On 14 December 2023, the Financing for the Future Act (Zukunftsfinanzierungsgesetz, ZuFinG) entered into force. The law contains numerous new features and changes to German stock corporation law, such as the (re-)introduction of dual-class shares and crypto share (for details, see our blog of 8 December 2023). Importantly, the ZuFinG also introduces the so-called "Börsenmantelaktiengesellschaft", which brings in the model of Special Purpose Acquisition Companies (SPACs) into German law.
On 14 December 2023, the German Financing for the Future Act (Zukunftsfinanzierungsgesetz, ZuFinG) went into force. The law aims at promoting corporate financing via capital markets and making shares more attractive to the public.
The Supreme Tax Court has held that there is no serious doubt that a profit pooling agreement must provide for a ten year statute bar on loss subvention claims of an Organschaft subsidiary.
