https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-11-09 09:59:012022-11-09 09:59:01honert advises Etribes on the acquisition of COBE
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-11-03 10:00:512022-11-03 10:00:51honert advises Kraftanlagen Energies & Services GmbH on the sale of FINOW Rohrsysteme GmbH
On August 1, 2022, the Implementation Act for the EU Digitization Directive 2019/1151 (“DiRUG”) came into force. From now on, the formation of a GmbH or a UG (entrepreneurial company) is also possible from the comfort of one’s own desk chair instead of on the premises of a notary. However, notarial assistance is still required. In this article, we explain the procedure for digital incorporation and provide an outlook on further innovations in the context of the digitization of corporate law.
In its ruling of 30 March 2022 (12 U 1520/19), the Nuremberg Higher Regional Court decided that managing directors are obliged to set up a compliance management system, with the consequence that they are liable for any resulting damage if they fail to do so. The ruling additionally specifies the specific monitoring obligations of the managing director.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-10-04 08:30:002022-10-04 14:24:27MANAGING DIRECTOR OF A GMBH OBLIGED TO SET UP A COMPLIANCE MANAGEMENT SYSTEM
In its ruling of 15 February 2022 (II ZR 235/20), the German Federal Court of Justice (Bundesgerichtshof – BGH) abandoned its previous case law according to which the legal concept of § 179a German Stock Corporation Act (Aktiengesetz – AktG) also applies to limited partnerships. § 179a AktG is not (any longer) analogously applicable to the limited partnership.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-10-04 08:20:002022-10-04 14:17:04NO ANALOGOUS APPLICATION OF § 179A AKTG TO THE LIMITED PARTNERSHIP
In the course of the Inheritance Tax Reform Act of December 24, 2008, the legislator revised the tax exemption for the donation of a family home and extended it to cases of acquisition upon death. A ruling by the BFH (German Federal Fiscal Court) dated December 01, 2021 (II R 18/20) on the question of the circumstances under which the self-use of the family home by the heir may be abandoned without losing the benefit of the tax exemption provides an opportunity to discuss the basic functioning and background of the tax exemption.
https://honert.de/wp-content/uploads/honert_logo_270px.png00Ester Hahnhttps://honert.de/wp-content/uploads/honert_logo_270px.pngEster Hahn2022-10-04 08:10:002022-10-04 14:08:34THE TAX-EXEMPT DONATION OF A FAMILY HOME IN GERMAN INHERITANCE AND GIFT TAX LAW
honert advises Etribes on the acquisition of COBE
/in Deal Announcements, Deal Announcements/by Ester Hahnhonert advises Kraftanlagen Energies & Services GmbH on the sale of FINOW Rohrsysteme GmbH
/in Deal Announcements, Deal Announcements/by Ester HahnGMBH (GERMAN LLC) FORMATION NOW DIGITALLY POSSIBLE
/in 2022 Q3, 2022 Q3/by Ester HahnOn August 1, 2022, the Implementation Act for the EU Digitization Directive 2019/1151 (“DiRUG”) came into force. From now on, the formation of a GmbH or a UG (entrepreneurial company) is also possible from the comfort of one’s own desk chair instead of on the premises of a notary. However, notarial assistance is still required. In this article, we explain the procedure for digital incorporation and provide an outlook on further innovations in the context of the digitization of corporate law.
MANAGING DIRECTOR OF A GMBH OBLIGED TO SET UP A COMPLIANCE MANAGEMENT SYSTEM
/in 2022 Q3, 2022 Q3/by Ester HahnIn its ruling of 30 March 2022 (12 U 1520/19), the Nuremberg Higher Regional Court decided that managing directors are obliged to set up a compliance management system, with the consequence that they are liable for any resulting damage if they fail to do so. The ruling additionally specifies the specific monitoring obligations of the managing director.
NO ANALOGOUS APPLICATION OF § 179A AKTG TO THE LIMITED PARTNERSHIP
/in 2022 Q3, 2022 Q3/by Ester HahnIn its ruling of 15 February 2022 (II ZR 235/20), the German Federal Court of Justice (Bundesgerichtshof – BGH) abandoned its previous case law according to which the legal concept of § 179a German Stock Corporation Act (Aktiengesetz – AktG) also applies to limited partnerships. § 179a AktG is not (any longer) analogously applicable to the limited partnership.
THE TAX-EXEMPT DONATION OF A FAMILY HOME IN GERMAN INHERITANCE AND GIFT TAX LAW
/in 2022 Q3, 2022 Q3/by Ester HahnIn the course of the Inheritance Tax Reform Act of December 24, 2008, the legislator revised the tax exemption for the donation of a family home and extended it to cases of acquisition upon death. A ruling by the BFH (German Federal Fiscal Court) dated December 01, 2021 (II R 18/20) on the question of the circumstances under which the self-use of the family home by the heir may be abandoned without losing the benefit of the tax exemption provides an opportunity to discuss the basic functioning and background of the tax exemption.