Alle Beiträge zum Stichwort: Company
CORPORATE
Voting prohibitions in corporation and partnership law
CORPORATE
BGH (German Federal Court of Justice) confirms minority protection in a de facto group
Voting prohibition of the controlling shareholder when initiating directors’ and officers’ liability claims in the controlled company; minority shareholders are not at the mercy of the majority company without protection.
CORPORATE
Partnership-register & Co.: What the German act on modernization of partnership law (MoPeG) means for civil partnerships (GBR) from 01.01.24
The Civil Partnership (GbR – short for Gesellschaft bürgerlichen Rechts) is German law’s most popular form of parnership. After all, no share capital is required to set it up. A notarized partnership agreement is also not required, nor is an entry in the company register. However, the MoPeG (“Gesetz zur Modernisierung des Personengesellschaftsrechts” – Act on the Modernisation of Partnership Law) is now comprehensively modernizing GbRs as of 01.01.2024. But what does this mean for the GbR – for new formations and existing civil law partnerships?
CORPORATE
Real estate structuring again at the end of the year?
Impact of the Act on the Modernization of Partnership Law (MoPEG) on real estate transfer tax
CORPORATE
What is the correct interest rate for loans from a corporation to its shareholders?
BFH (German Federal Fiscal Court) confirms its case law on the topic of “hidden profit distribution” for loans to controlling shareholders (BFH, the judgment of 22/02/2023 – I R 27/20 -)