In a landmark decision, the German Federal Supreme Court has significantly strengthened the rights of insolvency administrators vis-à-vis auditing firms. The ruling of 11 December 2025 (III ZR 438/23) clarifies for the first time at the highest court level that insolvency administrators have comprehensive rights to information and inspection vis-à-vis the auditors of the insolvent company, including, in principle, with regard to so-called "working papers". The ruling was handed down in a liability case in the "Wirecard Complex," but has practical relevance in all situations in which insolvency administrators request access to the audit documents of auditors – often an important first step before examining and asserting liability claims.

GLNS shapes the Enactus Legal Series and is actively involved in exchanges with students and the next generation of entrepreneurs.

With the Start Up Lounge, GLNS and the management consultancy boost4S have established a joint webcast and event series aimed at founders, investors, management and members of advisory boards. The aim of the series is to shed light on key legal and business issues facing start-ups and growth companies in a practical manner.