By order of 19 January 2017 (file reference: VII ZR 112/14), the Federal Court of Justice [Bundesgerichtshof – BGH] declared a private company limited by shares sued in Germany which was removed from the companies register in England (foundation state) incapable of being a party to proceedings. The order also gives occasion to analyze the […]
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2018-03-28 15:50:202018-04-05 15:14:21LOSS OF PROCEDURAL CAPACITY OF A PRIVATE COMPANY LIMITED BY SHARES SUED IN GERMANY
Compliance clauses are nowadays a standard component of many (framework) supply agreements between companies. When introducing these clauses into contract negotiations, they are often extremely one-sided and present a high risk for the clause addressee. The following article demonstrates approaches and arguments which can help to achieve a proper limitation of a compliance clause.
Management participation programs have always been in the spotlight of tax authorities, as in those cases a distinction has to be made between fully taxable wages and tariff-favored income from capital investment. Tax authorities have particularly classified leaver provisions as a decisive indication for the existence of wage. However, the Federal Court of Finance (BFH) […]
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2018-03-28 15:40:282018-04-05 15:14:55WAGE? – NEW CASE LAW ON MANAGEMENT PARTICIPATION PROGRAMS
The Federal Court of Justice [Bundesgerichtshof – BGH] has consistently extended the analogous applicability of the provisions under corporate law to Limited Partnerships with Many Members of the Public as Limited Partners [Publikums-Personengesellschaften] (hereinafter “Publicly Held Partnership”). However, it has so far not been decided by the BGH, whether the special audit in accordance with […]
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2018-03-28 15:35:482018-04-05 15:15:11SPECIAL AUDIT IN ACCORDANCE WITH GERMAN STOCK CORPORATION LAW IN LIMITED PARTNERSHIPS WITH MANY MEMBERS OF THE PUBLIC AS LIMITED PARTNERS?
Contracts for work and services [“Werkverträge”] which have been concluded after 1st January 2018 are subject to amended regulations. In particular, the law applying especially to construction contracts was substantially reformed. In addition, “Bauträgerverträge” [building developer’s contracts] as well as “Architekten- und Ingenieursvertrag” [architect’s and engineering contracts] were regulated in the German Civil Code [Bürgerliches […]
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2018-03-28 15:30:502018-04-05 15:15:26IMPROVEMENTS AND AMENDMENTS TO LAW ON CONTRACTS FOR WORK AND SERVICES
By its judgment of 11 July 2017 – IX R 36/15, the German Federal Fiscal Court (BFH) has fundamentally changed its jurisdiction regarding the clasification of equity-replacing financial aids of shareholders to their company as acquisition costs within the scope of section 17 of the German Income Tax Act (EStG). Financial aids are, for example, […]
https://it-landgraf.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://it-landgraf.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2017-12-18 16:35:082018-04-05 15:15:42IN GENERAL, SHAREHOLDER LOANS ARE NOT TAKEN INTO ACCOUNT AS SUBSEQUENT ACQUISITION COSTS WITHIN THE SCOPE OF SECTION 17 ESTG ANYMORE
LOSS OF PROCEDURAL CAPACITY OF A PRIVATE COMPANY LIMITED BY SHARES SUED IN GERMANY
/in 2018 Q1/by Ester HahnBy order of 19 January 2017 (file reference: VII ZR 112/14), the Federal Court of Justice [Bundesgerichtshof – BGH] declared a private company limited by shares sued in Germany which was removed from the companies register in England (foundation state) incapable of being a party to proceedings. The order also gives occasion to analyze the […]
COMPLIANCE CLAUSES WITHIN SUPPLY CHAINS
/in 2018 Q1/by Ester HahnCompliance clauses are nowadays a standard component of many (framework) supply agreements between companies. When introducing these clauses into contract negotiations, they are often extremely one-sided and present a high risk for the clause addressee. The following article demonstrates approaches and arguments which can help to achieve a proper limitation of a compliance clause.
WAGE? – NEW CASE LAW ON MANAGEMENT PARTICIPATION PROGRAMS
/in 2018 Q1/by Ester HahnManagement participation programs have always been in the spotlight of tax authorities, as in those cases a distinction has to be made between fully taxable wages and tariff-favored income from capital investment. Tax authorities have particularly classified leaver provisions as a decisive indication for the existence of wage. However, the Federal Court of Finance (BFH) […]
SPECIAL AUDIT IN ACCORDANCE WITH GERMAN STOCK CORPORATION LAW IN LIMITED PARTNERSHIPS WITH MANY MEMBERS OF THE PUBLIC AS LIMITED PARTNERS?
/in 2018 Q1/by Ester HahnThe Federal Court of Justice [Bundesgerichtshof – BGH] has consistently extended the analogous applicability of the provisions under corporate law to Limited Partnerships with Many Members of the Public as Limited Partners [Publikums-Personengesellschaften] (hereinafter “Publicly Held Partnership”). However, it has so far not been decided by the BGH, whether the special audit in accordance with […]
IMPROVEMENTS AND AMENDMENTS TO LAW ON CONTRACTS FOR WORK AND SERVICES
/in 2018 Q1/by Ester HahnContracts for work and services [“Werkverträge”] which have been concluded after 1st January 2018 are subject to amended regulations. In particular, the law applying especially to construction contracts was substantially reformed. In addition, “Bauträgerverträge” [building developer’s contracts] as well as “Architekten- und Ingenieursvertrag” [architect’s and engineering contracts] were regulated in the German Civil Code [Bürgerliches […]
IN GENERAL, SHAREHOLDER LOANS ARE NOT TAKEN INTO ACCOUNT AS SUBSEQUENT ACQUISITION COSTS WITHIN THE SCOPE OF SECTION 17 ESTG ANYMORE
/in 2017 Q4/by Ester HahnBy its judgment of 11 July 2017 – IX R 36/15, the German Federal Fiscal Court (BFH) has fundamentally changed its jurisdiction regarding the clasification of equity-replacing financial aids of shareholders to their company as acquisition costs within the scope of section 17 of the German Income Tax Act (EStG). Financial aids are, for example, […]