In March 2025, the Federal Labour Court (BAG) made two groundbreaking decisions that changed the legal situation for virtual option rights in employee stock option plans. Firstly, it declared certain forfeiture clauses for so-called vested virtual option rights to be invalid in the event of self-termination (BAG, judgment of 19 March 2025 – 10 AZR […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2025-07-16 07:00:002025-07-16 11:55:56VESTING CLAUSES IN EMPLOYEE PARTICIPATION PROGRAMS PUT TO THE TEST
The loss incurred as a result of a loan waiver to a corporation can be taken into account at shareholder level. A distinction must be made here between the recoverable and the non-recoverable portion of the loan, as only the latter can be recognized as a loss. If the waiver is made under a debtor […]
The “Act to Strengthen Germany as a Location for Justice by Introducing Commercial Courts and English as the Language of the Courts in Civil Jurisdiction” (Justice Location Strengthening Act) came into force on 1 April 2025 and aims to increase Germany’s attractiveness as a location for international business and commercial disputes.
The Act on the Modernization of Partnership Law (MoPeG) came into force on 1 January 2024, codifying the legal capacity of the GbR. In this process the so-called company register for the GbR was also introduced, comparable to the commercial register for partnerships and corporations. Registration of the GbR in the company register is generally […]
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2025-07-16 06:00:002025-07-16 11:31:03THE (PRE-)REGISTRATION OBLIGATIONS OF A CIVIL LAW PARTNERSHIP (GBR) UNDER THE MOPEG
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2025-07-15 17:40:072025-07-15 17:40:15honert advises shareholders of intensivLeben GmbH and AP-Sachsen GmbH on the sale of shares to VitalAire
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2025-07-14 16:31:482025-07-14 16:31:54honert advises Müller Verwaltung GmbH on the acquisition of shares in HanseYachts AG
VESTING CLAUSES IN EMPLOYEE PARTICIPATION PROGRAMS PUT TO THE TEST
/in 2025 Q2/by Ester HahnIn March 2025, the Federal Labour Court (BAG) made two groundbreaking decisions that changed the legal situation for virtual option rights in employee stock option plans. Firstly, it declared certain forfeiture clauses for so-called vested virtual option rights to be invalid in the event of self-termination (BAG, judgment of 19 March 2025 – 10 AZR […]
LOAN WAIVER IN CRISIS SITUATIONS
/in 2025 Q2/by Ester HahnThe loss incurred as a result of a loan waiver to a corporation can be taken into account at shareholder level. A distinction must be made here between the recoverable and the non-recoverable portion of the loan, as only the latter can be recognized as a loss. If the waiver is made under a debtor […]
THE INTRODUCTION OF COMMERCIAL COURTS IN GERMANY
/in 2025 Q2/by Ester HahnThe “Act to Strengthen Germany as a Location for Justice by Introducing Commercial Courts and English as the Language of the Courts in Civil Jurisdiction” (Justice Location Strengthening Act) came into force on 1 April 2025 and aims to increase Germany’s attractiveness as a location for international business and commercial disputes.
THE (PRE-)REGISTRATION OBLIGATIONS OF A CIVIL LAW PARTNERSHIP (GBR) UNDER THE MOPEG
/in 2025 Q2/by Ester HahnThe Act on the Modernization of Partnership Law (MoPeG) came into force on 1 January 2024, codifying the legal capacity of the GbR. In this process the so-called company register for the GbR was also introduced, comparable to the commercial register for partnerships and corporations. Registration of the GbR in the company register is generally […]
honert advises shareholders of intensivLeben GmbH and AP-Sachsen GmbH on the sale of shares to VitalAire
/in Deal Announcements/by Ester Hahnhonert advises Müller Verwaltung GmbH on the acquisition of shares in HanseYachts AG
/in Deal Announcements/by Ester Hahn