honert advises management on the sale of GRITEC Group to Viessmann Generations Group
honert advised the management of GRITEC Group on the sale of the company by capiton to Viessmann Generations Group.
Entries by Ester Hahn
POST-CONTRACTUAL NON-COMPETITION CLAUSE OF A GMBH MANAGING DIRECTOR
In 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”
If 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 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 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
honert advised the CERTANIA Group on the acquisition of Institut Dr. Nuss.
honert advises the CERTANIA Group on the acquisition of Alphalytik Pharmaservice GmbH
honert advised the CERTANIA Group on the acquisition of Alphalytik Pharmaservice GmbH.
honert advises Zive GmbH on pre-seed financing
A team from honert led by Dr. Jan-Christian Heins and Julian Bahnsen advised Zive GmbH on its EUR 2.9m pre-seed financing round.
GERMAN ACT TO STRENGTHEN GROWTH OPPORTUNITIES, INVESTMENTS AND INNOVATION AS WELL AS TAX SIMPLIFICATION AND TAX FAIRNESS (GROWTH OPPORTUNITIES ACT) – KEY CHANGES
The much-discussed and long-awaited Growth Opportunities Act came into force on March 28, 2024. This law is intended to strengthen Germany as a business location by creating various tax incentives for investment. The law is also intended to simplify taxes and increase tax fairness. Some changes that were planned in the legislative process were not implemented due to criticism from the Bundesrat. Nevertheless, the Growth Opportunities Act brings changes in almost all areas of tax law.