Insolvenzquoten in Deutschland und den USA (German Edition)

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Business-focused legal analysis and insight in the most significant jurisdictions worldwide

The Federal Constitutional Court recently clarified that the interpretation of the Federal Labor Court regarding a prior employment as to time-limited employment contracts not being based on justifying reasons is unconstitutional. For the Commission, this decision is a serious setback, with potentially far-reaching consequences.

The main reasons of the Court can be inferred from the Opinion of Advocate General Vahl, who denies the selectivity of the restructuring clause in the present case because it only restores the general ability to offset loss as the reference system in cases of companies in need of restructuring. ICOs are increasingly attracting interest as an alternative form of corporate financing. Young technology companies raise record amounts in funding.

Investors seek high profits. Regulatory authorities point out risks of loss. This article discusses selected regulatory and private law issues arising in the context of ICOs.

The non-payment of the compensation for non-competition may cause a legally effective renunciation from post-contractual non-competition with future effect — even in unintentional form of an enraged email. The Local Court of Charlottenburg denied the registration of the GmbH with the Commercial Register, claiming that notarization procedures in Bern are not equivalent to notarization procedures in Germany.

It views the notarization procedures as equivalent and, therefore, the GmbH as validly incorporated. EU law does not preclude a national provision allowing the parties to an employment contract - without any further conditions - to postpone, possibly several times, the agreed termination of the employment relationship upon reaching the statutory retirement age by an agreement during the employment relationship.

Court considers interest rate for and thereafter to be an unsubstantiated surcharge on additional tax payments. The regulation entered into force on March 22, and will apply — in time for the Christmas business — from December 3, onwards. It follows other measures taken by the EU before, such as the ban on roaming charges, the modernization of data protection laws and the allowance of cross-border portability of online content.


The present article outlines the key aspects of the new regulation. Since October 1, , German companies are required to disclose their beneficial owners by way of notification to the Transparency Register. This article discusses relevant practical constellations in which such notification is not required due to exceptions or legal fiction of notification. Following the market economy reforms of the late s, the importance of trade ties between companies located in the People's Republic of China has constantly been on the rise. In recent years, the role of Chinese outbound investments has undergone considerable change and has been subject to ever stricter regulation.

Some of the rules applicable to Chinese outbound investments have recently, with effect as of March 1, , been modified. The present article takes a closer look at the current legal framework for Chinese outbound investments. On the one hand, the Court specifies the requirements for representation regulations in articles of association of a GmbH.

The guidance confirms that Germany will not impose VAT on cryptocurrency used as a form of payment.

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Tax authorities respond to recent CJEU decisions and provide guidance how to apply German anti-treaty shopping rules in line with EU law. Foreign parent companies are subject to German insurance premium tax on premiums paid in connection with risks situated in Germany, if neither the insurer nor the policyholder is resident in Germany. The insured parent company is obliged to report and pay the insurance premium tax.

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Its German subsidiaries are liable for the tax. The ruling concerns the application of TOMS to business transactions and the application of simplified methods to calculate the margin. On 12 March the European Commission published a recommendation calling for the implementation of a legal framework for efficient pre-insolvency restructurings as part of the general harmonisation of European insolvency law. The European Commission pursued its goals by publishing an action plan in September 29 and conducted a European consultation process in spring This European initiative fuelled the long-existing discussion in Germany as to whether the country needs a special out-of-court restructuring regime.


Many experts think that Germany is lacking an important restructuring tool because cramdown proceedings in out-of-court restructurings are not possible under existent law. As a result some companies use foreign restructuring rules, in particular the English scheme of arrangement.

Several pressure groups started initiatives in order to persuade the German government to present an out-of-court restructuring bill. In November , the European Commission published a proposed Directive containing suggestions for such tools; this is now in the law-making process. However, it will take another two years before the Directive becomes binding for all Member States.

This could mean that Germany will introduce an out-of-court-restructuring process soon. When the GIA was reformed in , the law-makers included a compulsory review of the reform after fire years. This review was carried out by an expert group in and the beginning of The report has been finalised but has not been published by the German Department of Justice yet. It is expected that following the report further steps to facilitate the restructuring process and to eliminate certain deficiencies of the reform will be taken by the German government.

A more general review of the reform comes to the conclusion that the overall trend to more specialised restructuring advice is accelerating: in three out of four cases of the Top 50 insolvencies in , the managing director has been replaced by a restructuring specialist. The author would like to thank Ms Sandra Krepler for her very valuable contribution to this article. Thus, more than 80 per cent are individual bankruptcy proceedings or similar cases. The Acquisition and Leveraged Finance Review. The Asset Management Review. The Asset Tracing and Recovery Review.

Creditreform Analysis

The Banking Litigation Law Review. The Banking Regulation Review. The Cartels and Leniency Review. The Class Actions Law Review. The Corporate Governance Review. The Corporate Immigration Review. The Dispute Resolution Review. The Dominance and Monopolies Review. The Employment Law Review. The Energy Regulation and Markets Review. The Executive Remuneration Review. The Financial Technology Law Review. The Foreign Investment Regulation Review.

The Franchise Law Review. The Gambling Law Review. The Government Procurement Review. The Healthcare Law Review.

The Insurance Disputes Law Review. The Insurance and Reinsurance Law Review. The Intellectual Property and Antitrust Review. The International Arbitration Review. The International Capital Markets Review.


The Lending and Secured Finance Review. The Oil and Gas Law Review. The Patent Litigation Law Review. The Private Equity Review - Germany. The Professional Negligence Law Review. The Public Competition Enforcement Review. The Real Estate Law Review. The Renewable Energy Law Review. The Restructuring Review. The Securities Litigation Review. The Shareholder Rights and Activism Review. The Sports Law Review. The Tax Disputes and Litigation Review.

German Pellets – Wikipedia

The Technology, Media and Telecommunications Review. The Trademarks Law Review. The Transfer Pricing Law Review. The Virtual Currency Regulation Review. Editor Jan Putnis. Banking regulation continues to confound the idea that views about how banks should be regulated will eventually settle down to an orthodoxy broadly accepted throughout the world. This edition covers 37 countries and territories in addition to our usual chapters on international initiatives and the European Union. There must be a feeling among many of the authors that banking regulation is a subject that will never settle down; that it will never return to being the rather duller subject that it was before it became a political issue more than 10 years ago.

Editor Harry Theochari. Norton Rose Fulbright. This book is intended to provide the legal industry with a guide to transport finance today, in each of the key jurisdictions globally in which aircraft, rolling stock and ships are financed. Each contribution reflects the significance of the transport sector today, and the need for readily available funding for industries that underpin the global economy by transporting people and commodities around the world every day.

Insolvenzquoten in Deutschland und den USA (German Edition) Insolvenzquoten in Deutschland und den USA (German Edition)
Insolvenzquoten in Deutschland und den USA (German Edition) Insolvenzquoten in Deutschland und den USA (German Edition)
Insolvenzquoten in Deutschland und den USA (German Edition) Insolvenzquoten in Deutschland und den USA (German Edition)
Insolvenzquoten in Deutschland und den USA (German Edition) Insolvenzquoten in Deutschland und den USA (German Edition)
Insolvenzquoten in Deutschland und den USA (German Edition) Insolvenzquoten in Deutschland und den USA (German Edition)

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