Dr. Thorsten Höhne

Municipal supervisory board members bear a great deal of responsibility: only with in-depth understanding and knowledge can they effectively guide decision-making and ensure that the company remains capable of acting. Discover how this pivotal role—balancing the public interest and financial viability—is shaped, and what requirements are placed on supervisory board members in municipal companies today.

The primary goal of corporate restructuring is often to ensure that it can be carried out in a tax-neutral manner, i.e., without revealing the hidden reserves contained in the company or the affected assets at their book value.

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).

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.