How can business users update to Mac OS X 10.8 on existing machines? My question regards a business with about 2 dozen Macs currently running 10.6.8 in Germany. The licenses would need to be floating licenses, i.e., licensed per seat, not per user.
Unless you cut a special deal with Apple, you will buy one single license for each Mac and you can circulate those machines sequentially to any number of employees. The last time I checked, you would need to purchase 100 OS licenses to get a floating license agreement with Apple.
There are two simple ways to get expert advice on the licensing terms of the Mac App store:
Ask Apple - since you are in a country with Apple Retail presence you can call any of the stores and speak with a member of the Business team for advice, consultation and assistance. Next would be going to your online store and asking for pre-sales assistance. There is typically a toll free number with assistance in your native language(s) wherever Apple has an online store.
Read the license for the software. In your case, Mountain Lion would come with a license if you purchased it in bulk from Apple directly so I presume you would know in that case what to do. Otherwise, the App Store terms/conditions take first precedence and secondly the Mountain Lion terms also apply.
The Mountain Lion terms appear to be unified for all regions here:
For you, the direct link is:
Most countries can substitute their two letter abbreviation for de above to get a localized and correct license for Mac App Store licenses for accounts based worldwide.