Articles from Dr. Thorsten Höhne

3. Jan 2025 Serving on the supervisory board of municipal companies

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.

Corporate law, M&A
4. Mar 2024 The Federal Constitutional Court permits the tax-neutral transfer of assets even between partnerships with identical shareholders

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.

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