Editorial policy

This page explains who writes the content on delexlaw.com, which sources we rely on, and the process we follow to verify and update it. We publish it because on a subject as consequential as business law, trust has to be earned through transparency — not through claims you cannot check.

Who publishes this site

delexlaw.com is published by Yet Another Artificial Intelligence Company SARL-S (trading as Yet Technologies), a company incorporated under Luxembourg law at 15 Avenue Dr Klein, L-5630 Mondorf-les-Bains, registered with the Luxembourg Trade and Companies Register (RCS) under number B232060 (VAT LU36410809). The content is produced and maintained by the yet.lu legal editorial team, which also writes for our sister sites in Luxembourg, France and Belgium. Editorial responsibility for every published page sits with that team, not with an anonymous byline.

A referral platform — not a law firm

Let us be precise about what we are, because it changes how these pages should be read. DeLex Law is not a law firm, employs no lawyers, and provides no legal advice. We are a referral platform: when you describe your project to us, we pass your request to independent lawyers (Rechtsanwälte) admitted to a German bar (Rechtsanwaltskammer), who are free to decide whether to respond. The connection happens only at your initiative — no lawyer will contact you without a prior request from you. Requests are routed to contact@global-lexlaw.com.

It follows that the articles on this site are general legal information, written to explain and orient, not advice tailored to your circumstances. Only a lawyer engaged under a letter of engagement can give personalised advice and stand behind it professionally.

How we produce our content

Every page starts from primary German and European sources rather than a rewrite of third-party material. In particular we draw on:

• the Commercial Code (HGB), the Limited Liability Companies Act (GmbHG) and the Stock Corporation Act (AktG), together with texts promulgated in the Federal Law Gazette (BGBl.);
• official publications of the Federal Ministry of Finance (BMF) and the tax administration for taxation (corporate income tax/KStG, trade tax, VAT, the § 8b KStG participation exemption);
• the BaFin (Federal Financial Supervisory Authority) and the Deutsche Bundesbank for the rules on crypto-asset service providers (MiCA/CASP), investment funds and prudential supervision;
• the Commercial Register (Handelsregister), kept by the register courts and published through the company register, and the Federal Chamber of Notaries (BNotK) for incorporation formalities.

Our content is produced with editorial tooling and then reviewed and signed off by human editors before publication. We hold ourselves to one firm rule: no figure, rate, threshold, deadline or statutory reference is published unless it can be traced to a verifiable source. Where a rule is likely to change or is genuinely contested, we say so rather than present a misleading certainty.

Currency and updates

German law changes — the end of the national crypto transitional regime (§ 50 KMAG) at the close of 2025 and the legislated, step-by-step reduction of corporate income tax are recent examples. Every service page and guide carries a visible last-updated date, which is mirrored in the page's structured data (dateModified). That date reflects the most recent editorial review of the content, not a mechanical re-publication. We consistently add a notice reminding readers that legislation evolves and that the position in force should be confirmed with a professional before any decision.

Corrections and contact

If you spot an inaccuracy, tell us: we are glad to correct what needs correcting, and to do so quickly. For any editorial question, or to be connected with a lawyer admitted to a German bar, contact contact@global-lexlaw.com.