In July, we already discussed the new ruling by the German Federal Labour Court (BAG) regarding virtual share option rights (ESOP / VSOP). The now published written judgments with full reasoning provide further insight into the landmark decisions from March and warrant renewed analysis. In its reasoning, the BAG emphasizes that virtual share options are […]
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Daniel Nocentinihttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngDaniel Nocentini2025-12-17 07:15:002025-12-17 14:32:08VESTING CLAUSES IN EMPLOYEE PARTICIPATION PROGRAMS PUT TO THE TEST – A FOLLOW-UP
In its decision of 9 July 2025 (Az. II B 13/25), the German Federal Fiscal Court (Bundesfinanzhof – BFH) expressed doubts as to whether real estate transfer tax (Grunderwerbsteuer) may be assessed twice if the signing (entering into the purchase agreement) and closing (transfer of ownership of the shares) of an acquisition of shares in a German limited liability company (GmbH) occur at different times and the tax […]
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Daniel Nocentinihttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngDaniel Nocentini2025-12-17 07:00:002025-12-17 13:03:10REAL ESTATE TRANSFER TAX IN CASES WHERE SIGNING AND CLOSING OCCUR AT DIFFERENT TIMES
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Viktoria Bokovahttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngViktoria Bokova2025-11-25 17:05:462025-11-25 17:05:54honert advises ATHOS on co-investment to acquire stake in DESOTEC
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Viktoria Bokovahttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngViktoria Bokova2025-11-17 15:54:172025-11-17 15:54:23honert advises shareholder of h/p/cosmos sports & medical GmbH on the sale of company shares to Thyssen’sche Handelsgesellschaft
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Viktoria Bokovahttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngViktoria Bokova2025-11-10 16:54:442025-11-10 16:54:52honert advises the CERTANIA Group on the acquisition of C-TEC Systemtechnik und Serviceleistung für Werkstoffprüfung GmbH
VESTING CLAUSES IN EMPLOYEE PARTICIPATION PROGRAMS PUT TO THE TEST – A FOLLOW-UP
/in 2025 Q4/by Daniel NocentiniIn July, we already discussed the new ruling by the German Federal Labour Court (BAG) regarding virtual share option rights (ESOP / VSOP). The now published written judgments with full reasoning provide further insight into the landmark decisions from March and warrant renewed analysis. In its reasoning, the BAG emphasizes that virtual share options are […]
REAL ESTATE TRANSFER TAX IN CASES WHERE SIGNING AND CLOSING OCCUR AT DIFFERENT TIMES
/in 2025 Q4/by Daniel NocentiniIn its decision of 9 July 2025 (Az. II B 13/25), the German Federal Fiscal Court (Bundesfinanzhof – BFH) expressed doubts as to whether real estate transfer tax (Grunderwerbsteuer) may be assessed twice if the signing (entering into the purchase agreement) and closing (transfer of ownership of the shares) of an acquisition of shares in a German limited liability company (GmbH) occur at different times and the tax […]
honert advises ATHOS on co-investment to acquire stake in DESOTEC
/in Deal Announcements/by Viktoria Bokovahonert advises NanoTemper on acquisition of Envue Technologies
/in Deal Announcements/by Viktoria Bokovahonert advises shareholder of h/p/cosmos sports & medical GmbH on the sale of company shares to Thyssen’sche Handelsgesellschaft
/in Deal Announcements/by Viktoria Bokovahonert advises the CERTANIA Group on the acquisition of C-TEC Systemtechnik und Serviceleistung für Werkstoffprüfung GmbH
/in Deal Announcements/by Viktoria Bokova