Contrasted to features of the anglo-american legal systems, the differences in substantive as well as procedural law between the Federal Republic of Germany and the Netherlands seem only very slight. Both go back to the codifications in the 19th century, both know a similar organisation of the role of academic jurisprudence. In implementation, however, they demonstrate remarkable differences. This can be illustrated by three empirical approaches: 1. by a comparison of indicators of ligitation frequency in several areas of law, 2. by a comparison of professions of both countries, regarding especially the practising lawyers and the impact of government on the law-faculties, 3. by refering to some case studies on implementation of legal statutes, especially in handling drug-criminality as well as squatting 1970-1982. Together these app roaches form a basis for a sociological comparison of legal cultures which is to be methodologically feasible in multiple country comparisons.