231 results found

Gastbeitrag 1. Die EZB will Banken künftig einem Stresstest in den Bereichen Umwelt, Soziales und Unternehmensführung unterziehen.

The Czech Act on Ultimate Beneficial Owners1 (the "UBO Act") has been effective since 1 June 2021. Not even a year and a half later, Czech lawmakers introduced an amendment to the UBO...

Following the adoption of the new EU framework for screening of foreign direct investments, the Austrian government recently published a draft bill to amend the current rules on foreign direct investments into Austria.

Aufgrund der erst kürzlich in Kraft getretenen COVID-19-Notmaßnahmenverordnung sehen sich viele Unternehmen mit einem weiteren „harten" Lockdown konfrontiert. Unternehmen sind gut beraten...

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

On 1 January 2015 the act to amend regulations for partnerships, as defined under the Austrian Civil Code (GesbR-Reformgesetz – GesbR-RG, BGBl I 83/2014), entered into force.

Es zeigt sich in der Praxis, dass die gesetzlichen Sorgfaltspflichten in Zusammenhang mit dem Wirtschaftliche Eigentümer-Registergesetz ("WiEReG") und die dementsprechenden Compliance-Maßnahmen...

Large corporate loan agreements are often based on samples provided by the Loan Market Association (LMA). This is also true for facility agreements governed by Austrian law.

In its recent decision (OGH 16.9.2025, 6 Ob 135/24g), the Austrian Supreme Court ("OGH") confirmed key principles on the validity of option agreements in shareholder agreements...

OGH zur Gründungsprivilegierung: Eine GmbH kann auch während aufrechter Gründungsprivilegierung eine Kapitalerhöhung durchführen

The Austrian Act on the Registry of Beneficial Owners constitutes the legal basis for the implementation of the registry of the beneficial owners of legal entities and trusts in Austria.

Die Europäische Kommission stellte am 24.9.2020 das Digital Finance Package vor, das den digitalen Finanzdienstleistungsmarkt auf Unionsebene einheitlich regeln soll.

The revision of the NIS Directive (EU) 2016/1148 ("NIS 1") was published on 27 December 2022 in the form of Directive (EU) 2022/2555 ("NIS 2") and entered...

November 2025 – Austria recently introduced further amendments to the Beneficial Owner Register Act (WiEReG – BORA), which are intended to reduce structural opacity in beneficial ownership structures.

In an M&A dispute, can you stop the target's subsidiaries from taking measures that threaten to dissipate their assets, thus de-evaluating the parent company?

The Hague Judgments Convention aims to simplify the global recognition and enforcement of civil or commercial judgments. While it represents an important step towards international judicial cooperation, this article examines its scope, practical implications, and potential limitations.

The most important material aspects derived from national legislations on protection of designs are harmonised in Community Design Directive 98/71/EC of 1998.