https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-12-15 14:39:002020-12-16 14:42:59honert advises founder of PERBILITY GmbH on the sale of a majority stake to Main Capital
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-12-08 18:40:002020-12-15 18:41:53honert is represented in the JUVE handbook 2020/2021 in four categories
When concluding a management board service agreement, a joint-stock company is represented by the supervisory board which must pass a resolution on the conclusion of the service agreement. When the agreement itself is subsequently concluded, the supervisory board is usually represented by its chairman. The Regional Court Munich I (ruling dated 13 February 2020; file no. 5 HK O 2393/19) has now dealt with the question of whether a supervisory board chairman who concludes a service agreement in the name of the company with a designated management board member in the absence of a corresponding supervisory board resolution is obliged to pay damages to the designated management board member.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-09-30 08:50:002020-09-30 08:50:02NO CLAIMS FOR DAMAGES AGAINST A SUPERVISORY BOARD CHAIRMAN AS A REPRESENTATIVE WITHOUT POWER OF REPRESENTATION IN THE EVENT OF CONCLUDING A MANAGEMENT BOARD SERVICE AGREEMENT WITHOUT A SUPERVISORY BOARD RESOLUTION
Since 1 July 2020, special reporting obligations apply in Germany for so-called cross-border tax arrangements. These result from the implementation of the European Directive “DAC 6”. Cross-border tax arrangements must be reported to the Federal Central Tax Office within 30 days, otherwise fines may be imposed. The tax administrations of the EU Member States will exchange the disclosed information among themselves through an automated procedure.
In its ruling of 5 April 2018, the Munich Finance Court decided that the exemption from inheritance tax for family homes does not apply to an undeveloped, in terms of land register law independent plot of land, which adjoins the family home, even if the two plots of land form an economic unit. The appeal decision of the BFH is still pending.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-09-30 08:30:002020-09-30 08:30:10NO INHERITANCE TAX EXEMPTION FOR AN INDEPENDENT, UNDEVELOPED PLOT OF LAND NEXT TO THE FAMILY HOME
The so-called Platform to Business Regulation (in short “P2B-Regulation”) establishes rules for the first time to achieve a certain balance in view of the steadily increasing power of platform operators on the Internet (“Platform Operators”). For some situations and problems that have proved to be particularly critical for companies in the past, the regulation attempts to encourage Platform Operators to be fairer. The future will show how effective this Regulation will actually be.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2020-09-30 08:20:002020-09-30 08:21:13THE PLATFORM TO BUSINESS REGULATION
honert advises founder of PERBILITY GmbH on the sale of a majority stake to Main Capital
/in Deal Announcements/by Ester Hahnhonert is represented in the JUVE handbook 2020/2021 in four categories
/in Deal Announcements/by Ester HahnNO CLAIMS FOR DAMAGES AGAINST A SUPERVISORY BOARD CHAIRMAN AS A REPRESENTATIVE WITHOUT POWER OF REPRESENTATION IN THE EVENT OF CONCLUDING A MANAGEMENT BOARD SERVICE AGREEMENT WITHOUT A SUPERVISORY BOARD RESOLUTION
/in 2020 Q3/by Ester HahnWhen concluding a management board service agreement, a joint-stock company is represented by the supervisory board which must pass a resolution on the conclusion of the service agreement. When the agreement itself is subsequently concluded, the supervisory board is usually represented by its chairman. The Regional Court Munich I (ruling dated 13 February 2020; file no. 5 HK O 2393/19) has now dealt with the question of whether a supervisory board chairman who concludes a service agreement in the name of the company with a designated management board member in the absence of a corresponding supervisory board resolution is obliged to pay damages to the designated management board member.
REPORTING OBLIGATIONS FOR CROSS-BORDER TAX ARRANGEMENTS – IMPLEMENTATION OF “DAC 6”
/in 2020 Q3/by Ester HahnSince 1 July 2020, special reporting obligations apply in Germany for so-called cross-border tax arrangements. These result from the implementation of the European Directive “DAC 6”. Cross-border tax arrangements must be reported to the Federal Central Tax Office within 30 days, otherwise fines may be imposed. The tax administrations of the EU Member States will exchange the disclosed information among themselves through an automated procedure.
NO INHERITANCE TAX EXEMPTION FOR AN INDEPENDENT, UNDEVELOPED PLOT OF LAND NEXT TO THE FAMILY HOME
/in 2020 Q3/by Ester HahnIn its ruling of 5 April 2018, the Munich Finance Court decided that the exemption from inheritance tax for family homes does not apply to an undeveloped, in terms of land register law independent plot of land, which adjoins the family home, even if the two plots of land form an economic unit. The appeal decision of the BFH is still pending.
THE PLATFORM TO BUSINESS REGULATION
/in 2020 Q3/by Ester HahnThe so-called Platform to Business Regulation (in short “P2B-Regulation”) establishes rules for the first time to achieve a certain balance in view of the steadily increasing power of platform operators on the Internet (“Platform Operators”). For some situations and problems that have proved to be particularly critical for companies in the past, the regulation attempts to encourage Platform Operators to be fairer. The future will show how effective this Regulation will actually be.