Dr Daniel Kaiser

Daniel Kaiser

Updates

Employment & Benefits

Whistleblowing employee's anonymity now more difficult
Germany | 04 January 2017

As compliance breaches cannot be prevented, their disclosure through anonymous reports is important. There are different ways and means for a company to communicate with a potential whistleblowing employee, but the ombudsman model is frequently used in practice. The Bochum Regional Court recently decided that the confiscation provision in the Code of Criminal Procedure does not protect compliance ombudsmen with regard to obtaining information from anonymous whistleblowers.

Christmas gifts among business partners
Germany | 21 December 2016

Despite strict compliance regulations, it is customary to offer small gifts of friendship to business partners, especially at Christmas. Successful collaboration is based on trust. However, caution is required – non-compliance may have labour and criminal law consequences. Under criminal law, there are no objections to the common practice of offering small gifts on certain occasions. But to avoid the impression of bribery, employees should consult the company's compliance regulations.

White Collar Crime

Criminal penalties for tax fraud cannot apply to breach of trust allegations
Germany | 24 September 2018

According to the Federal Court of Justice's established case law, the penalty for tax evasion of more than €1 million should generally be imprisonment rather than a suspended sentence. However, the court recently ruled that these principles cannot apply to breach of trust allegations. The decision has significant implications for white collar crime and compliance.

Compliance management system can lead to reduction in fines
Germany | 18 September 2017

The Federal Court of Justice recently decided for the first time that the establishment of a compliance management system designed to prevent breaches of the law can reduce fines in accordance with the Administrative Offences Act. The court pointed out that even the optimisation of a compliance management system following compliance breaches can lead to a reduction in fines and provided guidelines for the measures to be taken in such cases.

Whistleblower's anonymity now more difficult
Germany | 09 January 2017

As compliance breaches cannot be prevented, their disclosure through anonymous reports is important. There are different ways and means for a company to communicate with a potential whistleblowing employee, but the ombudsman model is frequently used in practice. The Bochum Regional Court recently decided that the confiscation provision in the Code of Criminal Procedure does not protect compliance ombudsmen with regard to obtaining information from anonymous whistleblowers.

Christmas gifts among business partners
Germany | 19 December 2016

Despite strict compliance regulations, it is customary to offer small gifts of friendship to business partners, especially at Christmas. Successful collaboration is based on trust. However, caution is required – non-compliance may have labour and criminal law consequences. Under criminal law, there are no objections to the common practice of offering small gifts on certain occasions. But to avoid the impression of bribery, employees should consult the company's compliance regulations.

Money laundering directive: new requirements
Germany | 07 November 2016

Organised crime can be combatted effectively only if cross-border payments can be quickly identified. For this reason, the European Union first addressed the issue of combatting money laundering during the early 1990s and has since been vehement in pursuing this aim. Following a recent proposal for a directive published by the European Commission, Germany's money laundering law must once again be amended.

Substantial reform of asset recovery in criminal law
Germany | 12 September 2016

The Federal Cabinet has passed a bill to reform asset recovery in criminal law. The bill represents the biggest reform since the introduction of asset recovery in 1969. The reform will redesign major parts of criminal law asset recovery, both substantive and procedural. The core of the reform is the reorganisation of victim compensation.