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EU Directive 2017828 - cornerstone of increased shareholder engagement?
  • Schoenherr
  • European Union
  • November 27 2017

EU Directive 2017828, amending Directive 200736EC as regards the encouragement of long-term shareholder engagement, was published on May 17 2017


The Constitutional Court of Moldova has spoken: No Need for Acquirer of a Share Stake to Obtain Shareholders' Resolution Before Registration
  • Schoenherr
  • Moldova
  • December 5 2016

Through its 27 September 2016 decision ("Decision 272016"), the Constitutional Court of Moldova ("Constitutional Court") has declared certain


Austria: Shareholder Agreements - Back to Normal?
  • Schoenherr
  • Austria
  • July 20 2016

On 1 January 2015 the act to amend regulations for partnerships, as defined under the Austrian Civil Code (GesbR-Reformgesetz - GesbR-RG, BGBl I


Austria: Court strikes blow to new crowdfunding legislation and subordinated loans
  • Schoenherr
  • Austria
  • July 1 2016

In September 2015, the new Austrian Act on Alternative Financings (Alternativfinanzierungsgesetz - AltFG) entered into force. The AltFG was intended


Austrian real estate transfer tax - indirect changes in shareholder structure
  • Schoenherr
  • Austria
  • April 26 2016

Under Austrian tax law, not only the transfer of Austrian real estate, but also the transfer or consolidation of 95 of the shares in a


Consequences of Civil Code amendment for termination of shareholder agreements
  • Schoenherr
  • Austria
  • April 18 2016

According to Austrian doctrine and case law, shareholder (syndicate) agreements are generally qualified as civil law partnerships. A recent amendment


Czech Republic: business shares in the community property of spouses - are both spouses members of a company?
  • Schoenherr
  • Czech Republic
  • August 20 2015

The discussion about the business shares of companies owned in the community property of spouses regulated by the new Czech Civil Code and Business


Austria: significant restrictions on the tax-neutral repayment of capital to shareholders
  • Schoenherr
  • Austria
  • June 25 2015

Under current law, distributions made by corporations may - for tax purposes -be treated either as dividends or as a tax-neutral repayment of capital


Austria: new rules for Real Estate Transfer Tax on Share Deals
  • Schoenherr
  • Austria
  • June 11 2015

In mid-May 2015, the Austrian government published the text of the changes in the country's tax system that will enter into force on 1 January 2016


Czech Republic: payment of profit sharing in the light of the recodification of the country’s civil law
  • Schoenherr
  • Czech Republic
  • March 11 2015

The Czech Republic's new Civil Code and its Business Corporation Act are effective since 1 January 2014. These two acts represent the leading