231 results found

Eine rezente Entscheidung des OGH (8 ObA 109/20t) befasst sich mit der Haftung eines Geschäftsführers für den finanziellen Schaden, der durch einen „Fake President Fraud" verursacht wurde.

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

Director's liability is a recurring issue in both the Austrian and German courts. One reason is that, when a company goes into bankruptcy, its receivers and creditors tend to look for alternative sources of funds...

Pursuant to Sec 76 of the Austrian Act on Limited Liability Companies (GmbHG), agreements on a transfer of shares in a GmbH must be drawn up in the form of an Austrian notarial deed.

As part of its 2025 tax reform, Austria has introduced new rules for the real estate transfer tax (GrESt) in cases of shareholder changes.

According to new tendencies of prosecution authorities, the practical scope of the VbVG could expand in the future.

The European Union has enacted its first comprehensive harmonisation of insolvency law across member states, establishing common standards for avoidance actions, directors' filing obligations, pre-pack sales, creditor committees, and asset tracing.

Kritiker der Frauenquote warnen vor einer Flucht von der Börse und anderen Ausweichmanövern. Doch betroffen sind weniger als 100 Großunternehmen.

While stock corporations (Aktiengesellschaften, AG) are required for certain purposes – such as if the company is to be listed, if it is a bank, insurance company or is engaged in other

Some things never change, do they? In fact, they do. The 2009 Stock Corporation Amendment Act (Aktienrechtsänderungsgesetz; AktRÄG) has not only implemented a number of important changes to the provisions of the Stock Corporation Act (Aktiengesetz; AktG) governing shareholders’ meetings of Austrian Stock Corporations.

The Council of the European Union has formally adopted a landmark directive that will fundamentally reshape anti-corruption enforcement across the bloc. This new EU-wide law harmonises the definition of corruption offences and establishes uniform penalty thresholds, marking the most significant update to the EU's anti-corruption framework in over two decades.

Based on the Austrian Act on Dentists the Chamber of Dentists has issued a (re-strictive) Directive on Advertising. Amongst others the directive limits the size of advertisements in print media to the quarter of a page.

On 21 April 2021, the European Commission (ECOM) published measures aimed at fostering sustainable investment and steering finance towards the European Green Deal.

When disputes between shareholders escalate, one of the shareholders may be tempted to transfer the business to a new entity. Can the shareholder be stopped if he succeeds in obtaining a majority vote?

It's been a banner year for special purpose acquisition companies (SPAC) IPOs, not only in the United States, but also in European cities like Frankfurt or Amsterdam. As of August 2021...

Seit 1.1.2024 gelten für GmbH und AG neue Bestimmungen, die zu einer zwingenden Abberufung von Vertretungsorganen führen...

The so-called "Kompetenz-Kompetenz" principle in essence provides that an arbitral tribunal decides itself whether it has jurisdiction to decide a dispute brought before it.

Welcome to this year's first edition of Schoenherr's to the point: technology & digitalisation newsletter!...