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    Endlich: Steuerbefreiung von Sanierungsgewinnen
    2018-11-12

    Der Bundestag hat am 8. November 2018 die von der Restrukturierungsbranche ersehnte gesetzliche Regelung zur Steuerbefreiung von Sanierungsgewinnen endlich auf den Weg gebracht. Es wird erwartet, dass auch der Bundesrat in Kürze seine Zustimmung erteilt.

    Die Neuregelung:

    Filed under:
    Germany, Insolvency & Restructuring, Hogan Lovells, Bundestag
    Authors:
    Dr. Maximilian Baier , Christine Borries
    Location:
    Germany
    Firm:
    Hogan Lovells
    Germany: Insolvency Claw-back Reform Provides Some Relief for Creditors
    2017-05-17

    The reform of claw-back rights in German insolvency proceedings which provides for more legal certainty for creditors has become effective on 5 April 2017.

    Filed under:
    Germany, Insolvency & Restructuring, Latham & Watkins LLP, Bundestag
    Authors:
    Frank Grell , Jörn Kowalewski , Ulrich Klockenbrink , Janina Keßler
    Location:
    Germany
    Firm:
    Latham & Watkins LLP
    Reform der Insolvenzanfechtung (endlich) beschlossen - Mehr Rechtssicherheit im Umgang mit kriselnden Geschäftspartnern
    2017-07-04

    Auf der Zielgeraden haben Bundestag und Bundesrat die Reform der Insolvenzanfechtung verabschiedet. Durch das Gesetz, welches mit Verkündung im Bundesgesetzblatt am 04. April 2017 in Kraft getreten ist, werden die Risiken der Insolvenz für die Geschäftspartner kriselnder Unternehmen verringert. Die von der Rechtsprechung geforderten strengen Anforderungen, die Zahlungsfähigkeit der Geschäftspartner zu überprüfen, werden damit entschärft.

    Filed under:
    Germany, Insolvency & Restructuring, Avocado Rechtsanwälte, Bundestag
    Authors:
    Michael Pauli
    Location:
    Germany
    Firm:
    Avocado Rechtsanwälte
    Corporate Insolvency reforms with a particular focus on group insolvencies published
    2017-09-01

    The German Bundestag has recently passed a new law as a result of a long running drive to reform how group insolvencies are to be dealt with in the jurisdiction. The reforms were suspended whilst the European Union formulated the Recast Insolvency Regulation, but, the German legislation has been finalised and the reforms effective from 21 April 2018.

    Filed under:
    Germany, Insolvency & Restructuring, Ashfords LLP, Bundestag
    Authors:
    Alan Bennett , Olivia Bridger , Sarah Shrimpton
    Location:
    Germany
    Firm:
    Ashfords LLP
    Taxation of Restructuring Profits in Germany - Tax Administration and Legislator Swiftly React to a Recent Detrimental Decision of the German Federal Fiscal Court
    2017-04-27

    A recent decision by the German Federal Fiscal Court (BFH) has caused significant concerns in the restructuring community because it will severely complicate future restructurings in Germany or even make them impossible overall. In its decision dated 28 November 2016 (GrS 1/15, published on 8 February 2017) the court held that the so- called restructuring decree (circular on taxation of restructuring profits / Sanierungserlass) dated 27 March 2003 (IV A 6 S 2140 8/03, BStBl. I 2003, 240, amended by circular letter dated 22 December 2009 (IV C 9 S 4140/07/10001-01, BStBl.

    Filed under:
    Germany, Insolvency & Restructuring, Litigation, Tax, A&O Shearman, Bundestag
    Location:
    Germany
    Firm:
    A&O Shearman
    Bundestag beschließt Gesetz zur Verbesserung der Rechtssicherheit bei Anfechtungen nach der Insolvenzordnung und nach dem Anfechtungsgesetz
    2017-03-14

    Nachdem das Bundesministerium der Justiz und für Verbraucherschutz bereits im März 2015 einen Referentenentwurf hinsichtlich eines Gesetzes zur Verbesserung der Rechtssicherheit bei Anfechtungen nach der Insolvenzordnung und nach dem Anfechtungsgesetz vorgelegt hatte, hat der Bundestag mehr als ein Jahr nach der ersten Lesung den Gesetzesentwurf am 16. Februar 2017 doch noch verabschiedet. Nachdem nun auch der Bundesrat am 10.

    Filed under:
    Germany, Insolvency & Restructuring, Mayer Brown, Bundestag
    Authors:
    Dr. Marco Wilhelm , Dr. Malte Richter , Tina Hoffmann
    Location:
    Germany
    Firm:
    Mayer Brown
    Reform des Insolvenzanfechtungsrechts vertagt
    2016-08-17

    Entwurf eines Gesetzes zur Verbesserung der Rechtssicherheit bei Anfechtungen nach der Insolvenzordnung und nach dem Anfechtungsgesetz

    Filed under:
    Germany, Insolvency & Restructuring, Advant Beiten, Consumer protection, European Commission, US Department of the Treasury, Bundestag
    Authors:
    Dr. Florian Weichselgärtner
    Location:
    Germany
    Firm:
    Advant Beiten
    Major Clawback Reform in Germany Getting Closer
    2016-02-26

    On February 24, 2016, the legal committee (Rechtsausschuss) of the German parliament (Bundestag) held a hearing on the proposed reform to considerably limit the clawback regime (Insolvenzanfechtung) in the German insolvency code (Insolvenzordnung – InsO). The general gist of hearing was that the current German governing party coalition is still determined to enact the reform, with some modifications as to the scope and protected parties still up for discussion.

    Filed under:
    Germany, Insolvency & Restructuring, DLA Piper, Debtor, Bundestag
    Authors:
    Tom H. Braegelmann
    Location:
    Germany
    Firm:
    DLA Piper
    Debt-equity swap – Legal “restructuring” of a restructuring instrument
    2012-05-31

    On 27 October 2011, the German parliament adopted the Law for Further Facilitation of the Restructuring of Businesses (Gesetz zur Erleichterung der Sanierung von Unternehmen, ESUG), which entered into force on 1 March 2012. In particular, legislators have increased the importance of debtequity swaps as part of this reform. Significant practical obstacles that previously often caused debt-equity transactions to fail have now been removed.

    Previous legal framework

    Filed under:
    Germany, Banking, Capital Markets, Insolvency & Restructuring, CMS Germany, Shareholder, Debt, Articles of association, Bundestag
    Authors:
    André Frischemeier , Dr. Philipp Schäfer
    Location:
    Germany
    Firm:
    CMS Germany
    New options for creditors in German insolvency proceedings
    2011-11-14

    German Parliament passes “Act for the Further Facilitation of the Restructuring of Companies“ (Gesetz zur weiteren Erleichterung der Sanierung von Unternehmen, ESUG)

    Filed under:
    Germany, Insolvency & Restructuring, Latham & Watkins LLP, Shareholder, Debtor, Interest, Option (finance), Swap (finance), Hedge funds, Debt, Balance sheet, Forum shopping, Bundestag
    Authors:
    Frank Grell , Ulrich Klockenbrink
    Location:
    Germany
    Firm:
    Latham & Watkins LLP

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