Tax & Legal

Categories: All (3 found)

1. 08.01.2024

   Financing for the Future Act introduces SPACs into German la ...

   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.

   Categories: Tax & Legal News, Legislation

   Keywords: Public Companies Act
2. 20.12.2023

   Financing for the Future Act - Significant Changes (also) to ...

   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.

   Categories: Tax & Legal News, Legislation

   Keywords: Corporate Governance, Public Companies A ...
3. 26.01.2011

   No serious doubt on long enforcebility of loss subvention cl ...

   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.

   Categories: Supreme Tax Court cases

   Keywords: Organschaft, profit pooling agreement, L ...