Market Intelligence

Der Oberste Gerichtshof hat entschieden, dass spätere Anteilskäufe einen früheren Erwerb nicht rückwirkend genehmigungspflichtig machen. Die Entscheidung klärt, wie mehrere aufeinanderfolgende...

When a cybersecurity incident strikes on a Friday afternoon, manufacturers of digital products face a critical 24-hour window to report under the EU's Cyber Resilience Act. With penalties reaching EUR 15 million or 2.5% of global revenue, understanding when the notification clock starts ticking has become a high-stakes compliance challenge that demands immediate attention and careful preparation.

The focus was firmly on practice. The discussions moved from the Business Judgement Rule and important Austrian Supreme Court decisions, including the “Fake CEO” decision, to the fraud triangle, whistleblowing and the role of a robust compliance organisation in protecting both companies and their decision-makers.

The Court of Justice of the European Union has issued landmark rulings clarifying that EU asset-freeze sanctions apply to trust structures based on substantive control rather than formal legal title. When a listed person retains practical influence, economic enjoyment, or realistic pathways to benefit from trust assets...

Cross border structuring, group expansion and corporate maintenance in the DACH region are often slowed not by substantive law, nor by commercial appetite...

Austria has not historically been regarded as a primary venue for aggressive shareholder activism.