No Exemption from the Money Laundering Act
18. September 2025
Granting a Non-Atypical Sub-Participation in Company Shares: No Gift Tax Liability According to Current Supreme Court Jurisprudence The transfer of company shareholdings—especially in the context
...Statutory accident insurance coverage also for employee-like shareholder-managing directors of a GmbH With its decision dated 30.06.2008 (Ref.: S 4 U 4767/06), the Social Court
...Retroactive amendment of hidden non-cash contributions by the MoMiG: Federal Court of Justice decision and its significance for practice The ruling of the Federal Court
...Personal liability of the managing director for insolvency compensation payments in the event of late filing for insolvency The decision of the Higher Regional Court
...The insolvency law liability of the managing director – Federal Supreme Court (BGH) case law on assessment of insolvency status The decision of the Federal
...Fundamental Classification: Principle of Equal Treatment and the Role of Managing Directors in the GmbH The issue of protection against discrimination in the context of
...Introduction: The Importance of Managing Director Liability in the Context of the GmbH The question of liability for managing directors of a limited liability company
...Introduction to Leaver Clauses Leaver clauses are a central instrument in shareholder agreements and employee participation programs, especially for start-ups and companies focused on growth
...Insolvency-related dissolution of a GmbH: When does a tax loss realization occur? The question of when, in the event of insolvency, a tax loss
...Comprehensive legal advice on M&A transactions In the context of mergers & acquisitions (M&A), the question regularly arises whether an asset deal or share deal
...Comprehensive legal advice on M&A transactions In corporate acquisitions within the framework of Mergers & Acquisitions (M&A), the question regularly arises whether an asset deal
...Federal Court of Justice (BGH) on the Liability of Former Managing Directors – Case No.: II ZR 206/22 In cases of insolvency or over-indebtedness
...Correction is sufficient in the case of an identity-preserving change of form – Higher Regional Court of Munich 34 Wx 71/24 e Under the
...Proper Invitation to Shareholders’ Meeting is Essential – BGH II ZR 10/23 A recent decision by the Federal Court of Justice (BGH) underscores that
...Options for Corporate Restructuring The number of corporate insolvencies in Germany rose sharply in 2024. Experts predict that the situation will not ease in
...LG Darmstadt Ruling on Attendance Requirements Significant decisions are made in the shareholders’ meeting. Therefore, it is essential that the company’s articles of association
...Judgment of the BGH dated 23.04.2024 – Case No. II ZR 99/22 A post-contractual non-compete clause for managing directors of a GmbH (German limited liability
...Filing for Insolvency and Restructuring Options For various reasons, many companies in Germany face economic difficulties. Management must look for suitable solutions to overcome
...Temporary Revocation of Authority Without Court Order – Judgment of the LG Stuttgart – Az.: 49 O 142/23 According to a remarkable judgment of
...Criminal Legal Protection in D&O Insurance Managing directors carry a high risk and can also be personally liable. D&O insurance is intended to mitigate this
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