COMPLIANCE & RIGHT · TREATY
A group of companies needs common rules and at the same time solutions for individual companies. A central code of conduct does not automatically answer who needs to act on the ground or which information may be passed on across borders. We advise on the legal division of tasks and on the interfaces between headquarters, subsidiaries and business partners.
Taking responsibility of the individual society seriously
Management and supervisory duties depend, among other things, on the legal form and the position held within the company. The management of a subsidiary retains its own responsibilities even where a central compliance department has been established. Powers to issue instructions and their limits also differ between legal forms and group structures.
An organisational approach should determine which decisions are centrally prepared, who releases locally and which incidents must be reported immediately. Jurisdiction, powers, resources and representation must fit together. A mere reference to the Group Directive is often not sufficient if concrete action is required.
Common minimum rules and local additions
Central requirements can set minimum requirements for grants, business partner verification, data protection and reporting. However, their implementation must be examined for the countries and companies concerned. Local labour law participation, special reporting requirements or restrictions on data transmission may require adjustments.
Deviations should be justified, released and found. This will prevent a country from having a virtually unfulfilled requirement or a local addition from falling below the common minimum requirement unnoticed. Translations must be able to understand the legal content.
Reporting channels and confidential information
The central office needs information to identify risks and coordinate measures. This does not result in unlimited access to all personal data or investigation files. The aim is to define beneficiaries, legal basis and necessary scope. In the case of transfers to third countries, additional data protection requirements are added.
Reporting point solutions and internal investigations must also be organised in accordance with the respective law. A globally uniform portal does not replace the verification of whether the individual employer fulfils his obligations. In the case of accusations against local management bodies, an unbiased reporting and decision-making process must be available.
Audit foreign transactions before closing
New countries, unusual payment methods and the involvement of local intermediaries can create additional risks. Sanctions, export control and corruption prevention shall apply to the concrete business. Not only the name of the contractual partner is relevant, but also, where appropriate, property and control, end-users, end-use and the goods or services concerned.
Contracts should regulate the content of services, remuneration, evidence, permissible subcontracting and the handling of abnormalities. A choice of law does not remove mandatory foreign law. The enforceability of claims and the handling of government requests are also part of the planning process.
Voting on several legal systems
The questions concerning German law, Union law or foreign law will be decided at the beginning. Insofar as the assessment of foreign law is necessary, it must be coordinated with suitably qualified consultants. German admission alone does not provide comprehensive advice on any foreign law.
For a mandate, the focus may be on an overview of responsibility, a corporate policy with local additions, a phased reporting process or the audit of a concrete transaction. Social structure, country overview, existing directives and the current decision-making processes are helpful. Contact for the coordination of the scope of the examination.
Legal basis and decisions: § 43 GmbHG – Care of the management; Shares Act, in particular §§ 76, 93 and 111; GDPR, in particular Article 44 ff.; § 14 HinSchG – Organisational forms of internal reporting centres.
Situation as at 2 November 2026.
Further reading: Liability of managing directors and executive board members · Sanctions and export controls · Acquisitions and investments
Four practical examples
The following fictitious cases illustrate typical examination questions. The concrete solution depends on the circumstances of the individual case.
01 · Group-wide reporting unit
The headquarters wants to collect all the clues centrally. Obligations of individual companies, confidentiality and local requirements will be examined before the merger.
02 · Data transmission to the parent company
Investigation data will be sent abroad. Purpose, legal basis, scope and international transmission will be examined.
03 · Uniform Gifts Directive
A Group standard is introduced in several countries. Local bans and stricter requirements are taken into account in addition; a central value limit is not a universal permit.
04 · Acquisition of a foreign company
The new company uses other releases. An integration plan assigns local responsibility, reporting channels and necessary advice to foreign law.
Your next step
Do you want to transfer the requirements to your company or have a specific process checked? A brief description and a reference to existing deadlines are sufficient for the first contact. We shall vote on the scope of examination and compensation prior to commissioning.