{"id":5918,"date":"2015-04-02T10:44:36","date_gmt":"2015-04-02T10:44:36","guid":{"rendered":"https:\/\/hasch.lcmx.at\/newsletter\/newsletter-04-2015-sanierungsmoeglichkeit-verdeckter-sacheinlagen\/"},"modified":"2023-11-30T04:35:49","modified_gmt":"2023-11-30T04:35:49","slug":"newsletter-04-2015-possibility-of-recovery-of-hidden-cash-deposits","status":"publish","type":"newsletter","link":"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-04-2015-possibility-of-recovery-of-hidden-cash-deposits\/","title":{"rendered":"NEWSLETTER 04-2015: POSSIBILITY OF RECOVERY OF HIDDEN CASH DEPOSITS"},"content":{"rendered":"<p>The general initial problem with the hidden contribution in kind is that a cash contribution from a shareholder towards the share capital is used to purchase assets of the same shareholder, thereby circumventing the existing regulations on contributions in kind for corporations. The possibility of curing this problem has not yet been conclusively clarified in Austria.<\/p>\n<p>&nbsp;<\/p>\n<p>According to established case law, the corporate law regulation (\u00a7 45 AktG), which offers a possibility of recovery, is not to be applied analogously to GmbHs, whereby the\u00a0<strong>recent case law<\/strong>\u00a0of the OGH could point the way to a rethink. Whether there is a (very practical) possibility of curing the hidden contribution in kind in the case of the GmbH has been largely left open to date.<\/p>\n<p>Further information on the\u00a0<strong>Possibility of restructuring hidden contributions in kind<\/strong>\u00a0will be in\u00a0<a href=\"http:\/\/hasch.eu.dedi2098.your-server.de\/files\/Newsletter_04-2015_Verdeckte_Sacheinlage.pdf\">Long text<\/a>\u00a0shown.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-5918","newsletter","type-newsletter","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEWSLETTER 04-2015: POSSIBILITY OF RECOVERY OF HIDDEN CASH DEPOSITS - Hasch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-04-2015-possibility-of-recovery-of-hidden-cash-deposits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NEWSLETTER 04-2015: POSSIBILITY OF RECOVERY OF HIDDEN CASH DEPOSITS - Hasch\" \/>\n<meta property=\"og:description\" content=\"The general initial problem with the hidden contribution in kind is that a cash contribution from a shareholder towards the share capital is used to purchase assets of the same shareholder, thereby circumventing the existing regulations on contributions in kind for corporations. 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