Schoenherr | Moldova | 5 Dec 2016
Through its 27 September 2016 decision ("Decision 27/2016"), the Constitutional Court of Moldova ("Constitutional Court") has declared certain…
Schoenherr | Austria | 20 Jul 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…
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 | 18 Apr 2016
According to Austrian doctrine and case law, shareholder (syndicate) agreements are generally qualified as civil law partnerships. A recent amendment…
Schoenherr | Austria | 2 Mar 2015
The Supreme Court has held that agreements between shareholders on voluntary capital contributions to a company may be agreed outside the articles of…
Schoenherr | Austria | 10 Jun 2014
In a recent decision, the Austrian Supreme Court considered the validity of the payment of a cash consideration to a public limited-liability company…
Schoenherr | Austria | 9 Jun 2014
The Supreme Court recently considered the validity of the payment of a cash consideration to a public limited liability company in the course of an increase in its stated capital.
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 | 20 Jan 2014
Pursuant to a recent Supreme Court decision, which confirms and clarifies earlier rulings, shareholders of an Austrian limited liability company that did not participate in a shareholders' meeting may not challenge shareholders' resolutions approved in such meeting on the grounds that attendance quorum requirements for holding a shareholders' meeting were not met.
Schoenherr | Austria | 28 May 2013
Considering the strict view taken by the tax courts in recent decisions regarding the capital contribution tax on indirect shareholder contributions…