persons operating as a single economic entity) in the financial year preceding the decision imposing the fine<\/li>\n \t<li>Claims for damages (follow-on claims by third parties), injunctive relief and injunctive relief<\/li>\n \t<li>Compliance monitorship under US law<\/li> \t<li>Civil law invalidity of the underlying contracts<\/li>\n \t<li>Prohibition of the execution of transactions<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4891ad3 elementor-widget elementor-widget-heading\" data-id=\"4891ad3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60b806b elementor-widget elementor-widget-text-editor\" data-id=\"60b806b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>ARC<\/li> \t<li>Art. 101, 102 TFEU<\/li>\n \t<li>FKVO<\/li>\n \t<li>Cartel Regulation\n\n&nbsp;<\/li>\n \t<li>Further EU regulations<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8202b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8202b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cfc1211\" data-id=\"cfc1211\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0dbba32 elementor-widget elementor-widget-menu-anchor\" data-id=\"0dbba32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"fairtradinglaw\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a618f86 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a618f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb1bf49 elementor-widget elementor-widget-heading\" data-id=\"cb1bf49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Fair trading law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-579860e elementor-widget elementor-widget-heading\" data-id=\"579860e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-544d2c9 elementor-widget elementor-widget-text-editor\" data-id=\"544d2c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Unfair competition law comprises all legal norms that aim to protect competitors, consumers and other market participants from unfair business practices in the interests of undistorted competition. Unfair business acts are, for example, if they are misleading or deliberately hinder competitors.   <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6170619 elementor-widget elementor-widget-heading\" data-id=\"6170619\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be6bc99 elementor-widget elementor-widget-text-editor\" data-id=\"be6bc99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Inducing future employees to pass on business\nor trade secrets of their future employer<\/li>\n \t<li>Unfair comparative advertising<\/li>\n \t<li>Misleading advertising<\/li> \t<li>Disparagement of a competitor<\/li>\n \t<li>Unfair design of advertising measures or advertising brochures<\/li>\n \t<li>Incorrect price labeling<\/li>\n \t<li>Unfair advertising with price reductions\n\n&nbsp;<\/li>\n \t<li>Inadmissible bait offers to consumers<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d98982 elementor-widget elementor-widget-heading\" data-id=\"0d98982\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8261e7f elementor-widget elementor-widget-text-editor\" data-id=\"8261e7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Civil law claims for removal, injunctive relief, disclosure and damages by third parties.<\/li> \t<li>Claims for damages and profit absorption that can be asserted by competitors, consumer protection and industry associations\n\n&nbsp;<\/li>\n \t<li>Imprisonment for up to five years or deliberately misleading advertising to a larger group of people\n\n&nbsp;<\/li>\n \t<li>Fine<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d1fe43 elementor-widget elementor-widget-heading\" data-id=\"8d1fe43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b3338a elementor-widget elementor-widget-text-editor\" data-id=\"0b3338a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>UWG<\/li>\n \t<li>&#8220;passing off&#8221; in the Anglo-Saxon legal system<\/li> \t<li>Appendix to Section 3 (3) UWG <\/li>\n \t<li>(Incitement or aiding and abetting) \u00a7 17 UWG; \u00a7 266 StGB<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b54544 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b54544\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b94aa42\" data-id=\"b94aa42\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7df6a47 elementor-widget elementor-widget-menu-anchor\" data-id=\"7df6a47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"publicprocurementlaw\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d762984 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d762984\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e74287 elementor-widget elementor-widget-heading\" data-id=\"9e74287\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Public procurement law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22b281c elementor-widget elementor-widget-heading\" data-id=\"22b281c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2f8603 elementor-widget elementor-widget-text-editor\" data-id=\"c2f8603\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All rules and regulations that prescribe the procedure for the public sector when purchasing goods and services.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4480ac1 elementor-widget elementor-widget-heading\" data-id=\"4480ac1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a3ec00 elementor-widget elementor-widget-text-editor\" data-id=\"6a3ec00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><p>Violation of procurement regulations<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16d7c72 elementor-widget elementor-widget-heading\" data-id=\"16d7c72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afae361 elementor-widget elementor-widget-text-editor\" data-id=\"afae361\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Nullity \/ ineffectiveness of contracts<\/li>\n \t<li>Contestability of contracts, surcharges<\/li> \t<li>Frustrated expenses in the event of exclusion from proceedings for formal reasons<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-037d94a elementor-widget elementor-widget-heading\" data-id=\"037d94a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-426ad04 elementor-widget elementor-widget-text-editor\" data-id=\"426ad04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Directive 2014\/24\/EU on public procurement<\/li><li>\u00a7 Section 97 GWB et seq.<\/li><li>Public procurement and contract regulations VOL\/A, VOB\/A and VOF<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be9b3c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be9b3c8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba8834b\" data-id=\"ba8834b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b48f7a elementor-widget elementor-widget-menu-anchor\" data-id=\"3b48f7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"taxlaw\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-248706d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"248706d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b82ee29 elementor-widget elementor-widget-heading\" data-id=\"b82ee29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Tax law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-193bcf7 elementor-widget elementor-widget-heading\" data-id=\"193bcf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdea810 elementor-widget elementor-widget-text-editor\" data-id=\"cdea810\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms relating to the assessment and collection of taxes and duties.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7642326 elementor-widget elementor-widget-heading\" data-id=\"7642326\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33b408f elementor-widget elementor-widget-text-editor\" data-id=\"33b408f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Violations of the tax code, e.g. in relation to<\/p><ul><li>Tax returns and tax registrations<\/li><li>Documentation \/ and archiving obligations, recording \/ reporting obligations<\/li><li>Tax arrangements (e.g. claiming tax benefits, restructuring)<\/li><\/ul><p>Violations of VAT, e.g. if an incorrect VAT identification number is used.<\/p><p>Violations of wage tax, e.g. in relation to company events: Although taxable company events are held, they are not taxed.<\/p><p>Violations of income tax, e.g.<\/p><ul><li>as an accompanying offense in cases of interference with company assets and corruption<br>(e.g. prohibition of tax deductions for bribe payments) and violations of accounting rules (accounting fraud).<\/li><li>in relation to donations and sponsoring.<\/li><\/ul><p>Violations of transfer pricing regulations, e.g. in relation to.<\/p><ul><li>CbCR control: <br>There is no regular control of the turnover figure relevant for the preparation of a CbCR.<\/li><li>Permanent establishment: It was not recognized \/ investigated that a permanent establishment exists or it was not taken into account for tax purposes.<\/li><li>Transfer pricing documentation: Missing transfer pricing documentation.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f446a3 elementor-widget elementor-widget-heading\" data-id=\"7f446a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce2c8d2 elementor-widget elementor-widget-text-editor\" data-id=\"ce2c8d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Imprisonment and fine<\/li>\n \t<li>Fines for the company and managers<\/li> \t<li>Personal liability of the managing directors<\/li>\n \t<li>Unilateral assessment of the tax in the absence of or inadequate cooperation (&#8220;hate assessment&#8221;)\n\n&nbsp;<\/li>\n \t<li>Late payment surcharges\n\n&nbsp;<\/li>\n \t<li>Interest<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-722de1a elementor-widget elementor-widget-heading\" data-id=\"722de1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bfd098 elementor-widget elementor-widget-text-editor\" data-id=\"0bfd098\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>EStG Income Tax Act<\/li>\n \t<li>GewStG Trade Tax Act<\/li>\n \t<li>UStG Value Added Tax Act<\/li> \t<li>KStG Corporation Tax Act\n\n&nbsp;<\/li>\n \t<li>GrStG Property Tax Act\n\n&nbsp;<\/li>\n \t<li>EnergieStG Energy Tax Act<\/li>\n \t<li>GrEStG Real Estate Transfer Tax Act<\/li>\n \t<li>EU Customs Code<\/li>\n \t<li>AO + ancillary laws\n(UStG, ZollV, transfer prices, etc.)\n\n&nbsp;<\/li>\n \t<li>SGB III, IV, V, X\n\n&nbsp;<\/li>\n \t<li>OECD Model Tax Code<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8df1020 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8df1020\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1adb738\" data-id=\"1adb738\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-830ea38 elementor-widget elementor-widget-menu-anchor\" data-id=\"830ea38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"corporategovernance\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad880e6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ad880e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67118d2 elementor-widget elementor-widget-heading\" data-id=\"67118d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Corporate Governance<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-042f18d elementor-widget elementor-widget-heading\" data-id=\"042f18d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09a6bd0 elementor-widget elementor-widget-text-editor\" data-id=\"09a6bd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Good corporate governance is one of the most important components of a compliance management system. It is about internationally and nationally recognized standards of good and responsible corporate governance. These are reflected in various laws. These include compliance with the management&#8217;s duty of care and business ethics.     <\/i><i>Judgement<\/i><i>  Rule. For listed companies, the German Corporate Governance Code (GCGC) sets the standards for the management and supervision of German listed companies. The GCGC is not a directly applicable law, but rather a    <\/i><i>best practice<\/i><i>code<\/i><i> on the basis of &#8220;comply or explain&#8221; <\/i> <i>. The GCGC is implemented by law via the mandatory  <\/i><i>Declaration of conformity<\/i><i>  of the Management Board in accordance with Section 161 AktG. However, the GCGC provides a regulatory framework for good corporate governance not only for stock corporations, but also for all other companies.   <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8125c83 elementor-widget elementor-widget-heading\" data-id=\"8125c83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed598e4 elementor-widget elementor-widget-text-editor\" data-id=\"ed598e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Exceeding the entrepreneurial scope for decision-making within the scope of the duty of care by the company management<\/li><li>Incorrect submission of the Declaration of Conformity pursuant to Section 161 AktG<\/li><li>Conflicts of interest<\/li><li>Unethical or discriminatory behavior<\/li><li>Disregarding the requirements for the composition of the Management Board and Supervisory Board (quota of women)<\/li><li>Lack of compliance management system, including whistleblower\/whistleblowing system<\/li><li>Non-observance or non-implementation of compliance requirements of business partners<\/li><li>Incorrect final audit<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c1ebbc elementor-widget elementor-widget-heading\" data-id=\"8c1ebbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86fe2d6 elementor-widget elementor-widget-text-editor\" data-id=\"86fe2d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Claims for damages against the Executive Board or management<\/li> \t<li>Fine against company<\/li>\n \t<li>Contestation of a discharge resolution on the basis of a declaration of compliance in violation of Section 161 AktG\n\n&nbsp;<\/li>\n \t<li>Violation of general duties of care, insofar as the provisions of the GCGC have become the general standard of conduct<\/li>\n \t<li>Exclusion of orders<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27b74cb elementor-widget elementor-widget-heading\" data-id=\"27b74cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38a43f6 elementor-widget elementor-widget-text-editor\" data-id=\"38a43f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>DCGK<\/li> \t<li>\u00a7 30 OWiG<\/li>\n \t<li>One-Third Participation Act\/Co-determination Act<\/li>\n \t<li>\u00a7 Section 43 (1) GmbHG <\/li>\n \t<li>\u00a7 Section 93 (1) sentence 2 AktG <\/li>\n \t<li>Whistleblower Protection Act (HinSchG)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2953f0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2953f0b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f614c66\" data-id=\"f614c66\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-671f953 elementor-widget elementor-widget-menu-anchor\" data-id=\"671f953\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"corporatelaw\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1cbbf2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a1cbbf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2477d5 elementor-widget elementor-widget-heading\" data-id=\"e2477d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Company law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e709547 elementor-widget elementor-widget-heading\" data-id=\"e709547\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7aa9b7 elementor-widget elementor-widget-text-editor\" data-id=\"b7aa9b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms relating to the formation, life and termination of associations of persons under company law. This includes in particular <\/i><\/p><ul><li><i>The rights and duties of the executive bodies<br>(usually the shareholders&#8217; meeting and management and, if applicable, a supervisory board)<\/i><\/li><li><i>Financial constitution: Who has to pay for the company&#8217;s debts and when?  <\/i><i>Who is entitled to the dividends and when and under what conditions can they be distributed?<\/i><\/li><li><i>Liability of the executive bodies, in particular management (and secondarily) supervisory board<\/i><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11a4f51 elementor-widget elementor-widget-heading\" data-id=\"11a4f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16b798e elementor-widget elementor-widget-text-editor\" data-id=\"16b798e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Violations of requirements for the formation, conversion and liquidation of (subsidiary) companies<\/li> \t<li>Violations of requirements relating to board duties, financing, reporting, auditing, etc.\n\n&nbsp;<\/li>\n \t<li>Failure to fulfill shareholder obligations\n\n&nbsp;<\/li>\n \t<li>Violations of requirements for capital increases\n\n&nbsp;<\/li>\n \t<li>Violations of requirements for shareholder loans\n\n&nbsp;<\/li>\n \t<li>Unlawful dealings with the company&#8217;s partners\/shareholders (e.g. minority shareholders) &#8211; return of capital contributions, concealed profit distribution, reaching into the company&#8217;s coffers to destroy its existence<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8baf846 elementor-widget elementor-widget-heading\" data-id=\"8baf846\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences in the event of a breach of company law provisions\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e897bc6 elementor-widget elementor-widget-text-editor\" data-id=\"e897bc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Ineffective corporate law measures resulting in uncertainties regarding the corporate structure<\/li> \t<li>Ineffective capital measures with resulting uncertainty regarding the financing of the company<\/li>\n \t<li>Personal liability of the executive bodies (managing directors, supervisory board members)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a83900 elementor-widget elementor-widget-heading\" data-id=\"0a83900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd80747 elementor-widget elementor-widget-text-editor\" data-id=\"cd80747\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>HGB<\/li>\n \t<li>German Stock Corporation Act<\/li>\n \t<li>GmbHG<\/li> \t<li>SEAG<\/li>\n \t<li>Transformation Act<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f5f33c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f5f33c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e68b685\" data-id=\"e68b685\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66c5a57 elementor-widget elementor-widget-menu-anchor\" data-id=\"66c5a57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"financialreport\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2735e7f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2735e7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7729e13 elementor-widget elementor-widget-heading\" data-id=\"7729e13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Financial reporting<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5506b79 elementor-widget elementor-widget-heading\" data-id=\"5506b79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6436a2c elementor-widget elementor-widget-text-editor\" data-id=\"6436a2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>The law on accounting and balance sheets encompasses all legal norms which, in the interests of creditors, company owners and the state, impose requirements for an orderly, accurate, complete and comprehensible record of a company&#8217;s business transactions and annual financial statements that meet these requirements.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c98c87a elementor-widget elementor-widget-heading\" data-id=\"c98c87a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cae619 elementor-widget elementor-widget-text-editor\" data-id=\"0cae619\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Violation of financial reporting and accounting regulations derived therefrom<\/li> \t<li>Incomplete and\/or non-transparent accounting<\/li>\n \t<li>Violation of documentation and archiving obligations<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96d5990 elementor-widget elementor-widget-heading\" data-id=\"96d5990\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences in the event of a breach of company law provisions\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce6df4a elementor-widget elementor-widget-text-editor\" data-id=\"ce6df4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Invalidity of the financial statements<\/li> \t<li>Fines and administrative penalties for the company, the management and the Supervisory Board<\/li>\n \t<li>Criminal liability, e.g. in the event of a false balance sheet oath or incorrect presentation<\/li>\n \t<li>Personal liability of the management and the Supervisory Board<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b26350b elementor-widget elementor-widget-heading\" data-id=\"b26350b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1944044 elementor-widget elementor-widget-text-editor\" data-id=\"1944044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>HGB<\/li>\n \t<li>GoB<\/li> \t<li>WpHG<\/li>\n \t<li>German Stock Corporation Act<\/li>\n \t<li>IAS \/ IFRS<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-062925d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"062925d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8885509\" data-id=\"8885509\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b29d136 elementor-widget elementor-widget-menu-anchor\" data-id=\"b29d136\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"logisticslaw\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9e2d98 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f9e2d98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3b79f0 elementor-widget elementor-widget-heading\" data-id=\"f3b79f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Logistics law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce3d661 elementor-widget elementor-widget-heading\" data-id=\"ce3d661\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77a5f33 elementor-widget elementor-widget-text-editor\" data-id=\"77a5f33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal standards relating to the storage, handling and transportation of goods <br \/>that are intended to ensure the safety of persons employed in the provision of such services, road traffic and <br \/>the public. The standards are partly aimed at the clients of such services, partly <br \/>at the logistics providers (<\/i><i>insbs<\/i><i>. freight forwarders).<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd1a0aa elementor-widget elementor-widget-heading\" data-id=\"bd1a0aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e21cc1a elementor-widget elementor-widget-text-editor\" data-id=\"e21cc1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Failure to check the forwarding company to be commissioned as to whether it has a permit or authorization to carry out road haulage business and whether properly employed personnel are used.<\/li> \t<li>Violation of driving and rest periods for truck drivers\n\n&nbsp;<\/li>\n \t<li>Failure to verify payment of the minimum wage and payment of social security contributions for employees, including those of the service provider&#8217;s subcontractors\n\n&nbsp;<\/li>\n \t<li>Lack of due diligence when securing the freight\n\n&nbsp;<\/li>\n \t<li>Lack of safety measures for the transportation of dangerous goods<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90e5e97 elementor-widget elementor-widget-heading\" data-id=\"90e5e97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9749287 elementor-widget elementor-widget-text-editor\" data-id=\"9749287\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fines<\/li>\n \t<li>General contractor liability<\/li>\n \t<li>Subcontractor liability (new Parcel Carrier Protection Act)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5aca15 elementor-widget elementor-widget-heading\" data-id=\"c5aca15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e38962 elementor-widget elementor-widget-text-editor\" data-id=\"6e38962\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>G\u00fcKG<\/li>\n \t<li>Art. 6 to Art. 8 EEC Regulation, No. 561\/2006\n\n&nbsp;<\/li> \t<li>EC Regulation No. 1072\/2009\n\n&nbsp;<\/li>\n \t<li>Driving Personnel Ordinance\n\n&nbsp;<\/li>\n \t<li>GGVSEB\n\n&nbsp;<\/li>\n \t<li>GGBefG\n\n&nbsp;<\/li>\n \t<li>StVG, StVO and StVZO\n\n&nbsp;<\/li>\n \t<li>MiLoG, Parcel Courier Protection Act<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-afce6c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"afce6c0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7f8f82f\" data-id=\"7f8f82f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf779ec elementor-widget elementor-widget-menu-anchor\" data-id=\"cf779ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"productcompliant\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b385fb6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b385fb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bde534 elementor-widget elementor-widget-heading\" data-id=\"0bde534\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Product conformity<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-facd800 elementor-widget elementor-widget-heading\" data-id=\"facd800\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-411d833 elementor-widget elementor-widget-text-editor\" data-id=\"411d833\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal standards that set out general or specific requirements for the product development process and the properties of products, as well as their manufacture, approval, monitoring, storage, declaration or placing on the market and distribution. On the one hand, the aim is to protect consumers from the disadvantages of unsafe products (product liability). On the other hand, sustainability aspects based on the European Green Deal are also playing an increasingly important role. These are often highly industry or sector-specific   <\/i><i>.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4584b22 elementor-widget elementor-widget-heading\" data-id=\"4584b22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5c73a4 elementor-widget elementor-widget-text-editor\" data-id=\"d5c73a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Incorrect implementation of legal requirements for products, in particular:<\/p><ul><li>Information on the characteristics of a product (composition, packaging, instructions for assembly, installation, maintenance, service life) at the time of sale;<\/li><li>Product-related information<br>(presentation, labeling, warnings, instructions for use and operation, information on disposal); in particular CE marking on sale <br><br>Provision of incorrect information in product approval \/ homologation<br><br>Incorrect implementation of traffic \/ product safety obligations<br><br>Failure to recall defective products<br><br>Violation of special due diligence and documentation obligations in connection with the placing on the market of certain products due to legal regulations for the implementation of the European Green Deal, e.g.<br><br><\/li><li>Obligation to ensure deforestation-free supply chains for the provision and export from the Union market of cattle, cocoa, coffee, oil palms, soy and timber and their products.<\/li><li>Registration obligation, take-back and disposal obligation as well as information obligations when placing electrical or electronic equipment on the market.<\/li><li>Obligation to comply with special sustainability and safety requirements, labeling and information obligations when manufacturing and placing batteries on the market.<\/li><li>Obligation of companies that import tin, tantalum, tungsten, their ores and gold in certain quantities into the EU to implement a functional risk management system as well as due diligence, documentation and testing obligations for imported products with regard to human rights violations in mining areas and through trade<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9fe0dd elementor-widget elementor-widget-heading\" data-id=\"b9fe0dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-479a38b elementor-widget elementor-widget-text-editor\" data-id=\"479a38b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>official orders (prohibition of marketing \/ further distribution; product recalls)<\/li> \t<li>Fines for manufacturers, importers and other norm addressees<\/li>\n \t<li>Criminal consequences (fines and imprisonment)\n\n&nbsp;<\/li>\n \t<li>Claims for damages\n\n&nbsp;<\/li>\n \t<li>Consequences under competition law\n\n&nbsp;<\/li>\n \t<li>Import bans<\/li>\n \t<li>EU-wide notification of the product via RAPEX and other publication obligations<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912062c elementor-widget elementor-widget-heading\" data-id=\"912062c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acd4ebb elementor-widget elementor-widget-text-editor\" data-id=\"acd4ebb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Product Safety Act (ProdSG)<\/li><li>Product Liability Act (ProdHaftG)<\/li><li>Electromagnetic Compatibility Act (EMVG)<\/li><li>Food and Feed Code (LFGB)<\/li><li>Consumer protection laws; including<br>Consumer Information Act (VIG)<\/li><li>Electrical and Electronic Equipment Act (ElektroG)<\/li><li>Industry-specific laws, e.g. AMGKostV (Ordinance on Costs for the Authorization<br>and Registration of Medicinal Products)<\/li><li>EU Deforestation Regulation (Regulation (EU) 2023\/1115 (EUDR))<\/li><li>EU Battery Regulation<\/li><li>EU Conflict Minerals Regulation (Regulation (EU) 2017\/821)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52844a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52844a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f2e1242\" data-id=\"f2e1242\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69fed1d elementor-widget elementor-widget-menu-anchor\" data-id=\"69fed1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"realestatelaw\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e856a0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8e856a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16194a4 elementor-widget elementor-widget-heading\" data-id=\"16194a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Real estate &amp; property law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b968df elementor-widget elementor-widget-heading\" data-id=\"8b968df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aa76c7 elementor-widget elementor-widget-text-editor\" data-id=\"8aa76c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms, which include <\/i><i>civil law,<\/i><i>  as well as public law regulations in connection <br>with land or buildings. These include, for example, standards in connection with the construction, acquisition, ownership, sale and required properties of real estate. <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0133a07 elementor-widget elementor-widget-heading\" data-id=\"0133a07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-399f818 elementor-widget elementor-widget-text-editor\" data-id=\"399f818\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Premature use of an erected building<\/li><li>Missing building permit and approved use (permits for changes of use, fulfillment of conditions)<\/li><li>Violation of immission control law<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edf1a98 elementor-widget elementor-widget-heading\" data-id=\"edf1a98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violating real estate regulations when acquiring, using and renting real estate and land\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8da73a8 elementor-widget elementor-widget-text-editor\" data-id=\"8da73a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Entry in the central trade register\n&nbsp;<\/li> \t<li>Fines and administrative penalties<\/li>\n \t<li>Financial losses<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f820775 elementor-widget elementor-widget-heading\" data-id=\"f820775\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e7176 elementor-widget elementor-widget-text-editor\" data-id=\"32e7176\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>BauGB<\/li> \t<li>Land register order<\/li>\n \t<li>State building regulations\n\n&nbsp;<\/li>\n \t<li>BauNVO\n\n&nbsp;<\/li>\n \t<li>GERMAN CIVIL CODE<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5495846 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5495846\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-07728de\" data-id=\"07728de\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a094ed elementor-widget elementor-widget-menu-anchor\" data-id=\"6a094ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"intellectual\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5681833 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5681833\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be42c00 elementor-widget elementor-widget-heading\" data-id=\"be42c00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Protection of intellectual property<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc13ac4 elementor-widget elementor-widget-heading\" data-id=\"cc13ac4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f66e803 elementor-widget elementor-widget-text-editor\" data-id=\"f66e803\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Intellectual property law encompasses all regulations relating to the protection of intangible rights, <br>such as copyrights or trademark rights.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0df6c3 elementor-widget elementor-widget-heading\" data-id=\"e0df6c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e21411 elementor-widget elementor-widget-text-editor\" data-id=\"8e21411\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Infringement of third-party industrial property rights and related regulatory requirements\n\n&nbsp;<\/li>\t<li>Loss of ownership due to inadequate patent and trademark management<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8d7fbc elementor-widget elementor-widget-heading\" data-id=\"b8d7fbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violating intellectual property and copyright regulations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1dac59 elementor-widget elementor-widget-text-editor\" data-id=\"b1dac59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fines<\/li>\n \t<li>Fine or prison sentence<\/li>\n \t<li>Injunctive relief, rights to information, damages and other civil law claims, e.g. for destruction, recall,\ncorrection, etc. of the owner of an industrial property right<\/li> \t<li>Civil liability claims, e.g. claims for injunctive relief, disclosure and damages from third parties<\/li>\n \t<li>Import bans<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d66a50d elementor-widget elementor-widget-heading\" data-id=\"d66a50d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef78292 elementor-widget elementor-widget-text-editor\" data-id=\"ef78292\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>PatG\n\n&nbsp;<\/li>\n \t<li>UWG\n&nbsp;<\/li>\n \t<li>Copyright Act\n\n&nbsp;<\/li>\n \t<li>Trademark law<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9721d83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9721d83\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-440459d\" data-id=\"440459d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0cdb648 elementor-widget elementor-widget-menu-anchor\" data-id=\"0cdb648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"dataprotection\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b542225 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b542225\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7ad7e4 elementor-widget elementor-widget-heading\" data-id=\"e7ad7e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Data protection law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e10c1f8 elementor-widget elementor-widget-heading\" data-id=\"e10c1f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902c0e0 elementor-widget elementor-widget-text-editor\" data-id=\"902c0e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms that protect the right to informational self-determination of every natural person against impairments caused by unauthorized collection, processing and use of personal data. <\/i><i>of personal data<\/i><i> (individual details about personal or factual circumstances of an identified or identifiable natural person).<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71addc3 elementor-widget elementor-widget-heading\" data-id=\"71addc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc14cf1 elementor-widget elementor-widget-text-editor\" data-id=\"bc14cf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Unauthorized collection, use, processing\nof personal data\n(e.g. employees, customers, suppliers)<\/li> \t<li>Data transfer within the Group without an agreement on commissioned processing or further requirements for the transfer of functions<\/li>\n \t<li>Data transfer to service providers who process personal data in accordance with instructions without an agreement on commissioned processing or joint responsibility\n\n&nbsp;\n\n&nbsp;<\/li>\n \t<li>Lack of security breach notification in the event of unlawful access to data by third parties (data breaches)\n\n&nbsp;<\/li>\n \t<li>Failure to report data breaches to the competent data protection supervisory authority by the deadline or failure to notify the data subject if the relevant requirements are met\n\n&nbsp;<\/li>\n \t<li>Lack of prior checks for automated data processing, e.g. in the case of particularly sensitive personal data and, if necessary, the implementation of required data protection impact assessments<\/li>\n \t<li>Unauthorized video surveillance&nbsp;<\/li>\n \t<li>Violation of telecommunications secrets\n\n&nbsp;<\/li>\n \t<li>Access to employees&#8217; emails with private content\nas part of internal company investigations\n\n&nbsp;<\/li>\n \t<li>Violation of regulations regarding data transmission abroad\n\n&nbsp;<\/li>\n \t<li>Failure to implement the erasure of personal data\n\n&nbsp;<\/li>\n \t<li>New products \/ IT applications \/ systems: Integration of data protection to ensure privacy by design \/ by default and the implementation of all other data protection requirements\n\n&nbsp;<\/li>\n \t<li>No compliance with information obligations and data subject rights\n\n&nbsp;<\/li>\n \t<li>Failure to take risk-oriented technical and organizational measures to protect personal data<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-287541c elementor-widget elementor-widget-heading\" data-id=\"287541c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences if data protection laws are violated when handling personal data\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f45d561 elementor-widget elementor-widget-text-editor\" data-id=\"f45d561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fines\n\n&nbsp;<\/li> \t<li>Requirements, orders from authorities<\/li>\n \t<li>Legal uncertainty regarding the permitted or tolerated private use of e-mail and the Internet by employees combined with the risk of criminal liability for the employer\n\n&nbsp;<\/li>\n \t<li>Claims for damages by affected parties<\/li>\n \t<li>Reputational damage<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aac54d9 elementor-widget elementor-widget-heading\" data-id=\"aac54d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf556bf elementor-widget elementor-widget-text-editor\" data-id=\"cf556bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>GDPR\n\n&nbsp;<\/li>\n \t<li>BDSG\n&nbsp;<\/li>\n \t<li>\u00a7 88 ff. (91ff.) TKG\n\n&nbsp;<\/li>\n \t<li>\u00a7 11 ff. TMG\n\n&nbsp;<\/li>\n \t<li>\u00a7 Section 4 I BDSG in conjunction with. (examples) \u00a7 28a SGB IV or \u00a7 99 SGB III<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40cb871 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40cb871\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2163445\" data-id=\"2163445\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28baf35 elementor-widget elementor-widget-menu-anchor\" data-id=\"28baf35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"digitization\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-296ada6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"296ada6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a59bdd2 elementor-widget elementor-widget-heading\" data-id=\"a59bdd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Digitalization law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae87167 elementor-widget elementor-widget-heading\" data-id=\"ae87167\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da6b46b elementor-widget elementor-widget-text-editor\" data-id=\"da6b46b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Advancing digitalization offers opportunities for new innovations and the development of new markets. This is accompanied by numerous new legislative proposals to promote and regulate digitalization. As a cross-sectional legal matter, the new &#8220;digital law&#8221; touches on many sub-disciplines, such as competition, data protection and antitrust law. In addition, there are new forms, such as data access claims under the Data Act, as well as numerous new market regulation provisions, such as the Digital Market Act and Digital Services Act. Keeping pace with all these new legal requirements is an ever-increasing challenge for companies.    <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6db1a8c elementor-widget elementor-widget-heading\" data-id=\"6db1a8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb9d64b elementor-widget elementor-widget-text-editor\" data-id=\"cb9d64b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Failure to take the measures necessary to exempt providers of pure conduit, caching or hosting services from liability in relation to illegal content (e.g. not acting swiftly to remove illegal content as soon as they become aware of it [&#8220;notice and takedown&#8221;])<\/li><li>Failure or inadequate content moderation in relation to illegal content, including a harmonized reporting and action mechanism, internal and external redress possibilities, fast processing of necessary measures<\/li><li>Failure to remove terrorist online content within one hour of receiving a removal order from the authority or lack of protective measures<\/li><li>Non-compliance with various information and transparency obligations<\/li><li>Violation of seller verification obligations for B2C online marketplaces and app stores (&#8220;know your business customer&#8221; &#8211; KYBC)<\/li><li>Breach of obligations regarding quality criteria for AI training, validation and test data for high-risk AI systems<\/li><li>Failure to comply with record-keeping obligations that enable traceability of the operation of the AI system<\/li><li>Failure to implement an AI quality management system, including for data management, including data collection, analysis, labeling, storage, etc.<\/li><li>Breach of obligations for providers of high-risk AI systems with regard to the maintenance of automatically generated logs<\/li><li>Failure to comply with the obligation to protect personal data against unlawful transfer to a third country outside the EU<\/li><li>Breach of the obligation to design products and services in such a way that the data generated by their use is easily, securely and directly accessible to the user by default<\/li><li>Failure to provide the generated data to the user upon request without undue delay or cost<\/li><li>Failure to provide the generated data to third parties at the request of a user<\/li><li>Not providing data to a data recipient on fair, reasonable and non-discriminatory terms<\/li><li>Non-immediate provision of data to public authorities in the EU if there is an exceptional need for the requested data<\/li><li>Non-availability of the offer to easily switch cloud customers to another cloud provider<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-077ec25 elementor-widget elementor-widget-heading\" data-id=\"077ec25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddc4487 elementor-widget elementor-widget-text-editor\" data-id=\"ddc4487\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Removal and injunction, usually by interim injunction, if necessary immediate distribution\/sales stop\n\n&nbsp;<\/li> \t<li>Claims for damages by consumers or competitors\n\n&nbsp;<\/li>\n \t<li>Skimming of profits, fines and exclusion from public contracts and financial aid\n\n&nbsp;<\/li>\n \t<li>Imprisonment or fine<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ae7095 elementor-widget elementor-widget-heading\" data-id=\"1ae7095\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">General damage\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b0970c elementor-widget elementor-widget-text-editor\" data-id=\"8b0970c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Reputational damage<\/li><li>Financial impact, e.g. through non-conclusion, termination or non-renewal of contracts or loans due to violation of compliance obligations<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e981f3d elementor-widget elementor-widget-heading\" data-id=\"e981f3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8e1666 elementor-widget elementor-widget-text-editor\" data-id=\"c8e1666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Digital Services Act (DSA) [EU]<\/li><li>Digital Markets Act (DMA) [EU]<\/li><li>Data Governance Act (DGA) [EU]<\/li><li>Regulation on the operational resilience of digital systems in the financial sector (DORA) [EU]<\/li><li>Directive on rules for the protection of network and information security in &#8220;critical sectors&#8221; (NIS2) [EU]<\/li><li>Directive on the resilience of critical facilities (KRITIS) [EU]<\/li><li>Data law [EU]  <\/li><li>Artificial Intelligence Act (AIA) [EU]<\/li><li>Directive on AI liability [EU] <i>(draft)<\/i><\/li><li>ePrivacy Regulation [EU] <i>(draft)<\/i><\/li><li>Network Enforcement Act (NetzDG)<\/li><li>Telecommunications Telemedia Data Protection Act (TTDSG)<\/li><li>ARC Digitization Act<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b837f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b837f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-142b3b3\" data-id=\"142b3b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae3562a elementor-widget elementor-widget-menu-anchor\" data-id=\"ae3562a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"itsecurity\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f27052 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7f27052\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-804ced1 elementor-widget elementor-widget-heading\" data-id=\"804ced1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">IT security<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b8a405 elementor-widget elementor-widget-heading\" data-id=\"6b8a405\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-883027c elementor-widget elementor-widget-text-editor\" data-id=\"883027c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms that place special legal requirements on the use of information technology. This includes, for example, ensuring the availability and security of electronically stored data or protecting the rights of users of information technology systems. <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec0d743 elementor-widget elementor-widget-heading\" data-id=\"ec0d743\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c74acc5 elementor-widget elementor-widget-text-editor\" data-id=\"c74acc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Lack of protection of the company against espionage and misuse<\/li> \t<li>Lack of network protection against hacker or other attacks<\/li>\n \t<li>Lack of implementation and maintenance of security measures,\nto protect IT networks from cyber attacks, which can lead to data blocking \/\n loss and possibly business interruption\n\n&nbsp;<\/li>\n \t<li>Insecure electronic signature<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c25f96b elementor-widget elementor-widget-heading\" data-id=\"c25f96b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Protection from\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8fee2b elementor-widget elementor-widget-text-editor\" data-id=\"c8fee2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Attacks on IT systems\n&nbsp;<\/li>\n \t<li>Computer crime\n\n&nbsp;<\/li>\n \t<li>Data loss (information security \/ confidentiality)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfa6833 elementor-widget elementor-widget-heading\" data-id=\"bfa6833\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25266d4 elementor-widget elementor-widget-text-editor\" data-id=\"25266d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>IT basic protection catalogs of the BSI<\/li> \t<li>ISO 27001 \/ ISO 20000 \/ ISO 17799<\/li>\n \t<li>IT Security Act<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-338a904 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"338a904\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f68846b\" data-id=\"f68846b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a72fefc elementor-widget elementor-widget-menu-anchor\" data-id=\"a72fefc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tradesecrets\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10ecf17 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"10ecf17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e186ff elementor-widget elementor-widget-heading\" data-id=\"5e186ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Protection of trade secrets<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90ff817 elementor-widget elementor-widget-heading\" data-id=\"90ff817\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3598d7d elementor-widget elementor-widget-text-editor\" data-id=\"3598d7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms subject to fines or penalties that are intended to protect facts, circumstances and processes relating to the company that are not in the public domain but only accessible to a limited group of people and which the company has a legitimate interest in not disclosing.  <\/i><\/p><p><i>Legal standards relating to communication in business dealings include minimum requirements <br>for transparency in the company&#8217;s written communication.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61d77cd elementor-widget elementor-widget-heading\" data-id=\"61d77cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-056f05f elementor-widget elementor-widget-text-editor\" data-id=\"056f05f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Disclosure of trade secrets\n\n&nbsp;<\/li> \t<li>Private Internet networks\n\n&nbsp;<\/li>\n \t<li>Incorrect management of contractual confidentiality obligations<\/li>\n \t<li>Incorrect design of business letters and emails (without observing the minimum information required by law)&nbsp;<\/li>\n \t<li>Incorrect indication of power of representation (e.g. procuration)\n\n&nbsp;<\/li>\n \t<li>Incorrect imprint on the website<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ae7f79 elementor-widget elementor-widget-heading\" data-id=\"4ae7f79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42a1026 elementor-widget elementor-widget-text-editor\" data-id=\"42a1026\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Criminal liability\n\n&nbsp;<\/li>\n \t<li>Operative damage\n&nbsp;<\/li>\n \t<li>Fines if various minimum disclosures must be complied with on business documents and on the website\n\n&nbsp;<\/li>\n \t<li>Claims for removal and injunctive relief<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a528b5e elementor-widget elementor-widget-heading\" data-id=\"a528b5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b8325 elementor-widget elementor-widget-text-editor\" data-id=\"b3b8325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>SEAG\n\n&nbsp;<\/li> \t<li>GmbHG\n\n&nbsp;<\/li>\n \t<li>TMG (Telemedia Act)\n\n&nbsp;<\/li>\n \t<li>HGB\n\n&nbsp;<\/li>\n \t<li>UWG\n\n&nbsp;<\/li>\n \t<li>GeschGehG<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c93cb79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c93cb79\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e8c0fa\" data-id=\"6e8c0fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b2ddfe9 elementor-widget elementor-widget-menu-anchor\" data-id=\"b2ddfe9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"insurance\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5191d57 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5191d57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f437a99 elementor-widget elementor-widget-heading\" data-id=\"f437a99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Insurance law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e55e3d8 elementor-widget elementor-widget-heading\" data-id=\"e55e3d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a4b339 elementor-widget elementor-widget-text-editor\" data-id=\"2a4b339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms that govern the relationship between insurance companies and their customers, the regulation <br>of the insurance market and the need for compulsory insurance for certain risky activities.  <\/i><\/p><p><b><i>Special topic: <\/i><\/b><i>Distribution of so-called Extended <\/i><i>warranties<\/i><i>Extended warranties, i.e. extended warranty and service promises, together with self-manufactured or distributed products can be regulated insurance business. <\/i> <\/p><p><i>There is a risk that an insurance business requiring a license exists, which the insurance supervisory authority (BaFin) can prohibit due to a lack of a license and punish with a fine.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0624d98 elementor-widget elementor-widget-heading\" data-id=\"0624d98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26cf457 elementor-widget elementor-widget-text-editor\" data-id=\"26cf457\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Breach of general public liability requirements<\/li><li>Violation of the requirements of transport and forwarding insurance law, property insurance law<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6114b92 elementor-widget elementor-widget-heading\" data-id=\"6114b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of not taking out compulsory insurance or breaching insurance conditions\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffd795c elementor-widget elementor-widget-text-editor\" data-id=\"ffd795c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Loss of insurance cover in the event of a breach of statutory or contractual obligations\n(e.g. in the event of an increase in risk) and contractual obligations<\/li> \t<li>Statutory provisions (e.g. \u00a7\u00a7 23 ff. VVG, possibly in conjunction with \u00a7 210 VVG) and contractual agreements\n\n&nbsp;<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-117925c elementor-widget elementor-widget-heading\" data-id=\"117925c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f08c6a elementor-widget elementor-widget-text-editor\" data-id=\"0f08c6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Insurance Contract Act (VVG)<\/li> \t<li>Insurance Supervision Act (VAG)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fded37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fded37\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a26372b\" data-id=\"a26372b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cb5aa5 elementor-widget elementor-widget-menu-anchor\" data-id=\"5cb5aa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"supervision\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2157139 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2157139\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-946941d elementor-widget elementor-widget-heading\" data-id=\"946941d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Supervisory &amp; payment services law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86529b6 elementor-widget elementor-widget-heading\" data-id=\"86529b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-004348a elementor-widget elementor-widget-text-editor\" data-id=\"004348a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Supervisory law comprises all supervisory regulations that &#8211; in the interests of a properly functioning financial system and to ensure the functionality of payment transactions &#8211; regulate the activities of credit and financial services institutions with regard to their establishment, licensing and business activities. The payment services law deals not only with traditional payment services, such as deposit and withdrawal transactions or direct debits and credit transfers, but also with e-money transactions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1334c3 elementor-widget elementor-widget-heading\" data-id=\"c1334c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a37c48 elementor-widget elementor-widget-text-editor\" data-id=\"5a37c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\nThe business activities of banks and other financial service providers are so tightly regulated that it would be futile to provide even an overview here.\n\nFor companies outside the financial industry, typical risks include\n<ul>\n \t<li>Supplier financing through advance payment without reference\nto specific goods delivery<\/li>\n \t<li>Inadequate sales financing<\/li> \t<li>Violation of requirements for e-money products (prepaid credit card, Paysafecard)\n\n&nbsp;<\/li>\n \t<li>Violation of regulations on innovative internet payment products such as BitCoins\n\n&nbsp;<\/li>\n \t<li>Violation of requirements for financial transfer and acquisition transactions in accordance with ZAG<\/li>\n<\/ul>\n&nbsp;\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9979f9 elementor-widget elementor-widget-heading\" data-id=\"b9979f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aca92f elementor-widget elementor-widget-text-editor\" data-id=\"9aca92f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Obligation to obtain a license pursuant to Section 32 (1) sentence 1 KWG;\nongoing BaFin supervision pursuant to KWG and application of GwG; in case of violation, OWi and criminal offences, Sections 54 et seq. KWG \n\n&nbsp;<\/li> \t<li>Obligation to obtain a license pursuant to section 10 (1) sentence 1 ZAG,\nongoing supervision pursuant to ZAG and applicability of GwG; in the event of a violation, criminal offences and penalties, sections 63, 64 ZAG <\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3a5dae elementor-widget elementor-widget-heading\" data-id=\"c3a5dae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4f9c25 elementor-widget elementor-widget-text-editor\" data-id=\"a4f9c25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>KWG\n\n&nbsp;<\/li> \t<li>ZAG\n\n&nbsp;<\/li>\n \t<li>KAGB\n\n&nbsp;<\/li>\n \t<li>VermAnlG\n\n&nbsp;<\/li>\n \t<li>\u00a7 675c ff. BGB\n\n&nbsp;<\/li>\n \t<li>WpHG<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23f9cc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23f9cc3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e03ca5b\" data-id=\"e03ca5b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a458c41 elementor-widget elementor-widget-menu-anchor\" data-id=\"a458c41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"aid\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6229f44 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6229f44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f06d49 elementor-widget elementor-widget-heading\" data-id=\"8f06d49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">State aid &amp; subsidy law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45c3cdb elementor-widget elementor-widget-heading\" data-id=\"45c3cdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e311b7f elementor-widget elementor-widget-text-editor\" data-id=\"e311b7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All standards subject to fines or penalties that set out the conditions for the awarding of subsidies by the public sector and behavioral requirements for the recipient of subsidies.  <\/i><\/p><p><i>Subsidies are government grants that the state awards, at least in part, without market consideration in order to achieve certain political and economic objectives. Behavioral requirements include, for example, obligations to provide truthful information on facts relevant to the grant and compliance with restrictions on use.   <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-832dd16 elementor-widget elementor-widget-heading\" data-id=\"832dd16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1ab31e elementor-widget elementor-widget-text-editor\" data-id=\"a1ab31e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Violations of requirements for the receipt of public subsidies<\/li><li>Violations of requirements for the receipt of (possibly non-notified) aid<\/li><li>Non-compliance with grant conditions<\/li><li>Financing of permanently loss-making companies<\/li><li>Lack of distinction between permissible financing of research and development and impermissible aid<\/li><li>False statements to tax authorities<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0badfc elementor-widget elementor-widget-heading\" data-id=\"b0badfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of violations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba3acc4 elementor-widget elementor-widget-text-editor\" data-id=\"ba3acc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Reclaiming subsidies granted\n\n&nbsp;<\/li>\n \t<li>Criminal liability\n&nbsp;<\/li>\n \t<li>Nullity \/ ineffectiveness of contracts<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5409fc elementor-widget elementor-widget-heading\" data-id=\"a5409fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09aaed8 elementor-widget elementor-widget-text-editor\" data-id=\"09aaed8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Art 106 et seq. TFEU<\/li>\n \t<li>EU State Aid Procedural Regulation<\/li>\n \t<li>\u00a7 264 StGB<\/li> \t<li>Public procurement and contract regulations\nVOL\/A, VOB\/A and VOF<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f1cf969 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1cf969\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1db8423\" data-id=\"1db8423\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f9873f elementor-widget elementor-widget-menu-anchor\" data-id=\"9f9873f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"insolvency\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5054c9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a5054c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff62c8b elementor-widget elementor-widget-heading\" data-id=\"ff62c8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Insolvency law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14cf375 elementor-widget elementor-widget-heading\" data-id=\"14cf375\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af886f0 elementor-widget elementor-widget-text-editor\" data-id=\"af886f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Insolvency law regulates in particular the requirements and procedural rules of (provisional) insolvency proceedings. The mandatory grounds for filing for insolvency include insolvency (Section 17 InsO) and over-indebtedness (Section 19 InsO). If there is only a threat of insolvency (Section 18 InsO), an application for insolvency can be filed, but &#8211; unlike in the case of insolvency or over-indebtedness &#8211; there is no obligation to file for insolvency.  <\/i><i>obligation to apply<\/i><i>  of the management (or in the case of non-management: of the shareholder(s)). The Insolvency Code and the corresponding company law standards stipulate, in particular, monitoring duties of the managing directors with regard to the existence of mandatory grounds for filing for insolvency and link the breach of these duties to consequences under liability and criminal law (delay in filing for insolvency, personal liability of the managing director, possibly liability for fraudulent inducement). Insolvency criminal law (Sections 283 et seq. of the German Criminal Code (StGB)) also sanctions, in particular, asset transfers during a company&#8217;s economic crisis and, for example, breaches of accounting obligations. Furthermore, substantive insolvency law also contains provisions that primarily serve to take account of the principle of equal treatment of creditors. These include the law on avoidance in insolvency (Sections 129 et seq. InsO), but also the prohibitions on offsetting under insolvency law (Sections 95, 96 InsO), which are aimed in particular at reversing creditor-disadvantageous shifts in assets in the interests of the creditor community.      <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf971b elementor-widget elementor-widget-heading\" data-id=\"4cf971b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34c0104 elementor-widget elementor-widget-text-editor\" data-id=\"34c0104\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Lack of (ongoing) audit of the company&#8217;s economic situation (the audit obligations intensify the more signs of an economic crisis there are); implementation of an early warning system\n\n&nbsp;<\/li> \t<li>Failure to check insolvency filing obligations Is there insolvency? Is there over-indebtedness? Is there a positive going concern prognosis?)  \n\n&nbsp;<\/li>\n \t<li>Lack of documentation of the audit procedures (documentation of the reasons why there is no insolvency and no over-indebtedness)\n\n&nbsp;<\/li>\n \t<li>Asset transfers in the economic crisis stage (examination of avoidance risks\/examination of liability risks)\n\n&nbsp;<\/li>\n \t<li>Deception of contractual partners in the event of insolvency\n\n&nbsp;<\/li>\n \t<li>Participation in a cash pool if there are signs of an economic crisis<\/li>\n \t<li>Failure to review and, if necessary, adjust processes if the company wishes to maintain business relations with a business partner in crisis (protection against insolvency risks of the contractual partner)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c78dbef elementor-widget elementor-widget-heading\" data-id=\"c78dbef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible insolvency law risks and legal consequences\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcfbde9 elementor-widget elementor-widget-text-editor\" data-id=\"fcfbde9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Personal liability of the managing director and &#8211; in the case of unmanaged companies &#8211; the shareholders\n\n&nbsp;<\/li> \t<li>Criminal liability<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b438079 elementor-widget elementor-widget-heading\" data-id=\"b438079\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d339d20 elementor-widget elementor-widget-text-editor\" data-id=\"d339d20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>InsO (in particular \u00a7 15a,b InsO)<\/li><li>\u00a7 9 GmbHG, \u00a7 30, 31 GmbHG<\/li><li>\u00a7 93, 92 para. 1<\/li><li>\u00a7 Section 130a, 177 HGB<\/li><li>\u00a7 283 ff. StGB<\/li><li>\u00a7 Section 263 StGB (fraudulent inducement)<\/li><li>Act on the Stabilization and Restructuring Framework for Companies (StaRUG)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2135ec0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2135ec0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d763546\" data-id=\"d763546\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b52a040 elementor-widget elementor-widget-menu-anchor\" data-id=\"b52a040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"capital\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ffbfda elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8ffbfda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc1c387 elementor-widget elementor-widget-heading\" data-id=\"dc1c387\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Capital market law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd38f25 elementor-widget elementor-widget-heading\" data-id=\"bd38f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a0e5cf elementor-widget elementor-widget-text-editor\" data-id=\"1a0e5cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms that regulate the issuance and trading of tradable investment instruments and aim to protect both the individual investor and the functioning of the capital market and the economy.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4396b6 elementor-widget elementor-widget-heading\" data-id=\"e4396b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-466b344 elementor-widget elementor-widget-text-editor\" data-id=\"466b344\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Violation of notification obligations under capital market law: e.g. ad hoc publicity, transactions by executives, voting rights notifications in the event of a change in the total number of voting rights and if thresholds are reached\n\n&nbsp;<\/li> \t<li>Market manipulation\n\n&nbsp;<\/li>\n \t<li>Insider trading and unlawful disclosure of inside information\n\n&nbsp;<\/li>\n \t<li>Obligation to maintain insider lists and to instruct the persons included\n\n&nbsp;<\/li>\n \t<li>Violation of regulations on capital and payment transactions (cross-border payments, foreign exchange restrictions)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d6eabc elementor-widget elementor-widget-heading\" data-id=\"8d6eabc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences in the event of a breach of capital market regulations due to the company's (in)activity\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-619dae1 elementor-widget elementor-widget-text-editor\" data-id=\"619dae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Fines or imprisonment for individuals\n\n&nbsp;<\/li> \t<li>Fines for companies<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-997dbf7 elementor-widget elementor-widget-heading\" data-id=\"997dbf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-256ebcd elementor-widget elementor-widget-text-editor\" data-id=\"256ebcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Stock Exchange Act\n\n&nbsp;<\/li>\n \t<li>WpHG\n&nbsp;<\/li>\n \t<li>German Stock Corporation Act\n\n&nbsp;<\/li>\n \t<li>Market Abuse Regulation<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9edcd3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9edcd3e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00dc51e\" data-id=\"00dc51e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69159c8 elementor-widget elementor-widget-menu-anchor\" data-id=\"69159c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"Collective\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a58397e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a58397e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff7b0f8 elementor-widget elementor-widget-heading\" data-id=\"ff7b0f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Collective labor law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51b2b2c elementor-widget elementor-widget-heading\" data-id=\"51b2b2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2de26c6 elementor-widget elementor-widget-text-editor\" data-id=\"2de26c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms and regulations concerning the employer&#8217;s relationship with trade unions <br>and employee representatives.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb8304 elementor-widget elementor-widget-heading\" data-id=\"3cb8304\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e74187 elementor-widget elementor-widget-text-editor\" data-id=\"5e74187\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Violation of collective agreement regulations (e.g. working hours, remuneration)\n\n&nbsp;<\/li> \t<li>Violation of corporate co-determination standards\n\n&nbsp;<\/li>\n \t<li>Violation of standards under works constitution law\n\n&nbsp;<\/li>\n \t<li>Violation of minimum wage agreements\n\n&nbsp;<\/li>\n \t<li>Non-compliance with company agreements<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b1769a elementor-widget elementor-widget-heading\" data-id=\"7b1769a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences of non-compliance \/ violation of existing collective bargaining law or co-determination regulations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57a3293 elementor-widget elementor-widget-text-editor\" data-id=\"57a3293\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Invalidity of internal measures (e.g. regulations or dismissals)\n&nbsp;<\/li>\n \t<li>Obligations to refrain\n\n&nbsp;<\/li>\n \t<li>Compensation for damages<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b71169a elementor-widget elementor-widget-heading\" data-id=\"b71169a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-042a5ba elementor-widget elementor-widget-text-editor\" data-id=\"042a5ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Collective Bargaining Act (TVG)\n\n&nbsp;<\/li> \t<li>BetrVG\n\n&nbsp;<\/li>\n \t<li>Codetermination Act\n\n&nbsp;<\/li>\n \t<li>DrittelbG\n\n&nbsp;<\/li>\n \t<li>Staff representation law (public companies)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8a7e7f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a7e7f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-97a1357\" data-id=\"97a1357\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4d0d7e elementor-widget elementor-widget-menu-anchor\" data-id=\"d4d0d7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"social\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0fc30 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7f0fc30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b57b277 elementor-widget elementor-widget-heading\" data-id=\"b57b277\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Social security law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b41b34a elementor-widget elementor-widget-heading\" data-id=\"b41b34a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba19bb7 elementor-widget elementor-widget-text-editor\" data-id=\"ba19bb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Social security contribution and administrative obligations from unemployment, health, long-term care, pension and accident insurance.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dfd7f4 elementor-widget elementor-widget-heading\" data-id=\"2dfd7f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5660d73 elementor-widget elementor-widget-text-editor\" data-id=\"5660d73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Violation of social security contributions, reporting\/recording obligations\n\n&nbsp;<\/li>\n \t<li>Undeclared work\n&nbsp;<\/li>\n \t<li>Violation of regulations on temporary employment (temporary and agency work, contracts for work and services)<\/li>\n \t<li>Bogus self-employment\n(permanent temporary staff, including well-paid\nIT freelancers)\n\n&nbsp;<\/li>\n \t<li>Incorrect payroll tax matters\n(e.g. liability for correct withholding and payment, record-keeping obligations)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29840b elementor-widget elementor-widget-heading\" data-id=\"c29840b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences in the event of a breach of social security obligations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45810c7 elementor-widget elementor-widget-text-editor\" data-id=\"45810c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Employer&#8217;s liability for social security contributions on a net basis plus late payment penalties and 30-year limitation period \n\n&nbsp;<\/li> \t<li>Back wage tax payments\n\n&nbsp;<\/li>\n \t<li>Official requirements \/ orders\n\n&nbsp;<\/li>\n \t<li>Fines\n\n&nbsp;<\/li>\n \t<li>Imprisonment or fine.\n\n&nbsp;<\/li>\n \t<li>Exclusion from public contracts<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1535683 elementor-widget elementor-widget-heading\" data-id=\"1535683\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-814225f elementor-widget elementor-widget-text-editor\" data-id=\"814225f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>A\u00dcG\n\n&nbsp;<\/li>\n \t<li>SchwarzArbG\n&nbsp;<\/li>\n \t<li>SGB\n\n&nbsp;<\/li>\n \t<li>StGB (inter alia \u00a7 266a StGB)\n\n&nbsp;<\/li>\n \t<li>Minimum Wage Act &#8211; \u00a7 13 MiLoG<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-894ca6a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"894ca6a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab55489\" data-id=\"ab55489\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71a5a61 elementor-widget elementor-widget-menu-anchor\" data-id=\"71a5a61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"individual\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-780f5e2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"780f5e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8295f0 elementor-widget elementor-widget-heading\" data-id=\"e8295f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Individual labor law  <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a8994c elementor-widget elementor-widget-heading\" data-id=\"7a8994c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16aeb4a elementor-widget elementor-widget-text-editor\" data-id=\"16aeb4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal norms relating to gainful employment. This includes regulations governing the specific relationship between employer and employee.   <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-382fc22 elementor-widget elementor-widget-heading\" data-id=\"382fc22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee9e6df elementor-widget elementor-widget-text-editor\" data-id=\"ee9e6df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Violation of regulations on the posting of employees<\/li><li>Violation of requirements regarding foreign employees (work permit\/residence permit\/authorization from the Federal Employment Agency)  <\/li><li>Violation of general equal treatment, &#8220;discrimination&#8221;, &#8220;bullying&#8221;, &#8220;sexual harassment&#8221;<\/li><li>Violation of partial retirement requirements<\/li><li>Violation of working time laws<\/li><li>Pseudo self-employment<\/li><li>Violation of the general statutory minimum wage<\/li><li>Violation of employment protection rights, maternity protection\/parental leave law, homeworkers\/severely disabled and youth employment protection<\/li><li>Lack of whistleblowing system<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbc8e00 elementor-widget elementor-widget-heading\" data-id=\"dbc8e00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Possible legal consequences in the event of a breach of employee rights\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb70695 elementor-widget elementor-widget-text-editor\" data-id=\"eb70695\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Imprisonment or fine\n&nbsp;<\/li> \t<li>Fines against management and \/ or company \n\n&nbsp;<\/li>\n \t<li>Damages (or compensation)\n\n&nbsp;<\/li>\n \t<li>Exemption from costs\n\n&nbsp;<\/li>\n \t<li>Invalidity of agreements<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04c995e elementor-widget elementor-widget-heading\" data-id=\"04c995e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2c1385 elementor-widget elementor-widget-text-editor\" data-id=\"c2c1385\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>ATG\n\n&nbsp;<\/li>\n \t<li>BBiG\n&nbsp;<\/li>\n \t<li>AGG\n\n&nbsp;<\/li>\n \t<li>AEntG\n\n&nbsp;<\/li>\n \t<li>ArbZG\n\n&nbsp;<\/li>\n \t<li>Residence Act, Freedom of Movement Act \/ EU, Asylum Procedure Act<\/li>\n \t<li>KSchG&nbsp;<\/li>\n \t<li>MuSchG\n\n&nbsp;<\/li>\n \t<li>JuArbSchG\n\n&nbsp;<\/li>\n \t<li>Minimum Wage Act &#8211; MiLoG\n\n&nbsp;<\/li>\n \t<li>Whistleblower Protection Act (HinSchG)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c41326f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c41326f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a47e35a\" data-id=\"a47e35a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b8fc0e elementor-widget elementor-widget-menu-anchor\" data-id=\"6b8fc0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"occupationalsafety\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a10570a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a10570a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0262ef elementor-widget elementor-widget-heading\" data-id=\"c0262ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Occupational safety &amp; protection<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c816202 elementor-widget elementor-widget-heading\" data-id=\"c816202\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Explanation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-898c82d elementor-widget elementor-widget-text-editor\" data-id=\"898c82d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>All legal standards that provide for measures to prevent accidents at work and to avoid work-related health hazards.  <\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b246ce4 elementor-widget elementor-widget-heading\" data-id=\"b246ce4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance risk areas -\nExemplary characteristics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e89693 elementor-widget elementor-widget-text-editor\" data-id=\"9e89693\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Violation of working time laws\n\n&nbsp;<\/li>\n \t<li>Insufficient compliance with the requirements for workplaces<\/li>\n \t<li>Violation of maternity \/ severely disabled \/ youth employment protection\n\n&nbsp;<\/li>\n \t<li>Breach of the employer&#8217;s duty of care (incl. pandemic, personal and plant protection, including abroad)\n\n&nbsp;<\/li>\n \t<li>Insufficient measures to protect the health and safety of employees at work\n\n&nbsp;<\/li>\n \t<li>Violation of accident prevention regulations of the employers&#8217; liability insurance associations\n\n&nbsp;<\/li>\n \t<li>Violation of regulations regarding the safety of construction sites\n\n&nbsp;<\/li>\n \t<li>Failure to fulfill client obligations \/ supervision\n\n&nbsp;<\/li>\n \t<li>Lack of protection of the company against external physical disasters<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-257aa20 elementor-widget elementor-widget-heading\" data-id=\"257aa20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Violation of occupational health and safety laws. Possible legal consequences \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4183b3d elementor-widget elementor-widget-text-editor\" data-id=\"4183b3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Compensation for damages\n\n&nbsp;<\/li> \t<li>Compensation\n\n&nbsp;<\/li>\n \t<li>Decommissioning of installations or subsequent orders\/conditions\n\n&nbsp;<\/li>\n \t<li>Prohibition of the implementation of planned technical measures such as the commissioning of a machine\n\n&nbsp;<\/li>\n \t<li>Criminal liability for negligent bodily injury or negligent homicide of the persons responsible for the inspection involved\n\n&nbsp;<\/li>\n \t<li>Exclusion from public tenders\n\n&nbsp;<\/li>\n \t<li>Imprisonment or fines for violation of occupational safety laws by management or delegation recipients\n\n&nbsp;<\/li>\n \t<li>Fines against management, delegation recipient and \/ or company <\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5c186d elementor-widget elementor-widget-heading\" data-id=\"e5c186d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key laws (selection)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0493829 elementor-widget elementor-widget-text-editor\" data-id=\"0493829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>ArbSchG\n\n&nbsp;<\/li>\n \t<li>ASiG\n&nbsp;<\/li>\n \t<li>ArbZG\n\n&nbsp;<\/li>\n \t<li>ArbSt\u00e4ttV\n\n&nbsp;<\/li>\n \t<li>Code of Conduct\n\n&nbsp;<\/li>\n \t<li>BetrSichV\n\n&nbsp;<\/li>\n \t<li>Construction Site Ordinance\n\n&nbsp;<\/li>\n \t<li>Home Work Act\n\n&nbsp;<\/li>\n \t<li>GewO\n\n&nbsp;<\/li>\n \t<li>Federal Mining Act, Chemicals Act,\n\n&nbsp;<\/li>\n \t<li>Explosives Act<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c32dd80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c32dd80\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-77ac55a\" data-id=\"77ac55a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0a2060 elementor-tablet-align-start elementor-hidden-tablet elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b0a2060\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">030 - 27 58 20 20<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">info@dico-ev.de<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-071fd4e elementor-widget elementor-widget-google_maps\" data-id=\"071fd4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Bergstra%C3%9Fe%2068%2C%20Berlin%2C%20Deutschland&#038;t=m&#038;z=9&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Bergstra\u00dfe 68, Berlin, Deutschland\"\n\t\t\t\t\taria-label=\"Bergstra\u00dfe 68, Berlin, Deutschland\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-58e10b8\" data-id=\"58e10b8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be16aff elementor-widget elementor-widget-heading\" data-id=\"be16aff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.dico-ev.de\/en\/association\/\" target=\"_blank\">ASSOCIATION<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29eebb1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"29eebb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/management-board\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Board<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/board-of-directors\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Board of Directors<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/office\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Office<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/working-groups\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Working groups<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/scientific-advisory-board\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Scientific Advisory Board<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-258df58 elementor-widget elementor-widget-heading\" data-id=\"258df58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Membership<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7471d32 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7471d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/membership\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Advantages<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/company-members\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Company members<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-8eab82b\" data-id=\"8eab82b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa41931 elementor-widget elementor-widget-heading\" data-id=\"aa41931\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.dico-ev.de\/en\/service\/\">SERVICE<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5831e5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e5831e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/publications\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Press &amp; Publications<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/dicoev.sharepoint.com\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">SharePoint<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/digital-tools\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Digital tools<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/category\/latest-news\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Archive<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/job-market\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Job market<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc72a5c elementor-widget elementor-widget-heading\" data-id=\"bc72a5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.dico-ev.de\/en\/upcoming-events\/\">EVENTS<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-2a8dfd6\" data-id=\"2a8dfd6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-84baa88 elementor-widget elementor-widget-heading\" data-id=\"84baa88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Newsletter<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adfb206 elementor-widget elementor-widget-shortcode\" data-id=\"adfb206\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script>(function() {\n\twindow.mc4wp = window.mc4wp || {\n\t\tlisteners: [],\n\t\tforms: {\n\t\t\ton: function(evt, cb) {\n\t\t\t\twindow.mc4wp.listeners.push(\n\t\t\t\t\t{\n\t\t\t\t\t\tevent   : evt,\n\t\t\t\t\t\tcallback: 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class=\"mc4wp-response\"><\/div><\/form><!-- \/ Mailchimp for WordPress Plugin --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb52b6c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bb52b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/imprint\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Imprint<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/privacy-policy\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Privacy policy<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.dico-ev.de\/en\/terms-of-use\/\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Terms of use<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>030 &#8211; 27 58 20 20 info@dico-ev.de DICO SharePoint Linkedin Greenwashing Explanation Greenwashing refers to the phenomenon of presenting a company or its products to the public as more environmentally friendly and sustainable than is actually the case through misleading, environmentally related (advertising) statements (so-called green claims). Compliance risk areas &#8211; Exemplary characteristics Misleading consumers [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-23285","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Notes on the use of the risk catalog - 2024 - DICO e.V.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dico-ev.de\/en\/notes-on-the-use-of-the-risk-catalog-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Notes on the use of the risk catalog - 2024 - DICO e.V.\" \/>\n<meta property=\"og:description\" content=\"030 &#8211; 27 58 20 20 info@dico-ev.de DICO SharePoint Linkedin Greenwashing Explanation Greenwashing refers to the phenomenon of presenting a company or its products to the public as more environmentally friendly and sustainable than is actually the case through misleading, environmentally related (advertising) statements (so-called green claims). 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