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Corporate sustainability and ESG are of great importance for management decisions.

In our Legal Insights edition of 9 March 2015, we already adressed the recent decision issued by the District Court of Munich No I in Germany on the liability of directors for inadequate compliance organizations.

In Gesellschaftsverträgen sind Übertragungsbeschränkungen oft nicht präzise genug geregelt. Insbesondere wenn Treuhandverträge geschlossen wurden, ist Vorsicht geboten.

The Polish Commercial Companies Code (the "CCC") contains new: enhanced control tools – available for shareholders and supervisory boards of Polish commercial companies...

Want a gateway into Eastern Europe and all the benefits of operating in an EU member state? Why not consider Austria?

The CJEU's annulment of the "Privacy Shield" created significant legal uncertainty around the use of US clouds and personal data transfers to the US.

Under current law, distributions made by corporations may be treated either as dividends or as a tax-neutral repayment of capital to the extent that sufficient paid-in capital exists despite being in the form of a dividend distributions.

While there is now a light at the end of the pandemic tunnel in CEE and SEE, the second quarter of 2021 again brought many changes and challenges in the region's finance sector.

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...

According to a recent study, one out of four SMEs will be handed over within the next five years, meaning some 79,400 corporate succession challenges in Austria alone.

Despite recent rulings by the Court of Justice of the European Union (CJEU) and the Austrian Supreme Court factually invalidating the Austrian prohibition in principle on offering B2C promotional bonuses, companies intending to use this marketing tool may still face obstacles.

Austria's breach of trust provision found its way back into the limelight only recently via the prominent criminal proceedings against the former management of LIBRO AG, a leading non-food retailer.

Um die Einhaltung der Menschenrechte und Umweltstandards auch in fernen Ländern zu gewährleisten, wurde das deutsche Lieferkettensorgfaltspflichtengesetz beschlossen.

One of the primary objectives of the reformed Austrian Insolvency Act ("IO"), which entered into force on 1 July 2010, has been to increase the number of successful corporate reorganisations and to facilitate the continuation of business operations during financial crises.

In unserem "to the point" beleuchten unsere Experten für Sie jedes Quartal die aktuelle österreichische Rechtsprechung im Gesellschafts- und Unternehmensrecht.

Sowohl national wie auch international gibt es rund um Datenschutz aktuell einiges zu berichten: So hat der OGH vor kurzem entschieden, dass Verbraucherschutzverbände in Österreich datenschutzwidrige Klauseln in AGB im Rahmen von Verbandsklagen aufgreifen dürfen.

The recent events around FTX are a reminder that any investment requires appropriate due diligence.