About Ester Hahn
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Entries by Ester Hahn
honert advises management on the sale of GRITEC Group to Viessmann Generations Group
/in Deal Announcements/by Ester Hahnhonert advised the management of GRITEC Group on the sale of the company by capiton to Viessmann Generations Group.
POST-CONTRACTUAL NON-COMPETITION CLAUSE OF A GMBH MANAGING DIRECTOR
/in 2024 Q3/by Ester HahnIn its ruling of 23 April 2024 (II ZR 99/22), the BGH ruled that a clause can be effectively included in the employment contract of a GmbH managing director according to which the managing director retroactively loses his claims to compensation for non-competition in the event of a breach of a post-contractual non-competition clause. This […]
ON THE EFFECTIVENESS OF SHAREHOLDER RESOLUTIONS IN THE GMBH USING THE EXAMPLE OF THE LEGAL DISPUTE BETWEEN MARTIN KIND AND “HANNOVER 96”
/in 2024 Q3/by Ester HahnIf shareholders of a GmbH (limited liability company) violate the allocation of powers set out in the articles of association and a voting agreement under the law of obligations with non-shareholders when passing a resolution on the dismissal of the managing director, this does not generally result in this resolution being null and void or […]
INFLOW OF UNPAID BONUSES FOR CONTROLLING SHAREHOLDER-MANAGING DIRECTOR
/in 2024 Q3/by Ester HahnIn its ruling of 5 June 2024, the BFH decided that a bonus is not deemed to have been paid to the controlling shareholder-managing director (Gesellschafter-Geschäftsführer) if the company has not reported a bonus liability in the adopted annual financial statements. In this case, there is no due date, which in turn is a prerequisite […]
BMF POSITIONS ITSELF ON THE REMOTE WORKING PERMANENT ESTABLISHMENT
/in 2024 Q3/by Ester HahnIn the opinion of the BMF, remote working by employees does not regularly lead to the establishment of a permanent establishment. This is due to the fact that there is generally no power of disposal for tax purposes. However, as the tax authorities do not exclude remote working as a permanent establishment in every case, […]
honert advises the CERTANIA Group on the acquisition of Institut Dr. Nuss
/in Deal Announcements/by Ester Hahnhonert advised the CERTANIA Group on the acquisition of Institut Dr. Nuss.