Current articles on Corporate law, M&A

15. Oct 2022 Changes Affecting Partnerships and Digitalization in Corporate Law

In mid-2021, the Bundestag approved the modernization of partnership law, which has far-reaching implications for the legal framework governing GbRs.

Corporate law, M&A
16. Jun 2021 A major overhaul of partnership law is on the horizon

Following several years of discussion among legal experts, the federal government launched a legislative process late last year to reform the law governing partnerships (general partnership (GbR), OHG, KG, and partnership companies).

Corporate law, M&A
12. Nov 2020 Non-pro-rata contribution by a partner in a partnership – Beware of tax pitfalls!

When shareholders make contributions to their company, these are usually proportional to their shareholding; however, shareholders may also make non-proportional contributions. Caution is advised in such cases, as a recent ruling by the Federal Fiscal Court (BFH) has determined that this may result in gift tax liability.

Corporate law, M&A
16. Oct 2020 Transparency Registry – An Underestimated Obligation

In 2017, the introduction of a transparency register was approved under the Anti-Money Laundering Act (AMLA). The transparency register is intended to reveal which natural persons are behind companies, foundations, or similar legal structures. The aim is to identify criminals who misuse legal structures for money laundering or terrorist financing.

Corporate law, M&A

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