In a world where rising protectionism, sanctions and rapidly evolving regulation are becoming the norm, global trade is no longer just a matter of logistics. Tariffs, export restrictions, regulatory change or shifting supply-chain dependencies can make or break commercial success. International trade has evolved from a logistical challenge into a complex landscape of legal and strategic risks. The DLA Piper Tariffs & Trade Advisory Group in Germany supports you in transforming these risks into strategic advantages by building robust, agile and future-proof trade architectures.

Global commerce is currently witnessing a paradigm shift. Companies are no longer just optimizing for efficiency but must actively manage a dense web of tariffs, sanctions, and regulatory interventions. From the rigorous enforcement of US and EU export controls to the financial impact of the EU’s Carbon Border Adjustment Mechanism (CBAM), the upcoming comprehensive EU Customs Reform, and the intricacies of the Foreign Subsidies Regulation, the legal framework governing cross-border transactions has never been more critical to business success.

Our Approach: Interdisciplinary and Integrated: We see “Tariffs & Trade” as a holistic legal ecosystem covering all aspects of cross-border commerce. This includes customs and excise tax, foreign trade law, antitrust, commercial contracts as well as regulatory compliance. Rather than treating these as separate silos, we consider how they interconnect – from sourcing and supply chains to financing, distribution and liability frameworks. Our advisory reflects the reality that trade does not respect neat legal silos.

Global Reach, Local Precision: As a leading export nation embedded in the European Single Market, Germany is deeply involved in these global shifts. The German Tariffs & Trade Advisory Group acts as a strategic hub within DLA Piper’s global network.  Thanks to our close cooperation with colleagues in the US, Canada, Australia, Asia and across the EU, we provide synchronized advice on how US export controls or sanctions, EU customs reform or Asian export restrictions impact your business. We offer both local precision and global reach.

From Reaction to Strategy: In a volatile market, reactive measures are insufficient. We don’t just help you react to new tariffs or sanctions. We help restructure supply chains to mitigate tariff exposure, advise on the opportunities and challenges when relocating manufacturing capacities, navigate foreign direct investment (FDI) controls, or draft resilient commercial contracts with commercial strategy – turning legal complexity into competitive edge.

Where we advise

In the 21st century, data has become a core traded asset. International trade is no longer defined by the movement of physical goods; it is about the cross-border flow of information that controls, optimizes and documents those goods. We define “Data Trade” as the legal structuring of your digital value chain. We secure the cross-border transfer of data – whether it is customer data, employee information, or critical logistics telemetry – within the framework of the GDPR and emerging geopolitical “digital sovereignty” restrictions (eg China’s Data Security Law). Treating data transfers as “intangible exports” we ensure legal certainty through Binding Corporate Rules or Transfer Impact Assessments.

We are also at the forefront of the EU Data Act. We help our clients unlock new opportunities by leveraging this regulation to access and monetize the data generated by your connected products (IoT). Whether it is protecting trade secrets in shared data spaces or negotiating data usage rights in distribution contracts, we ensure your digital assets remain under your control – across every border your business crosses.

Contact: Sylvia Ebersberger

Customs law has evolved from an administrative requirement into a strategic discipline at the heart of global risk management. We approach customs advisory not only from a declaration processing but rather as sophisticated fiscal structuring.

Our practice specializes in the complex interplay between the Union Customs Code (UCC) and national tax law. We provide authoritative precision in the triad of tariff classification, rules of origin, and customs valuation. A distinct strength of our German practice is the harmonization of customs valuation with transfer pricing (TP) policies. We resolve the systemic friction between retrospective TP adjustments and the static nature of customs values, defending your margins against clawbacks and criminal exposure.

We also prepare clients for the transformational impact of the EU Customs Reform and the shift to the EU Customs Data Hub. Whether you require the restructuring of supply chains to mitigate the evolving tariff landscape or robust representation in fiscal litigation before German Finance Courts and the CJEU: We deliver the dogmatic and pragmatic clarity and strategic leverage necessary to navigate a protectionist global trade environment.

Contact: Björn Enders

Financial liquidity and risk mitigation are the lifelines of global commerce. We bridge the gap between physical supply chains and the complex financial instruments required to fund them.

Our practice specializes in structuring robust Trade Finance solutions. We advise banks, borrowers, and exporters on the full spectrum of instruments from traditional Letters of Credit (L/C) and documentary collections to complex supply chain finance (reverse factoring) structures. A key part of our work is securing your transactions through Export Credit Agency (ECA) cover (eg Allianz Trade, formerly named Euler Hermes), ensuring that your documentation meets the strict eligibility criteria for state-backed guarantees.

In a sanctioned world, the flow of money is often the first bottleneck. We draft precise sanctions and embargo clauses in credit facility agreements that satisfy the compliance requirements of international banking syndicates without strangling your operational flexibility. We ensure that your financial streams are as resilient as your physical logistics.

Contact: Wolfram Distler

Trade Defense Instruments (TDI) are at the core of the EU’s industrial geopolitical strategy. Our Brussels‑based team advises EU industry clients on Anti-Dumping (AD), Anti-Subsidy (AS), and safeguard procedures. 

We support EU producers in addressing injury from unfairly priced or subsidized imports and ensure their interest are effectively represented throughout investigations. With a long-standing track record and a 100% success rate in dozens of proceedings, we are trusted by leading German and EU industrial clients. Our experience is built on deep familiarity with EU Commission practice, strong relationships and decades of continuous engagement at the heart of EU policymaking. 

Furthermore, we also advise on anticircumvention matters and the interface between traditional trade defense and emerging regulatory instruments such as the Foreign Subsidies Regulation (FSR), where EU industry interests increasingly shape the enforcement agenda.  

Contacts: Anna Dias and Semin O

Export controls and sanctions have become board-level issues, shaped by national-security priorities and geopolitical realignment. We provide robust guidance where trade freedom intersects with regulatory red lines. We advise across the full spectrum of the full German Foreign Trade and Payments Act (AWG/AWV) and the EU Dual-Use Regulation. We navigate the complexities of modern sanctions regimes, helping clients interpret ambiguous prohibitions regarding indirect provision and complex ownership structures. Crucially, we integrate the extraterritorial reach of US re-export controls (EAR/ITAR) into our European advice, ensuring that your compliance architecture holds up globally.

A key focus of our work is Foreign Direct Investment (FDI) control. With investment screening by the German Ministry for Economic Affairs (BMWK) and other authorities (like CFIUS) becoming increasingly rigorous, we secure your M&A transactions. We guide non-EU investors and German targets through cross-sectoral and sector-specific reviews, identifying critical infrastructure risks early to prevent deal-breakers and ensure transaction certainty.

Contacts: Semin O and Thilo Streit

Global trade strategies need contractual safeguards. We translate regulatory, fiscal and geopolitical risks into commercial frameworks that protect margins, ensure continuity and allocate liabilities with precision.

We design international supply and distribution agreements that act as a firewall against market volatility. Our focus lies on the private law allocation of risk. When it comes to the exact definition of risks and obligations in the delivery terms, we ensure your delivery terms are not just logistical instructions but legally synchronized with your customs valuation and revenue recognition strategies to prevent unintended tax liabilities.

In today’s inflationary and protectionist climate, standard force majeure clauses fall short. We engineer bespoke price adjustment mechanisms and hardship clauses that allow you to pass on tariff increases or raw material spikes. Furthermore, we secure your compliance upstream: We draft enforceable Supplier Codes of Conduct and cascading clauses that legally transfer ESG and the German Supply Chain Act (LkSG) obligations to your suppliers, protecting you from civil liability and breach of contract claims.

Contacts: Thilo von Bodungen

Awards and recognitions

Navigating the New Trade Reality: Key Questions Answered

Geopolitical volatility is the new normal. Mere observation is insufficient; companies must engage in “Origin Engineering”. This means reviewing your supply chain not just for cost, but for tariff resilience. Strategies include diversifying sourcing to “China+1” locations to alter the legal Country of Origin or utilizing customs warehouses (Bonded Warehousing) to defer duties. Crucially, companies must assess whether their profit margins can absorb a sudden 10-20% universal tariff – or if their commercial contracts allow them to pass these costs on.

Multinational corporations often face a “tug-of-war” between tax and customs authorities. While tax teams aim for lower transfer prices to reduce corporate income tax, customs authorities scrutinize low prices to maximize duty collection. The risk: A retrospective TP adjustment (eg a year-end true-up) can be interpreted by customs authorities as an undeclared value, leading to duty clawbacks and even criminal allegations of tax evasion. We synchronize your TP policies with customs declarations to ensure your fiscal architecture is watertight.

Absolutely. The EU is shifting from “post-market surveillance” to “pre-market barriers”. Instruments like the Carbon Border Adjustment Mechanism (CBAM) and the upcoming Digital Product Passport (DPP) under the Ecodesign Regulation act as a “license to operate”. If you cannot provide the required digital data – be it carbon emissions or material composition – your goods may physically stop at the EU border. Compliance is no longer just about safety; it is about data availability and transparency throughout the supply chain.

Statutory law mechanisms and even standard Force Majeure clauses are rarely sufficient to sufficiently cover economic hardships like tariff hikes or material cost increases. Modern supply contracts require precise price and volume mechanisms that define exactly when and how increased costs (eg from new anti-dumping duties) can be passed on.

Enforcement has shifted from targeting primary sanctions violators to targeting those who – negligently or intentionally – facilitate circumvention. The EU and US are aggressively scrutinizing exports to “transit countries” (eg Central Asia, Turkey) that end up in Russia or other sanctioned jurisdictions. German exporters must implement robust “Know Your Customer’s Customer” (KYCC) checks and incorporate “No Re-Export” clauses. Ignorance of the final end-user is no longer a valid defense against heavy fines and reputational damage.

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