{"id":4340,"date":"2019-12-19T09:50:00","date_gmt":"2019-12-19T07:50:00","guid":{"rendered":"https:\/\/honert.de\/?p=4340"},"modified":"2019-12-19T12:41:13","modified_gmt":"2019-12-19T10:41:13","slug":"not-without-my-daughter-on-the-design-of-succession-clauses-in-company-agreements-of-partnerships","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/not-without-my-daughter-on-the-design-of-succession-clauses-in-company-agreements-of-partnerships\/","title":{"rendered":"NOT WITHOUT MY DAUGHTER! ON THE DESIGN OF SUCCESSION CLAUSES IN COMPANY AGREEMENTS (OF PARTNERSHIPS)"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-h2nd4x-9fde39dcfce8bd920197bc7a969d1eb2\">\n.avia-section.av-h2nd4x-9fde39dcfce8bd920197bc7a969d1eb2{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-h2nd4x-9fde39dcfce8bd920197bc7a969d1eb2 main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-4340'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-g6ebap-4c0cc61acc2af484a6d711fa214fa9dc main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-4340'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-e1qbq9-0bd48b6665ba7d113d71e9f774a4b7d6\">\n.flex_column.av-e1qbq9-0bd48b6665ba7d113d71e9f774a4b7d6{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-e1qbq9-0bd48b6665ba7d113d71e9f774a4b7d6 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2vrinl-a80649aece776aa66fbc0f73e3bda883\">\n#top .av-special-heading.av-2vrinl-a80649aece776aa66fbc0f73e3bda883{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-2vrinl-a80649aece776aa66fbc0f73e3bda883 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-2vrinl-a80649aece776aa66fbc0f73e3bda883 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-2vrinl-a80649aece776aa66fbc0f73e3bda883 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>19. December 2019\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >NOT WITHOUT MY DAUGHTER! ON THE DESIGN OF SUCCESSION CLAUSES IN COMPANY AGREEMENTS (OF PARTNERSHIPS) <\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ct6o8x-75fa399c493a386f416a0a64036bac74\">\n.flex_column.av-ct6o8x-75fa399c493a386f416a0a64036bac74{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-ct6o8x-75fa399c493a386f416a0a64036bac74 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-k42w17p6-b457734ea8a4626b7f7a41a49107ede1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>In its decision of 24 January 2019 the Vienna Supreme Court [<em>Oberster Gerichtshof &#8211; OGH<\/em>] determined for the first time that so-called gender clauses in the company agreements of commercial partnerships are unethical and thus void because they violate the principle of equality guaranteed under constitutional law. The decision issued under Austrian law is considered to have a signaling effect on German corporate law. Against this background, regulations in regard to corporate succession should be critically reviewed and adjusted, if necessary.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b1id3l-1deb59b46ac0816b6d8093110ea61991\">\n.flex_column.av-b1id3l-1deb59b46ac0816b6d8093110ea61991{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-b1id3l-1deb59b46ac0816b6d8093110ea61991 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-k42w2rax-da40d665f1ca107502207cf93aa2bf82 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Succession in shareholder positions of commercial partnerships<\/h2>\n<p>The regulation of legal succession to the position of shareholder of a general partnership [<em>Offene Handelsgesellschaft &#8211; OHG<\/em>] or a limited partnership [<em>Kommanditgesellschaft &#8211; KG<\/em>] is of particular importance for family businesses. If a personally liable shareholder of an OHG or a KG resigns during his or her lifetime, e.g. due to termination of the company, or death, the law generally provides that the company is to be continued without the resigning shareholder. The shareholder (or his\/her heirs) is entitled (only) to compensation from the company.<br \/>\nSection 177 German Commercial Code [<em>Handelsgesetzbuch &#8211; HGB<\/em>] provides for a special provision for legal succession to the status as a limited partner in the event of death. According to this provision, all heirs of the limited partner move into his position &#8211; in accordance with their inheritance quota. However, the legal transfer of a shareholder status is excluded by law and is therefore dependent &#8211; at least in the absence of provisions to the contrary in the company agreement &#8211; on the consent of all other shareholders. These legal regulations are often perceived by shareholders of (family-owned) commercial partnerships as insufficient and impracticable. They therefore regularly make use of the possibility of agreeing on deviating provisions in the company agreement.<br \/>\nSo-called qualified succession clauses [<em>Qualifizierte Nachfolgeklauseln<\/em>], which make the company share inheritable and determine the possible circle of successors by stating certain criteria, are a popular means of structuring the legal succession due to death. It is not uncommon to find &#8211; especially in older company agreements &#8211; qualified succession clauses that are linked to the gender of the (one) successor. In its decision of 24 January 2019, the Supreme Court in Vienna had to deal with such a so-called gender clause. <\/p>\n<h2>II. Facts of the Case<\/h2>\n<p>The decision was based on the following facts: The partnership agreement of a KG from 1963 contained a gender clause which stipulated that shares in the KG may only be bequeathed to male descendants. Transferring shares to female family members during lifetime was only permitted with the consent of the other two partners. When one of the personally liable partners wanted to transfer his participation in the company to his daughter during his lifetime, the other two partners refused to consent to the transfer to the daughter. The shareholder concerned (and, after his death, his heirs) then requested a court decision declaring the nullity of the gender clause at issue to be null and void. <\/p>\n<h2>III. The decision of the OGH in Vienna<\/h2>\n<p>Both the Supreme Court and the lower courts declared the gender clause at issue to be unethical and therefore invalid, since it restricts women&#8217;s access to entrepreneurial activities in an inadmissible manner. In justifying its decision, the Supreme Court states that, although the contractual freedom of the shareholders guarantees them in principle a free structuring of their social relationship, this freedom of structuring is subject to its limits, e.g. by violating moral principles.  In order to concretize of the general clause &#8220;immorality&#8221;, the general values of all those who think equitably and fairly should be taken into account. These values were derived from the fundamental rights (so-called indirect third-party effect of fundamental rights in private law [<em>mittelbare Drittwirkung der Grundrechte im Privatrecht<\/em>]), as were also basic rights in Germany.<br \/>\nAccording to the constitutionally guaranteed principle of equality, which has experienced numerous (simple) legal manifestations both in Austria and in Germany and at the level of the European Union, no one may be discriminated against on the basis of sex, descent, race, and religion (etc.). The Supreme Court derives from this that &#8211; nowadays &#8211; an abstractly general regulation of the company agreement may not make any non-objective differentiation according to gender and may deprive an entire group of persons of the possibility of obtaining a shareholder status and thus of access to the exercise of entrepreneurial activity. In its decision, the Supreme Court clarifies that the time of the conclusion of the contract is not (only) important for examining the violation of morality of clauses in the company agreement. Clauses in the company agreement which were effective at the time of conclusion of the contract may therefore no longer be applied if and to the extent that they contradict current values. <\/p>\n<h2>IV. Consequences for the practice (in Germany)<\/h2>\n<p>The German Commercial Code was largely applicable in Austria as of 1939. As of 1 January 2007, the Austrian Commercial Code was extensively amended and renamed into the Austrian Commercial Code [<em>Unternehmensgesetzbuch &#8211; UGB<\/em>]. Even after 1945, the Commercial Code remained in force in Austria. The German and Austrian Commercial Codes have since developed separately, even though the core provisions were still comparable. Nevertheless, many regulations and evaluations in Austria are very similar to those in Germany.<br \/>\nEven though the decision of the Supreme Court on Austrian partnership law has been issued and does not bind German courts, it is also considered to have a signaling effect on German law &#8211; especially since the Supreme Court often refers to German jurisprudence and literature in its reasons for its decision. Moreover, the Court&#8217;s decision partly derives a general principle. According to that principle, irrespective of the legal form chosen, gender clauses in company agreements should be ineffective to the extent that they discriminate against persons on the basis of their sex and restrict such persons in their access to entrepreneurial activities. In addition, the practice must expect that this principle could be applied to all discriminatory rules (whether based on sex, creed, religion or similar inequitable criteria). It should also be borne in mind that the prohibition of immorality applies not only to current (company) contracts but also to old contracts which have often been in force for decades. Against this background, shareholders of partnerships and corporations are recommended to review the validity of their company&#8217;s articles of association in the light of the Supreme Court decision and to have them corrected for discriminatory clauses.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-972dzl-b30b65f2312bb0a9626067aebb109be3\">\n.flex_column.av-972dzl-b30b65f2312bb0a9626067aebb109be3{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-972dzl-b30b65f2312bb0a9626067aebb109be3 av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item cat-item-272\"><a href=\"https:\/\/honert.de\/en\/category\/2026-q1\/\">2026 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-267\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q4-en\/\">2025 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-265\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q3-en\/\">2025 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-263\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q2-en\/\">2025 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-261\"><a href=\"https:\/\/honert.de\/en\/category\/2025-q1-en\/\">2025 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-254\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q4-en\/\">2024 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-250\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q3-en\/\">2024 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-242\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q2-en\/\">2024 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-238\"><a href=\"https:\/\/honert.de\/en\/category\/2024-q1-en\/\">2024 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-227\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q4-en\/\">2023 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-208\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q2-en\/\">2023 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-206\"><a href=\"https:\/\/honert.de\/en\/category\/2023-q1-en\/\">2023 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-193\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q4-en\/\">2022 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-184\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q3-en\/\">2022 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-182\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q2-en\/\">2022 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-177\"><a href=\"https:\/\/honert.de\/en\/category\/2022-q1-en\/\">2022 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-175\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q4-en\/\">2021 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-173\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q3-en\/\">2021 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-171\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q2-en\/\">2021 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-169\"><a href=\"https:\/\/honert.de\/en\/category\/2021-q1-en\/\">2021 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-167\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q4-en\/\">2020 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-162\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q3-en\/\">2020 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-160\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q2-en\/\">2020 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-158\"><a href=\"https:\/\/honert.de\/en\/category\/2020-q1-en\/\">2020 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-156\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q4-en\/\">2019 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-150\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q3-en\/\">2019 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-138\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q2-en\/\">2019 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-140\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q1-en\/\">2019 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-144\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q4-en\/\">2018 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-146\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q3-en\/\">2018 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-136\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q2-en\/\">2018 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-128\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q1-en\/\">2018 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-126\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q4-en\/\">2017 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-116\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q3-en\/\">2017 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-114\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q2-en\/\">2017 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-142\"><a href=\"https:\/\/honert.de\/en\/category\/deals-en\/\">Deal Announcements<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-58\"><a href=\"https:\/\/honert.de\/en\/category\/uncategorized\/\">Uncategorized<\/a>\n<\/li>\n\t\t\t<\/ul>\n\n\t\t\t<span class=\"seperator extralight-border\"><\/span><\/section><\/div><br \/>\n<section  class='av_textblock_section av-5ud6ip-27a8b681e835d227ca31862faecb602b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<li><a href=\"http:\/\/9zh.f5b.myftpupload.com\/en\/taetigkeitsgebiete\/corporate-law\/\">Corporate Law<\/a><\/li>\n<li><a href=\"http:\/\/9zh.f5b.myftpupload.com\/en\/taetigkeitsgebiete\/asset-management-and-succession-planning\/\">Asset Management and Succession Planning<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3qlrsh-69965622b316ec39eeaa65fd6977e04c\">\n#top .hr.hr-invisible.av-3qlrsh-69965622b316ec39eeaa65fd6977e04c{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-3qlrsh-69965622b316ec39eeaa65fd6977e04c hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-6lsg1-2576c6b4b36a64423cff5ad0e534592d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock hide_on_print'  itemprop=\"text\" ><h2>Downloads<\/h2>\n<p><a href=\"#\" onclick=\"window.print();return false\">Print<\/a><br \/>\n\n\n\n\t<div class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/4340?pdf=4340\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-4340'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>In its decision of 24 January 2019 the Vienna Supreme Court [<em>Oberster Gerichtshof &#8211; OGH<\/em>] determined for the first time that so-called gender clauses in the company agreements of commercial partnerships are unethical and thus void because they violate the principle of equality guaranteed under constitutional law. The decision issued under Austrian law is considered to have a signaling effect on German corporate law. Against this background, regulations in regard to corporate succession should be critically reviewed and adjusted, if necessary.<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[156,156],"tags":[],"class_list":["post-4340","post","type-post","status-publish","format-standard","hentry","category-2019-q4-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/4340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/comments?post=4340"}],"version-history":[{"count":18,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/4340\/revisions"}],"predecessor-version":[{"id":4461,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/4340\/revisions\/4461"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=4340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=4340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=4340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}