https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-02-28 08:52:072022-02-28 08:52:11honert advises management of Betonbau Group on co-investment after acquisition by capiton
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-01-28 18:15:302022-01-28 18:15:33honert advises Move About on the acquisition of a strong majority in mobileeee
The modernization of partnership law has been completed. The provisions of the Act on the Modernization of Partnership Law will come into force on 1 January 2024. It is true that the main purpose of the new provisions is to eliminate the current discrepancy between the regulatory concept currently in force and the needs of practice. However, the new regulatory framework also requires creative action.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-12-22 07:00:002021-12-22 08:21:30MODERNIZATION OF THE LAW ON PARTNERSHIPS: EVOLUTION FROM PRACTICAL EXPERIENCE – BUT STILL A NEED FOR ACTION
In the event of insolvency or overindebtedness of a legal entity, the members of the representative body or the liquidators are obliged to file for insolvency. In the event that the application for commencement of insolvency proceedings is not filed or not filed in due time, the representative body risks not only criminal prosecution but also personal civil liability vis-à-vis the creditors of the insolvent company. In individual cases, also contractual partners of the insolvent company can be held responsible. In a recent decision, the Federal Court of Justice (BGH) has dealt with the scope of civil liability for immoral delay to file for insolvency. This decision is of considerable relevance for practice.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-12-22 06:50:002021-12-22 08:25:07UPDATE ON THE SCOPE OF LIABILITY FOR IMMORAL DELAY IN FILING FOR INSOLVENCY
In its ruling of 23 April 2021 – IX R 8/20 – the Federal Fiscal Court decided that the transfer of a rented residential property to children as a gift for subsequent sale does not constitute abusive tax planning. This decision means that tax-optimized property sales, particularly in the context of anticipated succession, can be structured in a legally secure manner in the future.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2021-12-22 06:40:002021-12-22 08:27:31BFH AFFIRMS LEGAL TAX STRUCTURING FOR PARTIAL “EVASION” OF SPECULATION TAX IN THE CASE OF REAL ESTATE SALES PURSUANT TO § 23 PARA. 1 SENTENCE 1 NO. 1 GERMAN INCOME TAX ACT (ESTG)
honert advises management of Betonbau Group on co-investment after acquisition by capiton
/in Deal Announcements/by Ester Hahnhonert advises Move About on the acquisition of a strong majority in mobileeee
/in Deal Announcements/by Ester Hahnhonert advises Naughty Nuts on seven-figure seed financing round
/in Deal Announcements/by Ester HahnMODERNIZATION OF THE LAW ON PARTNERSHIPS: EVOLUTION FROM PRACTICAL EXPERIENCE – BUT STILL A NEED FOR ACTION
/in 2021 Q4/by Ester HahnThe modernization of partnership law has been completed. The provisions of the Act on the Modernization of Partnership Law will come into force on 1 January 2024. It is true that the main purpose of the new provisions is to eliminate the current discrepancy between the regulatory concept currently in force and the needs of practice. However, the new regulatory framework also requires creative action.
UPDATE ON THE SCOPE OF LIABILITY FOR IMMORAL DELAY IN FILING FOR INSOLVENCY
/in 2021 Q4/by Ester HahnIn the event of insolvency or overindebtedness of a legal entity, the members of the representative body or the liquidators are obliged to file for insolvency. In the event that the application for commencement of insolvency proceedings is not filed or not filed in due time, the representative body risks not only criminal prosecution but also personal civil liability vis-à-vis the creditors of the insolvent company. In individual cases, also contractual partners of the insolvent company can be held responsible. In a recent decision, the Federal Court of Justice (BGH) has dealt with the scope of civil liability for immoral delay to file for insolvency. This decision is of considerable relevance for practice.
BFH AFFIRMS LEGAL TAX STRUCTURING FOR PARTIAL “EVASION” OF SPECULATION TAX IN THE CASE OF REAL ESTATE SALES PURSUANT TO § 23 PARA. 1 SENTENCE 1 NO. 1 GERMAN INCOME TAX ACT (ESTG)
/in 2021 Q4/by Ester HahnIn its ruling of 23 April 2021 – IX R 8/20 – the Federal Fiscal Court decided that the transfer of a rented residential property to children as a gift for subsequent sale does not constitute abusive tax planning. This decision means that tax-optimized property sales, particularly in the context of anticipated succession, can be structured in a legally secure manner in the future.