NEWSLETTER 01-2016: BUSINESS SUCCESSION HANDBOOK
05.02.2016
The 2nd edition of the business succession handbook has just been published by Linde Verlag (ISBN: 9783707315998). The work can..
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NEWSLETTER 15-2015: THE ACCOUNTING AMENDMENT ACT 2014 (for annual financial statements from January 1, 2016)
18.12.2015
The Accounting Amendment Act 2014 (RÄG 2014), published in the Federal Law Gazette on January 13, 2015, affects all financial..
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NEWSLETTER 14-2015: WORKING HOURS ACT – LIABILITY RISKS FOR DIRECTORS
03.12.2015
If working time regulations are violated, managing directors can sometimes face severe fines, as the penalties are imposed..
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NEWSLETTER 13-2015: MANAGER LIABILITY FROM 01/01/2016
18.11.2015
On January 1, 2016, the Criminal Law Amendment Act 2015 came into force, which in particular is intended to modify the offense of..
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NEWSLETTER 12-2015: ALTERNATIVE FINANCING ACT (AltFG)
21.10.2015
With the so-called “Crowdfunding Act”, the legislature tried to create a legal framework for the topic of crowdfunding or..
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NEWSLETTER 11-2015: PROTECTING BUSINESS IDEAS
29.09.2015
How to protect yourself against idea theft and imitators. Business ideas and concepts are valuable capital. How can you protect..
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NEWSLETTER 10-2015: INHERITANCE LAW REFORM 2015 – PART II
20.08.2015
The changes brought about by the European Inheritance Law Regulation as well as the changes in compulsory portion law were..
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NEWSLETTER 09-2015: INHERITANCE LAW REFORM 2015 – PART I
30.07.2015
The majority of the currently valid inheritance law regulations are still based on the General Civil Code (ABGB for short), which..
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NEWSLETTER 08-2015: TAX REFORM 2015/2016 – CHANGES TO THE PROPERTY TAX LAW FROM 01/01/2016
16.07.2015
With the Tax Reform Act 2015/2016 passed by the National Council on July 7, 2015, the legislature is, as expected, massively..
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NEWSLETTER 07-2015: INTENSIFICATION OF CYBERCRIME ACT
24.06.2015
In February 2013, the then Minister of Justice Univ. Prof. Dr. Beatrix Karl set up a working group with the aim of submitting a..
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NEWSLETTER 06-2015: FIRST DETAILS ON THE “CROWDFUNDING LAW”
27.05.2015
After a long discussion to develop an attractive legal framework to improve crowdfunding and citizen participation models, the..
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NEWSLETTER 05-2015: MARKET ABUSE DIRECTIVE
28.04.2015
The ECJ redefines the term “insider information” according to the Market Abuse Directive, which is dedicated to the..
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NEWSLETTER 04-2015: POSSIBILITY OF RECOVERY OF HIDDEN CASH DEPOSITS
02.04.2015
The general initial problem with the hidden contribution in kind is that a cash contribution from a shareholder towards the share..
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NEWSLETTER 03-2015: PRIVATE FOUNDATION AND POWER OF AGENCY
04.03.2015
Only a few founders have so far made provisions in their foundation documents for the event of possible insolvency. Nevertheless,..
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NEWSLETTER 02-2015: THE NEW LAW COMPLAINT
04.02.2015
With the party’s motion for regulatory review (also called “legislative complaint”), the legislature has..
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NEWSLETTER 01-2015: TIGHTENING REGULATIONS AGAINST WAGE DUMPPING
08.01.2015
The Wage and Social Dumping Combat Act (LSDB-G for short) has been in force in Austria since May 1, 2011. With this law, the..
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NEWSLETTER 14-2014: DIRECTORS’ LIABILITY FOR INVESTOR DAMAGES
12.12.2014
In a new decision, the Supreme Court stated that whenever there is insufficient equity capital, the managing director of an..
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NEWSLETTER 13-2014: HOUSING LAW AMENDMENT 2015
26.11.2014
Just in time for the start of carnival, the government in the Council of Ministers passed the 2015 housing law amendment, which..
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NEWSLETTER 12-2014: REFORM OF THE LAW OF COMPANY CIVIL LAW FROM 01/01/2015
12.11.2014
In order to take into account the overall economic importance of the civil law company (GesbR), an amendment to the GesbR law has..
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NEWSLETTER 11-2014: INHERITANCE TAX SPAIN
09.10.2014
In a new decision, the ECJ condemns Spain for discriminating against foreigners without residency in Spain. In a new decision,..
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