Anyone acting as a GmbH managing director on behalf of their company must ensure that it is clear to the contractual partner that they are not acting in their own name but as a representative of the company. The representation may also be apparent from the circumstances. However, if the representation is not sufficiently clear, […]
The German Federal Court of Justice (Bundesgerichtshof, BGH) has long recognized the right of a partner in a partnership to request information such as names, addresses, and shareholdings of the other shareholders and trustors. As these principles were developed by the BGH before the General Data Protection Regulation (GDPR) took effect, there was uncertainty regarding […]
The closing balance sheet of the transferring legal entity to be attached to the notification of a conversion with the commercial register can also be submitted at a later date, provided this is done promptly after the notification. This applies regardless of whether the subsequently submitted closing balance sheet had already been prepared at the […]