Schoenherr | Austria | 1 Jul 2016
In September 2015, the new Austrian Act on Alternative Financings (Alternativfinanzierungsgesetz - AltFG) entered into force. The AltFG was intended…
Schoenherr | Austria | 26 Apr 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…
Schoenherr | Austria, Germany, USA | 26 Mar 2014
Austria's breach of trust provision found its way back into the limelight only recently via the prominent criminal proceedings against the former…
Schoenherr | Austria, European Union | 6 May 2013
Considering the rather strict view taken by the Austrian tax courts in recent deci-sions regarding capital contribution tax on indirect shareholder…
Schoenherr | Ukraine | 10 Sep 2012
Following demands from international financial and other organisations, new shareholder control procedures during acquisition of (direct or indirect) participation in Ukrainian banks and other financial institutions have recently been adopted.
Schoenherr | Poland | 10 Sep 2012
Over the past 20 years we have observed a phenomenon of reactivating dormant, mainly pre-war companies in Poland – which for many decades existed only on paper.
Schoenherr | Austria | 10 Sep 2012
Post financial crisis, many listed companies used their excess liquidity to invest in treasury shares.
Schoenherr | Slovenia | 27 Aug 2012
Implementation of the Directive 2005/56/EC on cross-border mergers has for the first time enabled Slovenian companies to merge with companies from other mem-ber states.
Schoenherr | Austria | 16 Nov 2011
Pursuant to Sec 225c of the Austrian Stock Corporation Act (AktG), shareholders may file an application for a review of the share exchange ratio determined or the cash compensation, if any, paid in the course of a merger if either of these were not adequate.
Schoenherr | Austria | 7 Nov 2011
The new Law amending the Corporate Law (Gesellschaftsrechts-Änderungsgesetz 2011; GesRÄG 2011) brings important changes to the Austrian corporate law.