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The draft of a law concerning the modernization of the German Companies’ Act (GmbH-Gesetz) has brought a subject into focus which so far was barely discussed, namely the question whether it is possible to acquire company-shares - to the detriment of the actual shareholder - from a non-entitled individual – thus from a dummy shareholder.

The Netherlands and Germany possess a common border which is merging to form a connecting link. A typical examine is a retirement home project built partly on Dutch territory and partly on German territory.

In recent years foreign investment in real estate in Germany has steadily increased. In 2006 about 50 billion Euros were invested in supermarkets, office buildings or other commercial property. This purchaser friendly environment is due to relatively low purchase prices as a result of the economic stagnation during past years. Further, it is also advantageous for investors that lease agreements are very often concluded for a fixed term of 10 or 15 years.