HORAK. ATTORNEYS AT LAW / GERMANY
Legal clarity.
Commercial perspective.
English-speaking advice on German, European and international business law. From commercial contracts and corporate governance to acquisitions, regulatory approvals and disputes, we help you decide what to do next.
Business decisions.
Connected expertise.
Commercial · Corporate · M&A
Private law · Public law · Disputes
German law, explained in EnglishDirect communication for businesses, owners and international investors.
Across the business lifecycleFormation, operations, investment, restructuring and dispute resolution.
One coordinated approachCorporate, commercial and regulatory issues assessed together.
OUR EXPERTISE
Start with the decision
your business needs to make.
36 practical entry points, organised around the work companies do. Choose a topic to explore the legal issues and four illustrative scenarios.
01Contracts & trade
01
Commercial contracts
Commercial agreements need to work when delivery fails, costs rise or the relationship ends.
03
Commercial agents
Commercial agents bring customers and businesses together without necessarily buying the goods themselves.
04
Agency termination claims
Ending an agency relationship requires more than a final commission statement.
05
Standard terms & liability
Standard terms can reduce transaction costs, but a clause that fails judicial review may leave the business relying on statutory rules.
06
Transport, shipping & Incoterms
Transport disputes often turn on facts recorded in the first hours after damage or delay.
02Corporate & governance
07
Set up a German company
Entering the German market starts with choosing an organisation that suits the proposed activity, ownership and funding.
08
Shareholder agreements
A shareholder agreement should help owners make decisions together and provide a workable route when they disagree.
09
Directors & board duties
Directors must balance commercial judgment with legal duties to the company.
10
Corporate disputes
Corporate disputes can paralyse a business before a court resolves the underlying issue.
11
Reorganisations & succession
Group structures change as businesses grow, separate divisions or prepare for succession.
12
Finance & security
Business financing needs documentation that reflects cash flow, security and future transactions.
03M&A & investment
13
Buy or sell a business
Buying or selling a business combines strategic negotiation with detailed risk allocation.
14
Share deals
A share deal changes the ownership of a company while the company generally remains the holder of its assets, contracts and liabilities.
15
Asset deals
An asset deal allows the parties to define the business assets and obligations being transferred.
17
Carve-outs & joint ventures
Separating a business or building a joint venture requires a workable operating model.
18
Private equity, VC & public M&A
Investment structures differ considerably between venture funding, private equity, management buyouts and listed-company transactions.
04International business
19
Cross-border contracts
International trade requires separate answers to three questions: which law applies, where disputes are decided and how a result can be enforced.
20
International sales & CISG
The CISG can govern international sales of goods without the parties expressly naming it.
21
Customs & export controls
Cross-border supply depends on lawful movement of goods, technology and payments.
22
Foreign investment screening
Foreign investment review can affect minority investments as well as acquisitions of control.
24
International projects & market entry
Market entry and international projects combine commercial agreements with local regulatory requirements.
05Regulation & public law
25
Competition & merger control
Competition rules affect everyday commercial conduct and major transactions.
26
Public procurement & concessions
Public contracts require both a competitive offer and procedural discipline.
27
State aid & subsidies
Public funding can support investment but also create repayment and compliance risks.
29
Compliance & investigations
A compliance system should help people recognise risks and respond consistently.
30
Sustainability & product regulation
Businesses need to translate sustainability and product requirements into practical responsibilities across procurement, manufacturing and sales.
06Disputes & business risks
32
Arbitration & mediation
Arbitration and mediation can provide alternatives to court litigation, but they serve different purposes.
33
Restructuring & insolvency
Financial distress requires prompt decisions based on reliable information.
34
Employment in transactions
Employment issues can determine the timetable and value of a business transaction.
36
Real estate, tax & insurance interfaces
Business projects frequently combine legal issues that sit across practice areas.
YOUR BUSINESS / 16 PRACTICAL EXAMPLES
Business situations, explained in practice.
From a first contract to an acquisition or dispute, these illustrative scenarios explain the issues to examine and the steps a business can take. They are hypothetical examples, not reports of client mandates.
Conflicting terms
A supplier accepts an order containing the customer’s purchasing conditions. We examine which terms were incorporated and propose a clear document hierarchy before the next order. The practical output is a reconciled order form identifying the controlling terms and any expressly agreed departures. A signature on one document does not resolve contradictions elsewhere in the contracting process.
Practical approach. Explore Commercial contracts for the legal issues, documents and further examples.
European rollout
A manufacturer appoints dealers in three EU states. We separate permitted distribution controls from restrictions requiring closer competition review and coordinate the local contractual requirements. The rollout should use a common commercial structure with country-specific adjustments. Competition analysis also needs reliable information about the products, parties and markets, rather than a standard territorial clause copied across countries.
Practical approach. Explore Distribution & franchising for the legal issues, documents and further examples.
Missing commission
An agent suspects that repeat orders have been omitted. We examine the entitlement to information and an extract from the principal’s books before quantifying the claim. The analysis compares statements with the contractual customer and product scope. Any information demand should be sufficiently precise to support calculation without assuming an unrestricted right to inspect every business record.
Practical approach. Explore Commercial agents for the legal issues, documents and further examples.
Foreign parent
An overseas group needs a German sales subsidiary. We assess entity choice, representation, shareholder approvals and the documentation required for the notarial process. Foreign corporate evidence may need certification, translation or further authentication. Agree the document list with the notarial team early; otherwise a commercially agreed structure can be delayed by execution requirements.
Practical approach. Explore Set up a German company for the legal issues, documents and further examples.
Minority investment
An investor acquires 20 per cent. We define information rights and reserved matters without requiring approval for every operational decision. Specify the information to be delivered, its frequency and confidentiality safeguards. The approval list should focus on changes to the investment risk, with sensible thresholds for ordinary operations and urgent decisions.
Practical approach. Explore Shareholder agreements for the legal issues, documents and further examples.
Related-party deal
A director proposes a contract with a business owned by a relative. We examine conflicts, approval processes and arm’s-length documentation. Document the conflict and obtain the appropriate independent review and approvals. A commercially favourable price alone does not answer questions about authority, disclosure or the process used to protect the company.
Practical approach. Explore Directors & board duties for the legal issues, documents and further examples.
Contested resolution
A minority shareholder was excluded from a meeting. We assess notice, participation rights and available challenges within the relevant deadlines. Check the exact wording of the resolution and how notice, participation and voting were handled. The remedy must match the defect alleged and be pursued within the relevant procedural framework.
Practical approach. Explore Corporate disputes for the legal issues, documents and further examples.
Owner-managed sale
An entrepreneur sells to a strategic buyer. We identify the sale perimeter, prepare due diligence and negotiate liability and transition arrangements. A seller’s preparation includes document consistency, corporate records and early correction of issues likely to delay diligence. Disclosure should be accurate and organised so that negotiated risk allocation is understandable.
Practical approach. Explore Buy or sell a business for the legal issues, documents and further examples.
Production-line purchase
A buyer acquires machinery and customer contracts from a division. We define assets, condition, delivery, consents and continuity arrangements. The machinery schedule should identify serial numbers, location, ownership and any security interests. Inspection, condition and handover records reduce disagreement about what was sold and whether it was delivered.
Practical approach. Explore Asset deals for the legal issues, documents and further examples.
Division carve-out
A sold division uses the seller’s IT and payroll systems. We define transitional services and the responsibilities for moving to independent systems. The service schedule should identify responsible teams, dependencies and migration dates. A transitional arrangement is useful only if the separated business has a realistic plan and resources for replacing it.
Practical approach. Explore Carve-outs & joint ventures for the legal issues, documents and further examples.
Overseas supplier
A German buyer negotiates with a supplier outside the EU. We align specifications, inspection, payment security and dispute resolution with the practical enforcement risks. The chosen law and dispute forum should be assessed separately. A court judgment or arbitral award is useful only if there is a credible route to recognition and enforcement where assets can be reached.
Practical approach. Explore Cross-border contracts for the legal issues, documents and further examples.
Dual-use component
A manufacturer receives an overseas order for sensitive equipment. We coordinate classification and licence review before shipment. The classification file should explain the product’s technical characteristics and the basis for the selected treatment. Supplier descriptions can support the review but do not remove the need to assess their accuracy.
Practical approach. Explore Customs & export controls for the legal issues, documents and further examples.
Acquisition notification
Two businesses agree a merger. We assess filing requirements and completion restrictions before the integration starts. The filing assessment needs accurate group turnover and control information. A transaction that falls outside EU review may still require national analysis, so the absence of one filing is not the end of the exercise.
Practical approach. Explore Competition & merger control for the legal issues, documents and further examples.
Restrictive specification
A tender appears tailored to one product. We examine the justification and prepare a timely challenge or clarification request. A clarification or objection should identify the restriction and its practical effect on competition or bid preparation. Keep evidence of when the issue was recognised and how the purchaser responded.
Practical approach. Explore Public procurement & concessions for the legal issues, documents and further examples.
Product recall
A safety concern emerges after distribution. We coordinate legal assessment, notifications, contractual recourse and a documented response. The response needs traceability of affected products and a clear division of operational responsibility. Legal recourse against a supplier should be considered alongside the immediate measures needed to address the safety concern.
Practical approach. Explore Sustainability & product regulation for the legal issues, documents and further examples.
Unpaid invoice
A customer disputes a substantial invoice. We review delivery, acceptance and contractual defences before choosing a recovery route. The demand should address the customer’s actual defence and explain the contractual basis for payment. Consider whether a streamlined recovery route remains suitable if substantive objections are likely to be raised.
Practical approach. Explore Commercial litigation for the legal issues, documents and further examples.
THE PEOPLE BEHIND THE ADVICE
Meet all our lawyers and patent attorneys.
Lawyers and patent attorneys working across commercial, regulatory and technology-related matters. We identify the appropriate team for your project.
Michael Horak, LL.M.
Attorney-at-law · Graduate Engineer · Certified IP Law Specialist · Certified Copyright and Media Law Specialist
Julia Ziegeler
Attorney-at-law · Certified IP Law Specialist · Certified Copyright and Media Law Specialist
Anna Elisabeth Umberg, LL.M., M.A.
Attorney-at-law · Certified IP Law Specialist
Andree Eckhard
Patent Attorney · Diploma in Physics · European Trademark and Design Attorney
Katharina Gitmann-Kopilevich
Attorney-at-law · Certified IP Law Specialist
Karoline Behrend
Attorney-at-law · Certified Procurement Law Specialist
Andreas Friedlein
Attorney-at-law
Stefan Karfusehr
Attorney-at-law
Robin Jannis Mai, LL.B.
Attorney-at-law
Dr. Marie Wagner
Patent Attorney
INSIGHTS / 2026
Current issues for business.
- Public procurement thresholds for 2026–2027Revised EU procurement thresholds apply for 2026–2027. The Commission lists €140,000 for many central-government supply and service contracts, €216,000 for comparable sub-central contracts, and €5,404,000 for works and concessions. Different thresholds apply to utilities and specified services.
- German e-invoicing: the end of the general 2026 transitionGermany’s general transition allowing other invoice formats for relevant domestic B2B transactions runs until 31 December 2026. The Finance Ministry’s March 2026 guidance distinguishes structured e-invoices from ordinary PDF invoices and explains exceptions and extended transitions.
- Cyber Resilience Act: reporting obligations from September 2026Cyber Resilience Act reporting obligations for manufacturers began on 11 September 2026. They concern actively exploited vulnerabilities and severe incidents affecting the security of products with digital elements.
- Foreign investment screening: the revised EU framework adopted in 2026The Council adopted the revised EU foreign investment screening framework on 8 June 2026. It covers a common minimum scope of sensitive sectors and includes relevant investments made through EU-based subsidiaries, while national authorities retain responsibility for screening decisions.
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