https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2024-03-11 16:34:492024-03-11 16:34:52honert advises the CERTANIA Group on the acquisition of SPC Werkstofflabor GmbH
From 1 January 2024, employee participation programs may fall more frequently under the benefits of § 19a German Fiscal Code (Einkommensteuergesetz – EStG) (special provision for income from employment in the case of asset participations -Sondervorschrift für Einkünfte aus nichtselbständiger Arbeit bei Vermögensbeteiligungen) and therefore benefit from the associated tax advantages.
With the Act on the Modernization of Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts – MoPeG), a comprehensive reform of German partnership law will come into force on 1 January 2024. This also entails a large number of legal changes for the basic form of partnerships (Personengesellschaften), the partnership under civil law (Gesellschaft bürgerlichen Rechts – GbR). This article is intended to summarize the main changes of the MoPeG for the GbR. In particular, it will be shown which changes of the MoPeG (i) merely codify – already applicable – established case law and which, on the other hand, (ii) actually constitute material changes to the previous legal situation. In particular, so-called external GbRs (Außen-GbR), which participate in legal transactions themselves, will have to take a number of changes into account in future. For example, there is the possibility of voluntary registration of the GbR in a company register (Gesellschaftsregister), whereby this can also become a “registration obligation through the back door” in practice due to legally standardized pre-registration requirements.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2023-12-21 10:00:002023-12-21 14:55:41ACT ON THE MODERNIZATION OF PARTNERSHIP LAW (MOPEG) – FUTURE CHANGES TO PARTNERSHIPS UNDER CIVIL LAW (GBR)
The Federal Social Court ruled on 29 March 2022 (case reference: B 12 KR 1/20 R) that the status determination notice is an administrative act with permanent effect that can be revoked with retroactive effect in the event of a significant change in factual or legal circumstances.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2023-12-21 09:50:002023-12-22 11:29:06DEPENDENT EMPLOYMENT OF THE SHAREHOLDER-MANAGING DIRECTOR OF A GMBH, STATUS PROCEDURE AND CHANGE IN ACTUAL CIRCUMSTANCES
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2023-11-15 10:17:272023-11-15 10:17:29honert advises PERBILITY on the acquisition of BEGIS GmbH
honert advises the CERTANIA Group on the acquisition of SPC Werkstofflabor GmbH
/in Deal Announcements/by Ester HahnFUTURE FINANCING ACT – NEW TAX BENEFITS FOR EMPLOYEE PARTICIPATION PROGRAMS
/in 2023 Q4/by Ester HahnFrom 1 January 2024, employee participation programs may fall more frequently under the benefits of § 19a German Fiscal Code (Einkommensteuergesetz – EStG) (special provision for income from employment in the case of asset participations -Sondervorschrift für Einkünfte aus nichtselbständiger Arbeit bei Vermögensbeteiligungen) and therefore benefit from the associated tax advantages.
ACT ON THE MODERNIZATION OF PARTNERSHIP LAW (MOPEG) – FUTURE CHANGES TO PARTNERSHIPS UNDER CIVIL LAW (GBR)
/in 2023 Q4/by Ester HahnWith the Act on the Modernization of Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts – MoPeG), a comprehensive reform of German partnership law will come into force on 1 January 2024. This also entails a large number of legal changes for the basic form of partnerships (Personengesellschaften), the partnership under civil law (Gesellschaft bürgerlichen Rechts – GbR). This article is intended to summarize the main changes of the MoPeG for the GbR. In particular, it will be shown which changes of the MoPeG (i) merely codify – already applicable – established case law and which, on the other hand, (ii) actually constitute material changes to the previous legal situation. In particular, so-called external GbRs (Außen-GbR), which participate in legal transactions themselves, will have to take a number of changes into account in future. For example, there is the possibility of voluntary registration of the GbR in a company register (Gesellschaftsregister), whereby this can also become a “registration obligation through the back door” in practice due to legally standardized pre-registration requirements.
DEPENDENT EMPLOYMENT OF THE SHAREHOLDER-MANAGING DIRECTOR OF A GMBH, STATUS PROCEDURE AND CHANGE IN ACTUAL CIRCUMSTANCES
/in 2023 Q4/by Ester HahnThe Federal Social Court ruled on 29 March 2022 (case reference: B 12 KR 1/20 R) that the status determination notice is an administrative act with permanent effect that can be revoked with retroactive effect in the event of a significant change in factual or legal circumstances.
honert advises Aristo Pharma GmbH on seed investment in FemTech start-up VaRi Bioscience GmbH
/in Deal Announcements/by Ester Hahnhonert advises PERBILITY on the acquisition of BEGIS GmbH
/in Deal Announcements/by Ester Hahn