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    German Law: Year in Review 2016 and Year to Come 2017
    2017-01-05

    Year in Review - German Law in 2016

    Corporate and Commercial

    Amendment to the Stock Corporation Act: The Amendment to the Stock Corporation Act 2016 (Aktien-rechtsnovelle 2016) introduced, among other things, the option to issue preference shares without subsequent payment, an extended conversion right for convertible bonds, a limitation of the issue of bearer shares for non-listed companies and new provisions on the due dates of dividend payments.

    Filed under:
    Germany, Banking, Company & Commercial, Competition & Antitrust, Derivatives, Employment & Labor, Energy & Natural Resources, Environment & Climate Change, Insolvency & Restructuring, Insurance, IT & Data Protection, Patents, Projects & Procurement, Real Estate, Tax, Linklaters LLP
    Location:
    Germany
    Firm:
    Linklaters LLP
    Deutsches Recht: Blick zurück 2016 und Blick nach vorn 2017
    2017-01-05

    Deutsches Recht: Blick zurück 2016

    Unternehmens- und Gesellschaftsrecht

    Filed under:
    Germany, Banking, Company & Commercial, Competition & Antitrust, Derivatives, Employment & Labor, Energy & Natural Resources, Environment & Climate Change, Insolvency & Restructuring, Insurance, IT & Data Protection, Patents, Projects & Procurement, Real Estate, Tax, Linklaters LLP
    Location:
    Germany
    Firm:
    Linklaters LLP
    Germany: Management’s conflict concerning tax obligations in preliminary self-administration proceedings
    2016-04-07

    Legal background

    Under German criminal law, it is illegal for the management not to fulfil tax obligations when due, whereas under German insolvency law a company must treat all creditors equally when the company is illiquid. By paying taxes after the company becomes illiquid, the management would violate this obligation and prefer the state.

    Filed under:
    Germany, Insolvency & Restructuring, Tax, Taylor Wessing, Market liquidity
    Authors:
    Anne Springob
    Location:
    Germany
    Firm:
    Taylor Wessing
    Subordination of debt in German restructuring practice
    2016-05-04

    Key points

    The ‘qualified subordination’ tool is a useful device for a German company that may be balance-sheet insolvent.

    Background

    German insolvency law requires the directors of a company to file for insolvency when the company is over-indebted pursuant to sec. 19 German Insolvency Code (‘InsO’). The failure to comply with this obligation is a criminal offence, and can also trigger directors’ liabilities under German corporate law.

    ‘Qualified Subordination’

    Filed under:
    Germany, Insolvency & Restructuring, Tax, Taylor Wessing, Debt, Balance sheet, Subordinated debt
    Authors:
    Bernhard Kloft
    Location:
    Germany
    Firm:
    Taylor Wessing
    Update banking & finance - Dezember 2014
    2014-12-02

    Banking & Finance
    Aktuelle Informationen des
    Geschäftsbereichs Banking & Finance
    News from the Banking & Finance practice
    Dezember / December 2014

    Filed under:
    Germany, Capital Markets, Company & Commercial, Insolvency & Restructuring, Litigation, Tax, CMS Germany
    Location:
    Germany
    Firm:
    CMS Germany
    2012 year-end German law update
    2013-01-10

    In retrospect, 2012 likely will be remembered as another year of manifold challenges in the Eurozone and of slow consolidation rather than one of fundamental reform or renaissance. However, the policy of Mr. Draghi, the chairman of the European Central Bank, appears to have stabilized the markets and the Euro since last summer, Germany's economy is prospering and the stock markets are almost back to pre-2008 levels. Nonetheless, there are fundamental doubts that the measures taken have a lasting effect and will fundamentally reform the economies in the Eurozone.

    Filed under:
    Germany, Company & Commercial, Competition & Antitrust, Corporate Finance/M&A, Employment & Labor, Insolvency & Restructuring, IT & Data Protection, Real Estate, Tax, Gibson Dunn & Crutcher LLP, Insider trading, ECB
    Authors:
    Peter Decker , Stefan Dietsche , Robin Eyben , Birgit Friedl , Daniel Gebauer , Marcus Geiss
    Location:
    Germany
    Firm:
    Gibson Dunn & Crutcher LLP
    Restructuring tax in Germany: recent court rulings, decrees and practice developments
    2012-08-08

    Restructurings have become an integral part of the reality of the German debt and equity markets.

    Filed under:
    Germany, Insolvency & Restructuring, Litigation, Tax, Latham & Watkins LLP
    Location:
    Germany
    Firm:
    Latham & Watkins LLP
    2011 year-end German law update
    2012-01-10

    While the members of the Eurozone are still struggling to find an adequate answer to the sovereign debt crisis and the stock markets are on a roller-coaster ride, the German economy is still doing remarkably well and continues to attract foreign investors from all over the world, notably China.

    Filed under:
    Germany, Banking, Capital Markets, Corporate Finance/M&A, Insolvency & Restructuring, Tax, White Collar Crime, Gibson Dunn & Crutcher LLP
    Location:
    Germany
    Firm:
    Gibson Dunn & Crutcher LLP
    Restructuring privilege for the use of tax loss carry forwards for corporations incompatible with EU law
    2011-02-02

    The EU Decision

    The EU Commission has held on January 26, 2011 that the so called restructuring privilege offered by German corporate tax law, which allows corporations in a distressed financial situation to continue to set off tax loss carry forwards against future profits even if their shareholder structure has substantially changed, is incompatible with EU State Aid provisions.

    The recipients, which have applied the restructuring privilege, are now threatened with the reclaim of the tax benefits.

    Filed under:
    Germany, Insolvency & Restructuring, Tax, Trade & Customs, Mayer Brown, Share (finance), Wage, Shareholder, Market liquidity, Ex post facto law, Debt, Subsidy, State aid, Pro rata, European Commission, Federal Ministry of Finance (Germany), Court of Justice of the European Union
    Authors:
    Dr. Petra Eckl , Dr. Marco Wilhelm
    Location:
    Germany
    Firm:
    Mayer Brown
    The major tax obstacles to restructuring in Germany
    2011-04-04

    In Germany, the restructuring of companies or groups in financial crisis is subject to significant tax risks.

    Filed under:
    Germany, Insolvency & Restructuring, Tax, McDermott Will & Emery
    Location:
    Germany
    Firm:
    McDermott Will & Emery

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