In Germany there is no NATIONAL COLLECTIVE AGREEMENT regulating the indemnity in the case of termination of contract. One of the mandatory provisions is the infamous entitlement to indemnity on termination of the commercial agency by the principal. The fee is based on the statement of accounts. In the German context, this is a special instrument which causes considerable pressure on the principal.

If German law is applicable to the business relationship with the agent, e.g. if the assistance is carried out on German territory without reference to Italian law, the agent's rights at the end of the relationship are asserted by means of a gradual appeal, divided into three levels, i.e. in the first instance the right to claim information in the form of an accounting statement, in the second instance the claim for payment of commissions and in the third instance the payment of the indemnity. The application at first instance shall be upheld by partial judgment and shall constitute the basis for subsequent applications.

The defendant principal is obliged to draw up an accounting statement on the basis of the parameters of German law, which causes an exceptional management commitment.

As a rule, only invoices, invoice amounts and commission amounts are listed in the commission calculations. The sales representative cannot deduce from these all the circumstances that are important for the commission. German case law therefore recognises the right of the agent to be issued with an accounting statement. The statement is an excerpt from the books of the principal. Since the law does not define the claims to an accounting statement, the Federal Court of Justice has thus established the details of the statement there are:

    Date of commission
    Commission number
    Value of the goods according to commission
    Quantity of the goods according to commission
    Invoice date
    Invoice number
    Invoice amount
    Customers with exact address
    Stage of execution of the transaction, i.e. the status of execution of the order
    Amount of payment made
    Cancellations and cancellations / reasons

Only if all this information is included in the commission calculation or if the sales representative has recognised the commission calculation does the sales representative no longer have a legitimate claim against the issue of an accounting statement.

If the statement of accounts is subject to justified doubts as to its completeness or accuracy, the sales representative then has a legitimate claim to view the statement in accordance with Art. 87c Abs. 4 HGB. This examination of the extract is based on the choice of the entrepreneur by the sales representative himself or by an auditor or an auditor selected by the sales representative. The commercial representative may take an auditor or an auditor with him/her. The commercial representative must first pay the auditor or the auditor in a manner different from that used to implement the statement of account. He may, however, claim compensation for these costs if the auditor or the competent auditor establishes that the statement of accounts is incomplete or incorrect.

In addition, the commercial representative shall have a legitimate claim to additional information from the statement of accounts concerning the question of commissions and commercial relationships, which are absent or wrongly defined in the statement of accounts.

The commercial representative may request the provision of a sworn guarantee that the accounting statement is correct and complete if, after examination of the statement, doubts remain as to its correctness and completeness.

As of January 1, 2012, the italian consular offices, including the Consulate General Italy in Cologne, Stuttgart, Munich, Frankfurt no longer exercise notarial functions, taking into account that the German notariats have joined the International Union of Notaries (U.I.N.L.).


This law firm elaborates the drafts intended for authentication within the framework of the current Italian legislation and coordinates the stipulation of the notarial deed by a German notary public. The most frequently requested notary services are:

Special power of attorney to sell properties in Italy
- Wills
- Public Acts
- Declaration in lieu of affidavit in the event of succession, the possibility of certifying the conformity of a publication to the original.

The Public Proxy in Italy

Power of attorney is the act by which a person (represented) confers on another person (representative) the power to act in his name and on his behalf in the performance of legal acts the effects of which will have direct effect on the represented person. The power of attorney shall have no effect unless it is conferred in the form prescribed for the act to be concluded by the representative.

WARNING: Given the wide powers that are attributed to the Prosecutor according to the delegation of interest, including

- legally bind the principals, set the sale price, collect advance payments and payments,

it is suggested, as a precaution, to appoint only one person of absolute reliability, in order to avoid fraud linked to the main act. Please note that, according to current legislation for real estate purchases and sales, payment is made by bank transfer or bank draft, which is made out to the name of the Prosecutor and cashed by the Prosecutor. If the same does not collect the payments received, an Italian court will have to be applied. The person who has granted an authorization may revoke it at any time, unless it has been specified in the deed that the authorization is irrevocable. In order to obtain the revocation of a power of attorney, the interested party must present himself to the Law Firm with a copy of the power of attorney that he intends to revoke or, in its absence, with all the essential data of the same. The firm will forward the revocation to the revoked public prosecutor and to the Italian notary with whom the revoked public prosecutor's office was deposited.


Special power of attorney for the purchase or sale of real estate. The following documents are required to grant such a power of attorney:

- an identification document from the person represented, tax code, the property regime chosen is the commune of assets
- the full details of the person to whom the authorisation is to be granted real estate

 Special power of attorney for inheritance acceptance. The following documents are required to grant such a power of attorney:

- an ID card, your social security number,
- the full details of the person to whom the authorisation is to be granted,
- the data of the deceased, including the place and date of birth and death.

 Special power of attorney for waiver of inheritance. The following documents are required to grant such a power of attorney:

- an identification document, your tax identification number
- the full details of the person to whom the authorisation is to be granted
- the data of the deceased, including the place and date of birth and death
- two witnesses present.

Special power of attorney for acceptance of donation. The following documents are required to grant such a power of attorney:

- an identification document, your tax identification number
- the full details of the person to whom the authorisation is to be granted
- the details of the donor
- a detailed description of the goods to be donated
- resence of two witnesses


Pagliaro Law Firm. We've been working in the German-Italian legal field for over 20 years. Bilingual correspondence.

Other legal services:

Italian Citizenship - legal assistance with purchase and repurchase,
Right of first name - change of name and surname,
Family State - registration judgments separation, degree of parentage,
Consular law - judicial assistance

The information published on this website is provided,  §§ 5 und 6 TMG, by:

Rechtsanwaltskanzlei Pagliaro - law firm
Gian Luca Pagliaro, Rechtsanwalt Dürener Straße 430 
50858 Köln - Deutschland
tel. 0221 9483939
fax. 0221 9483940

Inprint: Gian Luca Pagliaro

Mr. Gian Luca Pagliaro is member of the Rechtsanwaltskammer from Cologne and established at the Landgericht Cologne, Oberlandesgeriucht Cologne, as attourney at law. See the acts and regulations under

Plattform der EU zur außergerichtlichen Online-Streitbeilegung:


1. Copyright

The author reserves the right not to be responsible for the topicality, correctness, completeness or quality of the information provided. Liability claims regarding damage caused by the use of any information provided, including any kind of information which is incomplete or incorrect, will therefore be rejected.
All offers are not-binding and without obligation. Parts of the pages or the complete publication including all offers and information might be extended, changed or partly or completely deleted by the author without separate announcement. The author intended not to use any copyrighted material for the publication or, if not possible, to indicate the copyright of the respective object. Studio Legale/law firm Pagliaro holds the copyright to all the text and images appearing in this site. Therefore, the distribution of the foregoing text and/or images to third parties is not permitted without the written consent of Studio Legale/law firm Pagliaro
Studio Legale/law firm Pagliaro reserves all other rights pursuant to Italian law.
All the other names of the products and services indicated in this site are the registered trade names of the respective companies and proprietors.
Limitation of Liability

2. Disclaimer

Under no circumstances shall Studio Legale/law firm Pagliaro, its suppliers or any other third parties stated in this site, be held liable for damage (including, by way of example, damage deriving from the loss of profits, data or the interruptions of operations) determined by the impossibility, or consequences, of using this site and web sites linked to it, or the materials or information contained in one or all of the foregoing sites even in the event that Studio Legale/law firm Pagliaro is aware of the possibility of such damage. The author is not responsible for any contents linked or referred to from his pages - unless he has full knowledge of illegal contents and would be able to prevent the visitors of his site fromviewing those pages. If any damage occurs by the use of information presented there, only the author of the respective pages might be liable, not the one who has linked to these pages. Furthermore the author is not liable for any postings or messages published by users of discussion boards, guestbooks or mailinglists provided on his page.

The user shall be fully liable for any costs incurred for work and/or repairs on, or modifications to, equipment or data held as a result of the use of the material or information appearing in this site. If local law does not provide for the exclusion or limitation of liability for incidental or consequential damage, the provisions of this paragraph shall not apply.
This disclaimer is to be regarded as part of the internet publication which you were referred from. If sections or individual terms of this statement are not legal or correct, the content or validity of the other parts remain uninfluenced by this fact.


Declaration pursuant to article 13 of d. lgs. n. 196/2003
Law on the protection of personally identifiable information.
We inform you that:

Data voluntarily submitted to us through forms or electronic mail shall be handled in conformity to legislative decree 196/2003 with automated or manual means by Studio Legale/law firm Pagliaro in its capacity as holder of the records, as well as by other subjects that the former may appoint to achieve the objectives declared prior to the collection of information. Such information will not be disclosed.The holder of the information handled is: Studio Legale/law firm Pagliaro

Registered Office:

Studio Legale/law firm Pagliaro

Dürener Str. 430

50858 Colonia, Köln, Germania, iscritto all`Albo degli avvocati di Colonia,

In order to exercise the rights provided for by article 7 of legislative decree 196/2003 (accessing, correcting, cancelling, refusing information handling, etc.), contact Studio Legale/law firm Pagliaro  with the procedures provided for this purpose.


284253 © blister,

This privacy policy explains what Rechtsanwaltskanzlei Pagliaro, Gian Luca Pagliaro, will do with the personal data (hereinafter the “Data”) that it collects from you, and serves the purpose of informing you, in particular, about how your Data will be collected and processed when you visit the internet site, and (hereinafter the “Homepage”) and when you use this services that are available there (hereinafter the “Services”). In addition, this policy explains how your Data will be used in the special area set up for applicants and young professionals.

When collecting, processing and using your Data, we naturally comply with the applicable data protection laws, in particular, the requirements of the REGULATION (EU) 2016/679 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 27 April 2016 (General Data Protection Regulation).

We reserve the right to change the content of this privacy policy. We therefore recommend that you re-read it at regular intervals.

1. Personal data

Personal data means so-called individual data about the personal or factual circumstances of an individual who is or can be identified. Your personal data therefore includes any data which contains information about your personal or factual circumstances and which personally identifies you, e.g. your name, address, telephone number or email address.

2. Collecting, processing and using Data

We will only collect, process and use your Data if we are permitted to do so by law in particular, if this is required to create, draft the content of or change an agreement with you to enable you to use our Homepage and the Services offered on our Homepage. Also, we will only disclose your Data to a third party in compliance with the aforesaid conditions or if we are obliged to disclose your Data to a third party by a court or the authorities.

If you use the information services offered on our Homepage and, for example, retrieve interesting articles or press releases and forward these to third parties, the data from these third parties will not be saved by us and will only be used for forwarding purposes.

3. Application tool

We will collect, process and use the Data which you provide to us as part of your application, in particular, when you use our online application tool, for the purposes of processing your application and starting the application process. When doing so, we will only collect the Data that is necessary for this purpose.

4. Cookies

Rechtsanwaltskanzlei Pagliaro uses cookies in order to recognize you as a visitor during your visit to our Homepage and to save technical data to ensure that individual elements of our Homepage function properly on your computer. A cookie is a text file which is stored on your computer and which enables an analysis of how you use the functions on our Homepage. We only use such cookies to store a random session and serial number about your visit. If you do not wish us to use cookies, you can block the usage in your browser. However, as a consequence, we cannot guarantee that all parts of our Homepage and all the Services offered on it will function properly.

We do not work with or use

- Google Analytics

- Tracking-Tools

- Google Adwords Conversion Tracking

- Matomo

- Social Media Plug-ins (Facebook, Twitter, Instagram)

5. Consent/right to cancel

If you consent or have consented to your Data being collected, processed or used by us, you can withdraw your consent at any time with effect for the future. Sending an email to the address set out below will suffice for this purpose.  

6. Rectification and erasure conformable to law articles 15,16,17,18, 20, 7 sec.3 General Data Protection Regulation

-T he data subject shall have the right to obtain from the controller confirmation as to whether or not personal data concerning him or her are being processed, and, where that is the case, access to the personal data and the following information:

(a) the purposes of the processing;

(b) the categories of personal data concerned;

(c) the recipients or categories of recipient to whom the personal data have been or will be disclosed, in particular recipients in third countries or international organisations;

(d) where possible, the envisaged period for which the personal data will be stored, or, if not possible, the criteria used to determine that period;

(e) the existence of the right to request from the controller rectification or erasure of personal data or restriction of processing of personal data concerning the data subject or to object to such processing;

(f) the right to lodge a complaint with a supervisory authority;

(g) where the personal data are not collected from the data subject, any available information as to their source;

(h) the existence of automated decision-making, including profiling, referred to in Article 22(1) and (4) and, at least in those cases, meaningful information about the logic involved, as well as the significance and the envisaged consequences of such processing for the data subject.

-  Where personal data are transferred to a third country or to an international organisation, the data subject have the right to be informed of the appropriate safeguards pursuant to Article 46 relating to the transfer.

- Right to rectification: The data subject shall have the right to obtain from the controller without undue delay the rectification of inaccurate personal data concerning him or her. Taking into account the purposes of the processing, the data subject shall have the right to have incomplete personal data completed, including by means of providing a supplementary statement.

- Right to erasure (‘right to be forgotten: The data subject shall have the right to obtain from the controller the erasure of personal data concerning him or her without undue delay and the controller shall have the obligation to erase personal data without undue delay where one of the following grounds applies:

  1. the personal data are no longer necessary in relation to the purposes for which they were collected or otherwise processed;

  2. the data subject withdraws consent on which the processing is based according to point (a) of Article 6(1), or point (a) of Article 9(2), and where there is no other legal ground for the processing;

  3. the data subject objects to the processing pursuant to Article 21(1) and there are no overriding legitimate grounds for the processing, or the data subject objects to the processing pursuant to Article 21(2)

  4. the personal data have been unlawfully processed;

  5. the personal data have to be erased for compliance with a legal obligation in Union or Member State law to which the controller is subject;

  6. the personal data have been collected in relation to the offer of information society services referred to in Article 8(1).

- right to restriction of processing: The data subject shall have the right to obtain from the controller restriction of processing where one of the following applies: 

  1. the accuracy of the personal data is contested by the data subject, for a period enabling the controller to verify the accuracy of the personal data;

  2. the processing is unlawful and the data subject opposes the erasure of the personal data and requests the restriction of their use instead;

  3. the controller no longer needs the personal data for the purposes of the processing, but they are required by the data subject for the establishment, exercise or defence of legal claims;

  4. the data subject has objected to processing pursuant to Article 21(1) pending the verification whether the legitimate grounds of the controller override those of the data subject.

7. Security

Personal data which is exchanged between you and us on our Homepage will generally be transferred using a connection which accords with the current state of the art in technology. In addition, we take technical and organisational security measures to ensure that your personal Data which is managed by us is protected against accidental or intentional manipulation, loss or destruction or access by unauthorised third parties. Our data processing and security measures are continually improved in accordance with the respective technological developments.

8. Information, corrections, deletion

 You are entitled to receive information free of charge and at any time about your Data that we have stored. In the event that your Data is incorrect or has been incorrectly stored by us, we will happily correct, block or delete the Data. Please inform us of any changes to your Data without undue delay.

Requests for information, queries, complaints or suggestions should be sent to the following address:

Responsibility of the controller: Gian Luca Pagliaro, Rechtsanwalt

Dürener Str. 430 Tel. 0049 221 9483939 Fax 0049 221 9483940 Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

May 2018

We have years of experience working with our clients to achieve their commercial and private objectives in the most practical way using our expertise and commercial awareness

mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Gian Luca Pagliaro, Lawyer 

  • At the same time, specialist lawyer for international business law
  • Sworn court expert for German and Italian law
  • Lecturer at the Institute for International and Foreign Private Law at the University of Cologne
  • Representation before the European Court of Justice

mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Education and training

  • Studies at the University of Cologne, 1st state examination judicial examination office Cologne, 2nd state examination state judicial examination office
  • Specialist attorney for international business law (specialist attorney in accordance with § 43c BRAO, § 1 FAO since 2015)
  • Master di specializzazione diritto di successione" (advanced training in Italian inheritance law Euorconference, Milan 2017)
  • UNIDROIT Principles of International Comercial Contracts (Training ARGE Internationales Wirtschaftsrecht / German Law Academy Berlin 2018)
  • Arbitration in Switzerland (Advanced Training ARGE Internationales Wirtschaftsrecht/Deutsche Anwaltsakademie Berlin 2018)
  • CSR-Corporate Social Responsibility (Advanced Training ARGE International Business Law/German Law Academy Berlin 2018)
  • Cross-border enforcement of claims in the EU; enforcement of foreign judgments and orders for payment at home and abroad, Brussels 1a Regulation, exequatur proceedings, EuVTVO, EuMVVO, EuGFVO, declaration of enforceability, European Enforcement Order (advanced training ARGE International Business Law/German Law Academy Berlin 2018) 
  • Selected Liability Issues around Artificial Intelligence, National and International (Advanced Training ARGE Internationales Wirtschaftsrecht/Deutsche Anwaltsakademie Berlin 2018)
  • Cross-border e-commerce: What domestic companies have to consider in terms of income and sales tax (further training Federal Chamber of Tax Consultants Frankfurt 2017)
  • Current developments in the fight against money laundering ((Training ARGE Internationales Wirtschaftsrecht/Deutsche Anwaltsakademie Berlin 2017)
  • Data contract law conflict of laws and liability law/IP-Cyber Law China (Training ARGE International Business Law/German Lawyers Academy Berlin 2017)
  • Effects of Brexit on German-British Commercial Law ( (Training ARGE Internationales Wirtschaftsrecht/Deutsche Anwaltsakademie Berlin 2017)
  • Cross-border employment: wage tax and social security law / outbound and inbound (further training Federal Chamber of Tax Consultants Dortmund 2016)
  • International Commercial Law Incoterms (Advanced Training ARGE Internationales Wirtschaftsrecht/Deutsche Anwaltsakademie Berlin 2016)
  • Spanish real estate law (advanced training ARGE Internationales Wirtschaftsrecht/Deutsche Anwaltsakademie Berlin 2016)
  • International Arbitration Law Transparency in International Commercial Arbitration (Training ARGE International Business Law/German Bar Academy Berlin 2016)
  • International tax law: What has to be considered from a tax point of view when moving abroad (advanced training ARGE Internationales Wirtschaftsrecht/Deutsche Anwaltsakademie Berlin 2016)
  • European Company Law: News from European Company Law and Corporate Governance (Training ARGE Internationales Wirtschaftsrecht/Deutsche Anwaltsakademie Berlin 2016)
  • International inheritance tax (further training Federal Chamber of Tax Consultants Dortmund 2015)
  • International Arbitration Law: "Best Practice" Rules of Commercial Arbitration, (Training International Business Law Day, German Lawyers Academy Berlin 2015)
  • International Commercial Law: Limitation of Liability in International Trade (Training International Business Law Day, German Lawyers Academy Berlin 2015)
  • International Compliance: Best Practices in Compliance Management (Training International Business Law Day, German Lawyers Academy 2015)
  • Organ liability/compliance in management activities related to foreign countries (further training International Business Law Day, German Lawyers' Academy Berlin 2015)
  • Practice of contract drafting: UN Sales Law (Training German Lawyers Institute Bochum 2015)

Association for International Law of Succession e.V.
German Bar Association
Association for the exchange of ideas between Italian and German lawyers e.V., Heidelberg
Working Group for International Legal Relations DAV
Association for Foreign Law of the University of Cologne e.V.
Society for Comparative Law, Freiburg i.Br., e.V
Foreign Bar Association, e.V Hamburg

professional publications

Article in Jahrbuch für italienisches Recht, Volume 21, 2009, p.107ff, published by the German-Italian Lawyers Association e.V. The Community of Achievements of Italian Law in German-Italian Legal Relations

Processing of international powers of attorney and documents



permanent offices:

Dürener Straße 430
50858 Köln

Breite Str. 161-167 (Mevissenhaus)
50667 Köln

domicile office - Italy - Como:

tel. 0221 9483939 (deutsch/englisch)
tel. 0221 9483941 (italienisch)
fax. 0221 9483940

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